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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  2014-00353

CCR details

Tracking Number 2014-00353
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-18

Proposed rule

Additional Information
Statutory Authority 39-21-112(1) and sections 39-28.8-205 and 39-28.8-308, and throughout Article 28.8 of Title 39, C.R.S.
Purpose/Objective of Rule Pursuant to subsection 39-21-112(1) and sections 39-28.8-205 and 39-28.8-308, C.R.S., I, Barbara J. Brohl, Executive Director of the Colorado Department of Revenue, hereby adopt the aforementioned tax rules governing the retail marijuana sales tax and the retail marijuana excise tax, which are attached hereto.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Contact Name Phillip Horwitz
Contact Title Policy Director
Contact Telephone 303-205-8422
Contact email Phillip.Horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02014-00353.DOC
Emergency Justification EmergencyJustificationPathAttach2014-00353.DOC
Adopted Date 04/22/2014
Emergency AGO requested date 04/30/2014
Attorney General Opinion 05/02/2014
Colorado Register publication date 05/25/2014
Effective Date 04/22/2014
Inserted into CCR 05/09/2014