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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  2017-00143


CCR details

Tracking Number 2017-00143
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 04/12/2017
Rule ProposedRuleAttach2017-00143.doc
Additional Information AddInfoAttach2017-00143.doc
Statutory Authority The statutory basis for this rule is 39-21-112(1), 39-22-110, 39-22-104, 39-22-323, 39-22-326, 39-22-504, and 39-22-518, C.R.S.
Description of Subjects/Issues The purpose of the amendment to this rule is to remove references in the rule to IRC 402 because such reference was removed from 39-22-104(4)(f) in SB 16-189.
Purpose/Objective of Rule The purpose of the amendment to this rule is to remove references in the rule to IRC 402 because such reference was removed from 39-22-104(4)(f) in SB 16-189.
Basis And Purpose BasisAndPurposeAttachment2017-00143.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 05/17/2017
Hearing Time 09:00 AM
Hearing Location 1375 Sherman Rm 127
Contact Name Phil Horwitz
Contact Title Director, Tax Policy Analysis
Contact Telephone 303.205.8422
Contact email phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02017-00143.doc
Redline Redline2017-00143.doc
Adopted Date 07/26/2017
AGO requested date 08/01/2017
Attorney General Opinion 08/14/2017
Colorado Register publication date 08/25/2017
Effective Date 09/14/2017
Inserted into CCR 09/13/2017