| Notice Filed with SOS |
02/21/2023 |
| Rule |
ProposedRuleAttach2023-00111.doc
|
| Additional Information |
AddInfoAttach2023-00111.docx
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1) and 39-22-507.5, C.R.S. |
| Description of Subjects/Issues |
The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. As such, the credit provided in section 39-22-507.5, C.R.S. will no longer be available for any person for tax years commencing on or after January 1, 2023 and thus the rule is no longer necessary. |
| Purpose/Objective of Rule |
The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. As such, the credit provided in section 39-22-507.5, C.R.S. will no longer be available for any person for tax years commencing on or after January 1, 2023 and thus the rule is no longer necessary. |
| Basis And Purpose |
BasisAndPurposeAttachment2023-00111.docx
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
HB 22-1025
|
| Hearing Date |
04/06/2023 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing See Comments |
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |