| Notice Filed with SOS |
05/29/2014 |
| Rule |
ProposedRuleAttach2014-00531.doc |
| Additional Information |
AddInfoAttach2014-00531.doc |
| Statutory Authority |
39-21-112(1), and 39-22-104(3), C.R.S. |
| Description of Subjects/Issues |
Gross Conservation Easement Addition |
| Purpose/Objective of Rule |
The purpose of the amendment is to clarify that this addition does not apply to a transferee of a gross conservation easement, and to make clear that in circumstances when the federal deduction exceeds the amount of the donation to generate the maximum Colorado credit, the addition shall not exceed such maximum amount. |
| Basis And Purpose |
BasisandPurposeAttachment2014-00531.doc
|
| Comments |
No changes. Deleted final version in error. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
07/09/2014 |
| 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 |