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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   2021-00602


CCR details

Tracking Number 2021-00602
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-3
CCR Title ALLOCATION AND APPORTIONMENT FOR CORPORATE INCOME TAX UNDER MULTI-STATE TAX COMPACT

Proposed rule

Notice Filed with SOS 09/24/2021
Rule ProposedRuleAttach2021-00602.doc
Additional Information AddInfoAttach2021-00602.docx
Statutory Authority The statutory bases for these rules are sections 39-21-112(1), 24-60-1301, C.R.S.
Description of Subjects/Issues The purpose of these rules is to repeal the rules because they applied to tax years prior to January 1, 2009.
Purpose/Objective of Rule The purpose of these rules is to repeal the rules because they applied to tax years prior to January 1, 2009.
Basis And Purpose BasisAndPurposeAttachment2021-00602.docx
Comments Parties wishing to attend or participate by video conference may obtain a link for connecting by sending an email to dor_taxrules@state.co.us. Because of additional participation features provided by the video conference, we encourage participants to participate through the video conference. Participants are welcome to use a webcam to appear by video, but may also leave their video camera off. Parties wishing to attend or participate by teleconference should connect as follows: Phone Number: 1 (669) 900-6833 Meeting ID: 867 3601 5567
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 11/03/2021
Hearing Time 10:00 AM
Hearing Location Virtual Hearing See Below
Contact Name Anthony Fiedler
Contact Title Administrative Assistant
Contact Telephone 303 866 5627
Contact email anthony.fiedler@state.co.us

Adopted rule

Adopted Rules AdoptedRules12021-00602.doc
Redline Redline2021-00602.doc
Adopted Date 12/13/2021
AGO requested date 12/16/2021
Attorney General Opinion 12/23/2021
Colorado Register publication date 01/10/2022
Effective Date 01/30/2022
Inserted into CCR 02/03/2022
  
  
  
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