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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   2018-00708


CCR details

Tracking Number 2018-00708
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 12/27/2018
Rule ProposedRuleAttach2018-00708.doc
Additional Information AddInfoAttach2018-00708.doc
Statutory Authority §§ 24-60-1301, 39-21-112(1), 39-22-301, 39-22-303.5, and 39-22-601, C.R.S.
Description of Subjects/Issues Apportionment and Allocation for Tax Years Prior to 2009 - The purpose of these amendments is to repeal the regulations because they are applicable for tax years prior to 2009 and are no long necessary.
Purpose/Objective of Rule The purpose of these amendments is to repeal the regulations because they are applicable for tax years prior to 2009 and are no long necessary.
Basis And Purpose BasisAndPurposeAttachment2018-00708.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? No
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

Adopted rule

Adopted Rules AdoptedRules02018-00708.doc
Adopted Date 02/22/2019
AGO requested date 02/22/2019
Attorney General Opinion 03/12/2019
Colorado Register publication date 03/25/2019
Effective Date 04/14/2019
Inserted into CCR 04/11/2019
  
  
  
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