| Notice Filed with SOS |
09/30/2016 |
| Rule |
ProposedRuleAttach2016-00525.doc |
| Additional Information |
AddInfoAttach2016-00525.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 |
The purpose of this amendment is to make clear that income, regardless of when the payments are received, earned for work or services performed in Colorado is Colorado-source income, and that nexus continues for as long as the person is receiving Colorado-source income. |
| Purpose/Objective of Rule |
The purpose of this amendment is to make clear that income, regardless of when the payments are received, earned for work or services performed in Colorado is Colorado-source income, and that nexus continues for as long as the person is receiving Colorado-source income. |
| Basis And Purpose |
BasisAndPurposeAttachment2016-00525.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
11/02/2016 |
| 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 |