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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  2016-00525


CCR details

Tracking Number 2016-00525
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-2
CCR Title INCOME TAX

Proposed rule

Notice Filed with SOS 09/30/2016
Rule ProposedRuleAttach2016-00525.doc
Additional Information AddInfoAttach2016-00525.doc
Statutory Authority 39-21-112(1), 39-22-109, 39-22-303.5, 39-22-203, 39-22-404, and 39-22-104, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to make clear that income, regardless of when the payments are received, earned for work or services performed in Colorado is Colorado-source income, and that nexus continues for as long as the person is receiving Colorado-source income.
Purpose/Objective of Rule The purpose of this amendment is to make clear that income, regardless of when the payments are received, earned for work or services performed in Colorado is Colorado-source income, and that nexus continues for as long as the person is receiving Colorado-source income.
Basis And Purpose BasisAndPurposeAttachment2016-00525.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 11/02/2016
Hearing Time 09:00 AM
Hearing Location 1375 Sherman St., Room 127, Denver, CO 80261
Contact Name Phil Horwitz
Contact Title Policy Director
Contact Telephone 303-205-8422
Contact email phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02016-00525.doc
Redline Redline2016-00525.doc
Adopted Date 03/29/2017
AGO requested date 03/29/2017
Attorney General Opinion 04/05/2017
Colorado Register publication date 04/25/2017
Effective Date 05/15/2017
Inserted into CCR 05/11/2017