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Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number  2010-00993

CCR details

Tracking Number 2010-00993
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-1

Proposed rule

Notice Filed with SOS 10/28/2010
Rule ProposedRuleAttach2010-00993.DOC
Additional Information AddInfoAttach2010-00993.DOC
Statutory Authority 39-21-112 and 39-21-110, C.R.S.
Description of Subjects/Issues interest on overpayments
Purpose/Objective of Rule The existing regulation is being updated to expand the explanation of the date of overpayment to include carryback items, reference the more specific requirements of ?39-21-112, C.R.S. for income tax overpayments, and to add a reference to the new law that limits refund interest in cases of excessive prepayments.
Basis And Purpose BasisandPurposeAttachment2010-00993.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 12/07/2010
Hearing Time 09:30 AM
Hearing Location 1375 Sherman St., Room 127, Denver, 80261
Contact Name Richard Giardini
Contact Title Director, TPS
Contact Telephone 303-866-2114
Contact email rgiardini@dor.state.co.us

Adopted rule

Adopted Rules AdoptedRules02010-00993.DOC
Adopted Date 01/12/2011
AGO requested date 01/12/2011
Attorney General Opinion 01/26/2011
Effective Date 03/02/2011
Inserted into CCR 03/01/2011