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Code of Colorado Regulations eDocket
Details of Tracking Number
2023-00283
CCR details
| Tracking Number |
2023-00283 |
| Type of Filing |
Permanent Rule |
| Department |
200 Department of Revenue |
| Agency |
211 Hearings Division |
| CCR Number |
1 CCR 211-1 |
| CCR Title |
RULES FOR HEARINGS RELATED TO MATTERS OTHER THAN DRIVER'S LICENSES OR STATE ISSUED IDENTIFICATION CARDS |
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Proposed rule
| Notice Filed with SOS |
05/31/2023 |
| Rule |
ProposedRuleAttach2023-00283.docx |
| Additional Information |
AddInfoAttach2023-00283.docx |
| Statutory Authority |
General authority: §§ 24-2-105 and 24-35-103, C.R.S.
Authority defining scope: §§ 44-20-105, 44-20-121, 44-20-122, 44-20-405, 44-20-421, 44-10-306, 44-10-901, 44-3-202(c), 44-3-305, 44-3-601, 44-7-105, 44-32-509, 39-21-103, 39-21-104, 42-2-407, 42-4-313, C.R.S. Authority for the Department Executive Director's rulemaking: §§ 39-21-122, 42-1-204, 44-3-202(c), 44-10-202(1)(d), and 44-20-105, C.R.S. Authority for Rule 7: §§ 29-2-106.1, 39-21-103, 39-21-104, 39-21-108, and 39-21-112(1), C.R.S. |
| Description of Subjects/Issues |
These seven new and amended Rules clarify and establish the procedures for a case brought before the Hearings Division of the Colorado Department of Revenue in non-driver’s license related cases, including Regulatory and Taxation cases.
Proposed Rule 1 explains and defines the scope of the Rules.
Proposed Rule 2 reorganizes part of the current Rule 1, and better defines terms used in these Rules.
Proposed Rule 3 reorganizes part of the current Rule 2 and expands the Rule to detail the full hearing process and case procedure.
Proposed new Rule 4 describes the process for determining motions.
Proposed Rule 5 reorganizes part of the current Rule 3 as a new Rule 5, and describes the process for introducing evidence at hearing, Hearing Officer discretion regarding the admission of evidence, the applicability of the Colorado Rules of Evidence.
Proposed Rule 6 reorganizes provisions of the current Rule 4 as a new Rule 6, and adds to the conduct and decorum expectations, provisions about testifying under oath, making objections and motions, hearing recordings, and attorney representation.
Proposed, new Rule 7 describes the unique procedure, structure and requirements in Taxation cases. |
| Purpose/Objective of Rule |
The seven new and amended Rules clarify and establish the procedures for a case brought before the Hearings Division of the Colorado Department of Revenue in non-driver's license related cases, including Regulatory and Taxation cases. Revised Rule 1 explains and defines the scope of the Rules. Revised Rule 2 reorganizes part of the previous Rule 1, and better defines terms used in these Rules. Revised Rule 3 reorganizes part of the previous Rule 2 and expands the Rule to detail the full hearing process and case procedure. Revised Rule 4 is intended to describe the process for determining motions. The revisions in new Rule 5 are intended to reorganize the previous Rule 3 into the new Rule 5, and describes the process for introducing evidence at hearing, Hearing Officer discretion regarding the admission of evidence, the applicability of the Colorado Rules of Evidence, and considerations for managing and formatting the wide variety of real and documentary evidence that might be offered into the record at hearing. New Rule 6 has revisions that are intended to reorganize provisions of the previous Rule 4 as a new Rule 6, improve the wording of those provisions, and add to the conduct and decorum expectations required for anyone participating in a hearing before the Hearings Division. New Rule 7 is intended to describe the unique procedure, structure, and requirements in Taxation cases before the Hearings Division. |
| Comments |
The CCR Title for 1 CCR 211-1 is proposed to the be changed to: "RULES FOR HEARINGS BEFORE THE HEARINGS DIVISION OF THE DEPARTMENT OF REVENUE NOT RELATED TO DRIVER’S LICENSE MATTERS". |
| Submitted in response to issues raised by COLS/OLLS? |
No
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| Is this rule adopted in response to recent legislation? |
No
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| Hearing Date |
07/11/2023 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual hearing -- Zoom meeting link: https://us02web.zoom.us/j/87657899876, Zoom meeting ID: 876 5789 9876 |
| Contact Name |
Christa Landis |
| Contact Title |
Hearing Officer III |
| Contact Telephone |
303-205-5606 |
| Contact email |
dor_hdrules@state.co.us |
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Adopted rule
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