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

Details of Tracking Number   2015-00483


CCR details

Tracking Number 2015-00483
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-2
CCR Title INCOME TAX

Proposed rule

Notice Filed with SOS 07/31/2015
Rule ProposedRuleAttach2015-00483.doc
Statutory Authority 39-21-112(1) and 39-22-2102, C.R.S.
Description of Subjects/Issues CREDITS NOT APPLIED AGAINST TAX IN ANY TAXABLE YEAR MAY BE CARRIED FORWARD
Purpose/Objective of Rule The purpose of this repeal is to combine Department Regulations 39-22-2102(3) and 39-22-2102(6) into one rule.
Basis And Purpose BasisandPurposeAttachment2015-00483.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 AdoptedRules02015-00483.DOC
Adopted Date 10/20/2015
AGO requested date 10/20/2015
Attorney General Opinion 11/09/2015
Colorado Register publication date 11/25/2015
Effective Date 12/15/2015
Inserted into CCR 12/16/2015
  
  
  
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