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Code of Colorado Regulations eDocket
Details of Tracking Number
2015-00345
CCR details
Tracking Number |
2015-00345 |
Type of Filing |
Emergency |
Department |
200 Department of Revenue |
Agency |
201 Taxation Division |
CCR Number |
1 CCR 201-4 |
CCR Title |
SALES AND USE TAX |
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Proposed rule
Rule |
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Additional Information |
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Statutory Authority |
24-4-103(6) and 39-26-105.5, C.R.S. |
Purpose/Objective of Rule |
I find that the immediate adoption of amendments to this rule is necessary to respond to recent difficulty caused by application of the mandatory electronic funds transfer rule to licensees that face undue hardship in attempting to make electronic tax payments. I, therefore, find that the emergency adoption of this amended rule is necessary for the preservation of public health, safety, or welfare, and to explain the circumstances under which the Executive Director may authorize a waiver from the electronic funds transfer rule upon a showing of undue hardship to the satisfaction of the Executive Director. |
Submitted in response to issues raised by COLS/OLLS? |
No
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Is this rule adopted in response to recent legislation? |
No
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Contact Name |
Phil Horwitz |
Contact Title |
Policy Director |
Contact Telephone |
303-205-8422 |
Contact email |
philip.horwitz@state.co.us |
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Adopted rule
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