STATE OF COLORADO
TAXPAYER SERVICE DIVISION
Department of Revenue								

1375 Sherman Street
Denver, CO 80203

Bill Ritter
Governor

Roxy Huber
Executive Director

Becky Wetzel
Division Director

March 13, 2009

STATEMENT OF ADOPTION 
COLORADO DEPARTMENT OF REVENUE
TAX REGULATION 24-35-103.5
PRIVATE LETTER RULINGS AND INFORMATIONAL LETTERS

Pursuant to the Colorado Administrative Procedures Act, the above-referenced proposed amended regulation was considered at a public rule-making hearing held by the Colorado Department of Revenue on December 3, 2008 at 1375 Sherman St., Denver, Colorado.  All interested persons were given notice of said hearing and an opportunity to submit oral and written comments.

Having considered the matter, the undersigned, acting pursuant to authority delegated by the executive director of the Colorado Department of Revenue, hereby adopts revised regulation 24-35-103.5 (1 CCR 201-1 Procedures and Administration).

The record of this rule-making proceeding is maintained at the Colorado Department of Revenue and is available for public inspection and copying during the regular business hours of the Department.

______________________________signed March 13, 2009.
Tim Weber
Deputy Director,
Colorado Department of Revenue