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Code of Colorado Regulations eDocket
Details of Tracking Number
2023-00634
CCR details
| Tracking Number |
2023-00634 |
| Type of Filing |
Permanent Rule |
| Department |
200 Department of Revenue |
| Agency |
201 Taxation Division |
| CCR Number |
1 CCR 201-4 |
| CCR Title |
SALES AND USE TAX |
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Proposed rule
| Notice Filed with SOS |
09/25/2023 |
| Rule |
ProposedRuleAttach2023-00634.doc |
| Additional Information |
AddInfoAttach2023-00634.docx |
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-26-702, and 39-26-703, C.R.S. |
| Description of Subjects/Issues |
The purpose of this rule is to prescribe, pursuant to section 39-26-703(2)(d), C.R.S., the form for making an application for refund of sales or use taxes and the data, information, and documentation an applicant must provide. The rule requires applicants to provide a complete itemization of purchases included in the claim, along with proof of purchase and proof of payment for a specified portion of the invoices included in the claim. Under the rule, refund applicants may request permission to submit alternate forms of documentation. The rule establishes additional data, information, and documentation requirements for certain claims and explains requirements for protective claims. Additionally, the rule also provides guidance regarding the penalty imposed for incomplete refund claims and permits applicants to request Department approval for additional time to provide the required data, information, and documentation. Finally, the rule acknowledges that the Department may require a refund applicant to provide any additional data, information, or documentation it reasonably determines is necessary for the evaluation and processing of a refund claim. |
| Purpose/Objective of Rule |
The purpose of this rule is to prescribe, pursuant to section 39-26-703(2)(d), C.R.S., the form for making an application for refund of sales or use taxes and the data, information, and documentation an applicant must provide. The rule also provides guidance regarding protective refund claims for sales and use tax paid to the seller and the penalty imposed for incomplete refund claims. |
| Basis And Purpose |
BasisAndPurposeAttachment2023-00634.docx
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| Submitted in response to issues raised by COLS/OLLS? |
No
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| Is this rule adopted in response to recent legislation? |
Yes
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| Recent legislation bill number |
HB22-1118
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| Hearing Date |
11/02/2023 |
| Hearing Time |
10:00 AM |
| Hearing Location |
1881 Pierce St. Lakewood CO 80214 - Virtual Hearing Available |
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |
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Adopted rule
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