| Notice Filed with SOS |
07/30/2009 |
| Rule |
ProposedRuleAttach2009-00659.DOC |
| Additional Information |
AddInfoAttach2009-00659.DOC |
| Statutory Authority |
CRS 39-21-112 and 39-22-652 |
| Description of Subjects/Issues |
Income Tax Regulations for Public Hearing and Cost Benefit Analysis Review |
| Purpose/Objective of Rule |
Federal Transactions are transactions that are listed in United States Treasury Regulation ?1.6011-4(b). Of course, not all Federal Transactions are relevant to Colorado. Therefore, this rule makes clear that the department is interested at this time only in Federal Transactions in which an individual or entity is both (1) required to file with the Internal Revenue Service form 8886, or any successor form, or amendments to such form, and (2) has filed or is required to file, but has not filed, a Colorado income tax return, including a consolidated and/or combined Colorado income tax return. |
| Basis And Purpose |
BasisandPurposeAttachment2009-00659.DOC
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
09/03/2009 |
| Hearing Time |
09:30 AM |
| Hearing Location |
1375 Sherman St., Room 127, Denver, CO 80261 |
| Contact Name |
Phil Horwitz |
| Contact Title |
Policy Group Director |
| Contact Telephone |
303-205-8422 |
| Contact email |
phorwitz@spike.dor.state.co.us |