| Rule |
|
| Additional Information |
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-26-122, 39-26-734(6)(c), 32-9-119(2), and 32-13-107, C.R.S. |
| Purpose/Objective of Rule |
The purpose of this rule is to explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a) and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both. |
| Basis And Purpose |
BasisAndPurposeAttachment2023-00450.pdf
|
| 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 23-1240
|
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |