COLORADO DEPARTMENT OF REVENUE
STATEMENT OF BASIS AND PURPOSE

RE:  Regulation 39-22-103(8)(a) (1 CCR 201-2) – Resident Individual 

Basis:
The statutory basis for this regulation is §39-21-112 and §39-22-103, CRS.

Purpose:
The purpose of the regulation 39-22-103(8)(a), “Resident Individual,” is to update the rules to clarify that an individual temporarily out of the state retains a Colorado domicile.