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

Details of Tracking Number  2018-00531

CCR details

Tracking Number 2018-00531
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-13

Proposed rule

Notice Filed with SOS 09/28/2018
Rule ProposedRuleAttach2018-00531.doc
Additional Information AddInfoAttach2018-00531.doc
Statutory Authority 39-21-112(1), 39-30-103.5, and 39-30-108(1), C.R.S.
Description of Subjects/Issues Amend Credit for Enterprise Zone Contributions rule to conform the rule to statute and to clarify qualifications and limitations for the enterprise zone contribution credit. The amendment: clarifies the criteria for determining whether a contribution is a monetary contribution or an in-kind contribution; clarifies statutory provisions limiting (1) the total credit to $100,000 and (2) the credit for in-kind contributions to 50% of the total credit; and clarifies that contributions made to donor advised funds, as defined under the Internal Revenue Code, do not qualify for the enterprise zone contribution credit.
Comments The Department encourages parties to submit written comments and other information prior to hearing. However, the Department will accept written or oral comments and any additional information at the hearing. Written comments must be sent to dor_taxrules@state.co.us by October 26, 2018 to be considered at the hearing. You may also mail comments to: Colorado Department of Revenue, Attention: Erika Hoxeng, Room 603, 1375 Sherman St, Denver, Colorado 80261. The Department must receive these comments before the hearing on October 30, 2018 to be considered.
Submitted in response to issues raised by COLS/OLLS?
Is this rule adopted in response to recent legislation?
Hearing Date 10/30/2018
Hearing Time 02:00 PM
Hearing Location 1313 Sherman Street, Room 220, Denver, CO 80203
Contact Name Erika Hoxeng
Contact Title Tax Policy Analyst
Contact Telephone 3038664805
Contact email erika.hoxeng@state.co.us

Adopted rule

Adopted Rules
AGO requested date

Termination information

Date 10/26/2018
Reason Due to a technicality in the filing of the Notice of Proposed Rulemaking, the Department will be refiling the notice for the regulations referenced below. Because of the statutory requirements of the Administrative Procedures Act, refiling the rules will require rescheduling the October 30 rulemaking hearing.