| Rule |
|
| Additional Information |
|
| Statutory Authority |
24-4-103(6) and 39-21-112(1), C.R.S. |
| Purpose/Objective of Rule |
I find that the immediate adoption of this new rule is imperatively necessary to clarify the Colorado personal income tax implications of United States Internal Revenue Service’s Rev. Ruling 2013-17, which addresses tax filing status at the federal level for certain same sex couples. The IRS Ruling also permits the filing of amended tax returns. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
|
| Contact Name |
Phil Horwitz |
| Contact Title |
Policy Director |
| Contact Telephone |
303-205-8422 |
| Contact email |
phillip.horwitz@state.co.us |