COLORADO DEPARTMENT OF REVENUE
STATEMENT OF BASIS AND PURPOSE
Re: Regulation 39-22-608  (1 CCR 201-2) – Due Date for Filing Income Tax Returns and Payments

Basis:

The statutory basis for this regulation is §39-22-608 and §39-21-112(1), C.R.S.

Purpose:

The purpose of this revised Regulation 39-22-608  (1 CCR 201-2), "Due Date for Filing Income Tax Returns and Payments,” is to extend the statutory deadline for the Colorado income tax returns, the associated income tax payments, and the extension payments to coincide with a one-day extension of the federal income tax return and payment due date resulting from the Internal Revenue Service’s observance of the District of Columbia’s Emancipation Day.

Dated this 2nd day of April, 2007.