Notice Filed with SOS |
12/27/2018 |
Rule |
ProposedRuleAttach2018-00705.doc |
Additional Information |
AddInfoAttach2018-00705.doc |
Statutory Authority |
§§ 39-21-112(1), 39-22-109, 39-22-203, 39-22-301, 39-22-303, 39-22-303.6, 39-22-303, and 39-22-601, C.R.S. |
Description of Subjects/Issues |
Apportionment and Allocation for Tax Years Beginning on or after January 1, 2019 - The purpose of these new regulations is to provide additional guidance on the apportionment methods established by House Bill 18-1185. |
Purpose/Objective of Rule |
The purpose of these new regulations is to provide additional guidance on the apportionment methods established by House Bill 18-1185. |
Basis And Purpose |
BasisAndPurposeAttachment2018-00705.doc
|
Comments |
Written comments on the proposed regulations must be submitted before 9:00 AM on January 30, 2019 because the record will close at the conclusion of the hearing. Please submit comments via email to dor_taxrules@state.co.us. |
Submitted in response to issues raised by COLS/OLLS? |
No
|
Is this rule adopted in response to recent legislation? |
Yes
|
Recent legislation bill number |
HB18-1185
|
Hearing Date |
01/30/2019 |
Hearing Time |
09:00 AM |
Hearing Location |
1313 Sherman Street, Room 220, Denver, CO 80203 |
Contact Name |
Josh Pens |
Contact Title |
Director of Tax Policy Analysis |
Contact Telephone |
303 866 3036 |
Contact email |
josh.pens@state.co.us |