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

Details of Tracking Number  2015-00081

CCR details

Tracking Number 2015-00081
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 01/29/2015
Rule ProposedRuleAttach2015-00081.doc
Additional Information AddInfoAttach2015-00081.doc
Statutory Authority 39-21-112(1) and 39-22-104(4)(f), C.R.S.
Description of Subjects/Issues Pension and Annuity Income
Purpose/Objective of Rule The Department has clarified the regulation to make clear that the pension and annuity benefit subtraction generally applies only if payments are periodic, arise from personal services performed prior to the taxpayer’s retirement, and are paid after such retirement.
Basis And Purpose BasisandPurposeAttachment2015-00081.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 03/04/2015
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 AdoptedRules02015-00081.DOC
Redline Redline2015-00081.doc
Adopted Date 05/12/2015
AGO requested date 05/13/2015
Attorney General Opinion 05/18/2015
Colorado Register publication date 06/10/2015
Effective Date 06/30/2015
Inserted into CCR 06/03/2015