| Notice Filed with SOS |
12/27/2018 |
| Rule |
ProposedRuleAttach2018-00707.doc |
| Additional Information |
AddInfoAttach2018-00707.doc |
| Statutory Authority |
§§ 39-21-112(1), 39-22-109, 39-22-203, 39-22-301, 39-22-303, 39-22-303.5, 39-22-303.7, 39-22-303, and 39-22-601, C.R.S. |
| Description of Subjects/Issues |
Apportionment and Allocation for Tax Years 2009 through 2018 - The purpose of these amendments is to clarify that the application of these regulations are limited to tax years commencing on or after January 1, 2009, but prior to January 1, 2019. |
| Purpose/Objective of Rule |
The purpose of these amendments are to clarify that the application of these regulations are limited to tax years commencing on or after January 1, 2009, but prior to January 1, 2019. |
| Basis And Purpose |
BasisAndPurposeAttachment2018-00707.doc
|
| Comments |
Written comments on the proposed regulations must be submitted before 9:00 AM on January 30, 2019 because the record will close at the conclusion of the hearing. Please submit comments via email to dor_taxrules@state.co.us. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
HB18-1185
|
| Hearing Date |
01/30/2019 |
| Hearing Time |
09:00 AM |
| Hearing Location |
1313 Sherman Street, Room 220, Denver, CO 80203 |
| Contact Name |
Josh Pens |
| Contact Title |
Director of Tax Policy Analysis |
| Contact Telephone |
303 866 3036 |
| Contact email |
josh.pens@state.co.us |