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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  2017-00216


CCR details

Tracking Number 2017-00216
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-10
CCR Title SEVERANCE TAX

Proposed rule

Notice Filed with SOS 05/31/2017
Rule ProposedRuleAttach2017-00216.doc
Additional Information AddInfoAttach2017-00216.doc
Statutory Authority The basis for this rule is ßß 39-21-112(1), 39-29-102(3)(a), and 39-29-102(7), C.R.S.
Description of Subjects/Issues The purpose of this rule is to provide, consistent with the Colorado Supreme Courtís ruling in BP Am. v. Colo. Depít of Revenue, clarification regarding gross lease revenues and the costs deductible therefrom in the calculation of gross income subject to severance tax on oil and gas.
Purpose/Objective of Rule The purpose of this rule is to provide, consistent with the Colorado Supreme Courtís ruling in BP Am. v. Colo. Depít of Revenue, clarification regarding gross lease revenues and the costs deductible therefrom in the calculation of gross income subject to severance tax on oil and gas.
Basis And Purpose BasisAndPurposeAttachment2017-00216.pdf
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 07/12/2017
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 AdoptedRules02017-00216.doc
Redline Redline2017-00216.pdf
Adopted Date 09/10/2017
AGO requested date 09/13/2017
Attorney General Opinion 09/19/2017
Colorado Register publication date 10/10/2017
Effective Date 11/01/2017
Inserted into CCR 10/18/2017