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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  2014-00109

CCR details

Tracking Number 2014-00109
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-18
CCR Title Retail Marijuana Tax

Proposed rule

Additional Information
Statutory Authority 39-21-112(1) and 39-28.8-308, and throughout Article 28.8 of Title 39, C.R.S.
Purpose/Objective of Rule This revised version of emergency rule 39-28-304 clarifies that excise tax returns must be filed electronically each month except where a waiver is obtained from the Department for good cause.
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

Adopted rule

Adopted Rules AdoptedRules02014-00109.DOC
Emergency Justification EmergencyJustificationPathAttach2014-00109.DOC
Adopted Date 02/14/2014
Emergency AGO requested date 02/24/2014
Attorney General Opinion 03/03/2014
Effective Date 02/14/2014
Inserted into CCR 03/05/2014