| 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 |