| 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 |