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

Notice And Adoption of
Emergency Rules for Evidence of Lawful Presence

I, M. Michael Cooke, Executive Director of the Colorado Department of Revenue, do hereby adopt the attached referenced emergency rules, which become effective August 1, 2006, and, as justification for the same, find the following:
	
1.	House Bill 1023 was signed by the Governor on July 31, 2006 and becomes effective August 1, 2006.  The Department does not have sufficient time to promulgate permanent rules before August 1, 2006.
2.	Immediate adoption of the attached Rules is imperatively necessary to comply with state law and for the preservation of public health, safety, and welfare.
3.	House Bill 1023 specifically authorizes the Department of Revenue to enact emergency rules regarding evidence of lawful presence in the United States.  See §24-76.5-103(5)(a), C.R.S.
4.	Compliance with the requirements of §24-4-103 C.R.S. would be contrary to the public interest.
5.	Notwithstanding the requirements of §24-4-103(6), the Colorado Legislature has specifically instructed that these Emergency Rules remain in effect until March 1, 2007.   See §24-76.5-103(5), C.R.S.

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M. Michael Cooke, Executive Director				Date
Colorado Department of Revenue