| Notice Filed with SOS |
12/31/2013 |
| Rule |
ProposedRuleAttach2013-01338.DOC |
| Additional Information |
AddInfoAttach2013-01338.DOC |
| Statutory Authority |
39-21-112(1), 39-26-105, 39-22-608, 39-22-609, 39-26-109, 39-26-204, 39-27-105, 39-28-109, 39-28.5-106, C.R.S. |
| Description of Subjects/Issues |
EXTENSION OF TIME FOR FILING A TAX RETURN |
| Purpose/Objective of Rule |
This new rule clarifies the circumstances under which the Executive Director may authorize extensions of time for groups of taxpayers to file tax returns with the Department due to natural disasters, similar hardship, or other good cause. |
| Basis And Purpose |
BasisandPurposeAttachment2013-01338.DOC
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
02/04/2014 |
| Hearing Time |
09:00 AM |
| Hearing Location |
1375 Sherman St., Room 127, Denver, CO 80261 |
| Contact Name |
Phil Horwitz |
| Contact Title |
Policy Director |
| Contact Telephone |
303-205-8422 |
| Contact email |
phillip.horwitz@state.co.us |