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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   2014-00225


CCR details

Tracking Number 2014-00225
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-2
CCR Title Income Tax

Proposed rule

Notice Filed with SOS 03/28/2014
Rule ProposedRuleAttach2014-00225.DOC
Additional Information AddInfoAttach2014-00225.DOC
Statutory Authority 39-22-622 and 39-21-110, C.R.S.
Description of Subjects/Issues INCOME TAX REFUND INTEREST
Purpose/Objective of Rule The purpose of the amendment to the rule is to provide guidance about the time frames in which fiscal year filers must have their returns filed.
Basis And Purpose BasisandPurposeAttachment2014-00225.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 05/07/2014
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

Adopted rule

Adopted Rules AdoptedRules02014-00225.DOC
Redline Redline2014-00225.doc
Adopted Date 08/28/2014
AGO requested date 08/28/2014
Attorney General Opinion 09/09/2014
Colorado Register publication date 09/25/2014
Effective Date 10/15/2014
Inserted into CCR 10/08/2014
  
  
  
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