BASIS AND PURPOSE FOR AMENDMENTS TO RULE 14
The purpose of amendments to Rule 14 is to establish the rate of the gaming tax on adjusted gross proceeds of gaming in compliance with section 12-47.1-601, C.R.S. The statutory basis for purpose for Rule 14 is found in sections 12-47.1-201, 12-47.1-203, 12-47.1-302, 12-47.1-602 and 12-47.1-604 C.R.S., (1991).