COLORADO DEPARTMENT OF REVENUE
STATEMENT OF BASIS AND PURPOSE

Re: Regulation 39-21-113 (1 CCR-201-1) – AMENDED. 
Reports and Returns. 

Basis:

The statutory basis for this regulation is §39-21-112 and §39-21-113.

Purpose:
	House Bills 08-1138 and 08-1353 both amended §39-21-113, C.R.S. providing for additional circumstances under which the executive director may disclose information collected by the department.  This regulation is being revised to reflect these changes.