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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   2020-00515


CCR details

Tracking Number 2020-00515
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-10
CCR Title SEVERANCE TAX

Proposed rule

Notice Filed with SOS 07/30/2020
Rule ProposedRuleAttach2020-00515.doc
Additional Information AddInfoAttach2020-00515.doc
Statutory Authority The statutory bases for this rule are sections 39-21-112(1), 39-29-101(1), 39-29-102(3), 39-29-105, and 39-29-111, C.R.S.
Description of Subjects/Issues The purpose of this rule is to clarify the imposition of, and liability for, Colorado severance tax on oil and gas.
Purpose/Objective of Rule The purpose of this rule is to clarify the imposition of, and liability for, Colorado severance tax on oil and gas.
Basis And Purpose BasisAndPurposeAttachment2020-00515.doc
Comments This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID: 988-9210-2284 If you would like to join via video call, please email dor_taxrules@state.co.us for a link.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 09/01/2020
Hearing Time 10:00 AM
Hearing Location Virtual Hearing (see below)
Contact Name Jarilyn Corbo
Contact Title Program Assistant II
Contact Telephone 3038665627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules02020-00515.doc
Redline Redline2020-00515.doc
Adopted Date 10/30/2020
AGO requested date 11/02/2020
Attorney General Opinion 11/18/2020
Colorado Register publication date 12/10/2020
Effective Date 12/30/2020
Inserted into CCR 12/28/2020
  
  
  
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