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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  2017-00043


CCR details

Tracking Number 2017-00043
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-10
CCR Title SEVERANCE TAX

Proposed rule

Rule
Additional Information
Statutory Authority Pursuant to sections 24-4-103(6) and 39-29-102(3)(a), C.R.S., I, Barbara J. Brohl, Executive Director of the Department of Revenue, hereby adopt emergency amendments to tax Rule 39-29-102(3)(a).
Purpose/Objective of Rule To prescribe the calculation of the cost of capital deduction and to clarify which costs are deductible under the severance tax statute.
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 AdoptedRules02017-00043.doc
Redline Redline2017-00043.doc
Emergency Justification EmergencyJustificationPathAttach2017-00043.doc
Adopted Date 01/23/2017
Emergency AGO requested date 01/23/2017
Attorney General Opinion 01/31/2017
Colorado Register publication date 02/10/2017
Effective Date 01/23/2017
Inserted into CCR 02/03/2017