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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   2018-00145


CCR details

Tracking Number 2018-00145
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 03/30/2018
Rule ProposedRuleAttach2018-00145.doc
Additional Information AddInfoAttach2018-00145.doc
Statutory Authority The statutory bases for this rule are §§ 39-21-112(1), 39-22-304(2)(f), and 39-22-522, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to clarify the gross conservation easement addition requirement, the conditions under which it applies, and the limitations applicable thereto.
Purpose/Objective of Rule The purpose of this amendment is to clarify the gross conservation easement addition requirement, the conditions under which it applies, and the limitations applicable thereto.
Basis And Purpose BasisAndPurposeAttachment2018-00145.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 05/02/2018
Hearing Time 09:00 AM
Hearing Location 1375 Sherman Rm 127
Contact Name Erika Hoxeng
Contact Title Tax Policy Analyst
Contact Telephone 303-866-4805
Contact email erika.hoxeng@state.co.us

Adopted rule

Adopted Rules AdoptedRules02018-00145.doc
Redline Redline2018-00145.doc
Adopted Date 06/20/2018
AGO requested date 06/21/2018
Attorney General Opinion 07/06/2018
Colorado Register publication date 07/25/2018
Effective Date 08/14/2018
Inserted into CCR 08/15/2018
  
  
  
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