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

Details of Tracking Number  2015-00475

CCR details

Tracking Number 2015-00475
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 07/31/2015
Rule ProposedRuleAttach2015-00475.doc
Additional Information AddInfoAttach2015-00475.doc
Statutory Authority 39-21-112(1), 39-22-109, 39-22-303.5, 39-22-203, 39-22-404, and 39-22-104, C.R.S.
Description of Subjects/Issues COLORADO-SOURCE INCOME
Purpose/Objective of Rule The purpose of the amendment to this regulation is to provide guidance for determining Colorado-source income.
Basis And Purpose BasisandPurposeAttachment2015-00475.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 09/02/2015
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 AdoptedRules02015-00475.DOC
Redline Redline2015-00475.doc
Adopted Date 10/20/2015
AGO requested date 10/28/2015
Attorney General Opinion 11/09/2015
Colorado Register publication date 11/25/2015
Effective Date 12/15/2015
Inserted into CCR 12/16/2015