| Rule |
|
| Additional Information |
|
| Statutory Authority |
§§ 24-4-103(6), 39-21-112(1), 39-28.8-101, 39-28.8-302, and 39-28.8-308 C.R.S. |
| Purpose/Objective of Rule |
The purpose of these emergency regulations are to provide guidance to Colorado taxpayers in light of statutory changes made by the Colorado General Assembly in Senate Bill 18-259, which created an additional method for calculating the retail marijuana excise tax for transfers of retail marijuana harvested for sale or for extraction between unaffiliated retail marijuana cultivation facilities. |
| Comments |
The Department tentatively plans to hold a permanent rulemaking hearing on these regulations on January 31, 2019. A notice of proposed rulemaking stating the date, time, and location for a permanent rulemaking hearing, as well as instructions for submitting written comments, will be forthcoming. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
Senate Bill 18-259
|
| Contact Name |
Josh Pens |
| Contact Title |
Director of Tax Policy Analysis |
| Contact Telephone |
303 866 3036 |
| Contact email |
josh.pens@state.co.us |