Notice Filed with SOS |
09/15/2017 |
Rule |
ProposedRuleAttach2017-00438.pdf |
Additional Information |
AddInfoAttach2017-00438.pdf |
Statutory Authority |
The statutory basis for this rule is §§ 39-21-112(1), 39-28.8-101, 302, and 308, C.R.S. |
Description of Subjects/Issues |
The purpose of the amendment to this rule is to add guidance regarding the calculation of excise tax for sales or transfers of bud or trim allocated for extraction, to remove references to contaminated product, to clarify guidance for the calculation of excise tax on concentrate produced by a retail marijuana cultivation facility, and to clarify record keeping requirements related to taxable sales and transfers. |
Purpose/Objective of Rule |
The purpose of the amendment to this rule is to add guidance regarding the calculation of excise tax for sales or transfers of bud or trim allocated for extraction, to remove references to contaminated product, to clarify guidance for the calculation of excise tax on concentrate produced by a retail marijuana cultivation facility, and to clarify record keeping requirements related to taxable sales and transfers. |
Basis And Purpose |
BasisAndPurposeAttachment2017-00438.pdf
|
Submitted in response to issues raised by COLS/OLLS? |
No
|
Is this rule adopted in response to recent legislation? |
No
|
Hearing Date |
10/17/2017 |
Hearing Time |
09:00 AM |
Hearing Location |
Legislative Services Building, 200 E. 14th Ave., Room B, Denver, CO 80203 |
Contact Name |
Phil Horwitz |
Contact Title |
Policy Director |
Contact Telephone |
303-866-8422 |
Contact email |
phillip.horwitz@state.co.us |