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Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number  2014-00532

CCR details

Tracking Number 2014-00532
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-2

Proposed rule

Notice Filed with SOS 05/29/2014
Rule ProposedRuleAttach2014-00532.doc
Additional Information AddInfoAttach2014-00532.doc
Statutory Authority 39-21-112(1), and 39-22-104(4), C.R.S.
Description of Subjects/Issues Charitable Contribution Subtraction
Purpose/Objective of Rule The purpose of the amendment is to clarify that the rules governing section 170 of the Internal Revenue Code for claiming the charitable contribution deduction shall apply to the state subtraction. In addition, the amendment adds substantiation rules for taxpayers who claim charitable contributions in excess of the federal standard deduction
Basis And Purpose BasisandPurposeAttachment2014-00532.doc
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

Adopted rule

Adopted Rules AdoptedRules02014-00532.DOC
Redline Redline2014-00532.doc
Adopted Date 10/20/2014
AGO requested date 10/27/2014
Attorney General Opinion 11/03/2014
Colorado Register publication date 11/25/2014
Effective Date 12/16/2014
Inserted into CCR 12/02/2014