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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  2017-00511


CCR details

Tracking Number 2017-00511
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-1
CCR Title PROCEDURE AND ADMINISTRATION

Proposed rule

Rule
Additional Information
Statutory Authority The basis for this rule is 39-21- 112(1) and 39-21- 112(3.5), C.R.S.
Purpose/Objective of Rule The purpose of this rule is to clarify how a retailer that does not collect Colorado sales tax shall comply with notice and reporting requirements of 39-21- 112(3.5), C.R.S.
Basis And Purpose BasisAndPurposeAttachment2017-00511.pdf
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Contact Name Phil Horwitz
Contact Title Director of Tax Policy Analysis
Contact Telephone 303-205-8422
Contact email phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02017-00511.doc
Emergency Justification EmergencyJustificationPathAttach2017-00511.pdf
Adopted Date 10/23/2017
Emergency AGO requested date 10/25/2017
Attorney General Opinion 11/13/2017
Colorado Register publication date 11/25/2017
Effective Date 10/23/2017
Inserted into CCR 11/14/2017