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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  2017-00023


CCR details

Tracking Number 2017-00023
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.
Purpose/Objective of Rule Section 24-4-103(6), C.R.S., authorizes the Executive Director to adopt a temporary or emergency rule if the Executive Director finds that the immediate adoption of the rule is imperatively necessary to comply with a state and federal law and that compliance with the requirements of section 24-4-103, C.R.S. regarding promulgation of a permanent regulation would be contrary to the public interest.
Basis And Purpose BasisAndPurposeAttachment2017-00023.pdf
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 AdoptedRules02017-00023.doc
Redline Redline2017-00023.doc
Emergency Justification EmergencyJustificationPathAttach2017-00023.doc
Adopted Date 01/09/2017
Emergency AGO requested date 01/10/2017
Attorney General Opinion 01/18/2017
Colorado Register publication date 02/10/2017
Effective Date 02/09/2017
Inserted into CCR 02/03/2017