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Code of Colorado Regulations eDocket
Details of Tracking Number
2018-00693
CCR details
| Tracking Number |
2018-00693 |
| Type of Filing |
Emergency |
| Department |
200 Department of Revenue |
| Agency |
201 Taxation Division |
| CCR Number |
1 CCR 201-2 |
| CCR Title |
INCOME TAX |
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Proposed rule
| Rule |
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| Additional Information |
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| Statutory Authority |
sections 24-4-103(6), 39-21-112, 39-22-109, 39-22-303.6, 39-22-303.7, 39-22-303, and 39-22-305, C.R.S. |
| Purpose/Objective of Rule |
The purpose of these emergency regulations are to provide guidance to corporations in light of recent legislation passed by the Colorado General Assembly in House Bill 18-1185, which implements revised corporate apportionment methods for income tax years commencing on and after January 1, 2019. House Bill 18-1185 specifically directs the Department to promulgate regulations regarding these revised apportionment methods. |
| Comments |
The Department tentatively plans to hold a permanent rulemaking hearing on these regulations on January 30, 2019. A notice of proposed rulemaking stating the date, time, and location for a permanent rulemaking hearing, as well as instructions for submitting written comments, will be forthcoming. |
| Submitted in response to issues raised by COLS/OLLS? |
No
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| Is this rule adopted in response to recent legislation? |
Yes
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| Recent legislation bill number |
House Bill 18-1185
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| Contact Name |
Josh Pens |
| Contact Title |
Director of Tax Policy Analysis |
| Contact Telephone |
303 866 3036 |
| Contact email |
josh.pens@state.co.us |
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Adopted rule
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