Notice Filed with SOS |
12/28/2018 |
Rule |
ProposedRuleAttach2018-00720.doc |
Additional Information |
AddInfoAttach2018-00720.doc |
Statutory Authority |
§ 39-21-112(1), § 39-28.8-101, § 39-22-301, § 39-22-302, and § 39-22-308, C.R.S. |
Description of Subjects/Issues |
Retail Marijuana Excise Tax - The purpose of this amendment is to conform to statutory changes made by Senate Bill 18-259, which created a new method to calculate the retail marijuana excise tax for transfers between unaffiliated retail marijuana cultivation facilities for retail marijuana harvested for sale or extraction. Additional grammatical and stylistic changes are proposed in order to improve readability. |
Purpose/Objective of Rule |
The purpose of this amendment is to conform to statutory changes made by Senate Bill 18-259, which created a new method to calculate the retail marijuana excise tax for transfers between unaffiliated retail marijuana cultivation facilities for retail marijuana harvested for sale or extraction.
Additional grammatical and stylistic changes are proposed in order to improve
readability |
Basis And Purpose |
BasisAndPurposeAttachment2018-00720.doc
|
Comments |
Written comments on proposed rules will be accepted until the close of the hearing on January 31, 2019. 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 |
SB18-259
|
Hearing Date |
01/31/2019 |
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 |