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Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number  2016-00450


CCR details

Tracking Number 2016-00450
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-2
CCR Title INCOME TAX

Proposed rule

Rule
Additional Information
Statutory Authority Pursuant to sections 24-4-103(6) and 39-22-604(6), C.R.S., I, Barbara J. Brohl, Executive Director of the Department of Revenue, hereby adopt emergency amendments to tax Regulation 39-22-604.6.
Applicable Federal Provisions I find that the immediate adoption of amendments to this rule is necessary to respond to recent legislation passed by the United States Congress that amends the due dates for employers to file wage and tax statements with the Internal Revenue Service and their employees.
Purpose/Objective of Rule I find that the immediate adoption of amendments to this rule is necessary to respond to recent legislation passed by the United States Congress that amends the due dates for employers to file wage and tax statements with the Internal Revenue Service and their employees.
Regulatory analysis RegulatoryAnalysisAttachment2016-00450.doc
Comments For the reasons set forth above, I hereby adopt emergency rule 39-22-604.6, which is attached to this Statement and which shall be effective on the date of its adoption and shall apply prospectively. This emergency rule shall be in force and effect for a period of one hundred and twenty days from the date of this notice, unless sooner terminated or replaced by permanent rules adopted in accordance with section 24-4-103, C.R.S.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Contact Name Phil Horwitz
Contact Title Policy Director
Contact Telephone 303-866-8422
Contact email phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02016-00450.doc
Redline Redline2016-00450.doc
Emergency Justification EmergencyJustificationPathAttach2016-00450.doc
Adopted Date 09/13/2016
Emergency AGO requested date 09/13/2016
Attorney General Opinion 09/30/2016
Colorado Register publication date 10/10/2016
Effective Date 09/13/2016
Inserted into CCR 10/07/2016