| 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 |