| Notice Filed with SOS |
12/15/2022 |
| Rule |
ProposedRuleAttach2022-00800.docx |
| Additional Information |
AddInfoAttach2022-00800.docx |
| Statutory Authority |
The statutory bases for this regulation are 42-1-204 and 42-3-107(16), C.R.S. |
| Description of Subjects/Issues |
The purpose of this regulation is to provide guidelines, clarify documents required, and provide processes to SMM Owners for the collection of specific ownership tax for special mobile machinery that is rented or leased. |
| Purpose/Objective of Rule |
In 2021, lawmakers passed legislation that allows companies who work with Special Mobile Machinery to apply for a registration exempt certificate if they meet certain listed requirements. This rule outlines those requirements and the application process for registration exemption. |
| Comments |
1 CCR 204-10 RULE 23 - SPECIAL MOBILE MACHINERY RENTALS
Wednesday, January 18, 2023 · 4:00 – 5:00pm
Google Meet joining info
Video call link: https://meet.google.com/via-mnuk-bky
Or dial: ‪(US) +1 484-816-4459‬ PIN: ‪668 345 393‬#
More phone numbers: https://tel.meet/via-mnuk-bky?pin=1636122534513 |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
SB21-257
|
| Hearing Date |
01/18/2023 |
| Hearing Time |
04:00 PM |
| Hearing Location |
Virtual |
| Contact Name |
Stephanie Smith |
| Contact Title |
Rules Manager |
| Contact Telephone |
720-908-5691 |
| Contact email |
stephanie.smith@state.co.us |