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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   2017-00438


CCR details

Tracking Number 2017-00438
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-18
CCR Title RETAIL MARIJUANA TAX

Proposed rule

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

Adopted rule

Adopted Rules AdoptedRules12017-00438.doc
Redline Redline2017-00438.pdf
Adopted Date 11/09/2017
AGO requested date 11/09/2017
Attorney General Opinion 11/21/2017
Colorado Register publication date 12/10/2017
Effective Date 01/01/2018
Inserted into CCR 01/05/2018
  
  
  
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