STATE OF COLORADO
DEPARTMENT OF REVENUE
State Capitol Annex
1375 Sherman Street, Room 409
Denver, Colorado 80261
(303) 866-3091
FAX (303) 866-2400

Bill Owens
Governor

M. Michael Cooke
Executive Director

COLORADO DEPARTMENT OF REVENUE
STATEMENT OF BASIS AND PURPOSE

Emergency Regulation Re: Evidence of Lawful Presence

Basis:

The statutory basis for this emergency regulation is §24-4-103 and §24-76.5-103(5), C.R.S.

Purpose:

House Bill 1023 authorizes the Department to issue emergency rules setting forth the method for establishing evidence of lawful presence in the United States through acceptable forms of identification or waiver process.  Pursuant to §24-76.5-103(5), C.R.S., these emergency rules expire March 1, 2007.

Dated this _______ day of _______________________, 2006.