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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  2020-00399


CCR details

Tracking Number 2020-00399
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-2
CCR Title INCOME TAX

Proposed rule

Rule
Additional Information
Statutory Authority The statutory bases for this rule are sections 24-4-103(6), 2-4-202, 39-21-112, 39-22-103(5.3), 39-22-104, and 39-22-304, C.R.S.
Purpose/Objective of Rule The purpose of the rule is to clarify that the term “internal revenue code” incorporates changes to federal statute only on a prospective basis.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number CARES Act (H.R. 748)
Contact Name Josh Pens
Contact Title Director, Office of Tax Policy Analysis
Contact Telephone 3038665627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules12020-00399.doc
Redline Redline2020-00399.doc
Emergency Justification EmergencyJustificationPathAttach2020-00399.pdf
Adopted Date 06/02/2020
Emergency AGO requested date 06/02/2020
Attorney General Opinion 06/22/2020
Colorado Register publication date 07/10/2020
Effective Date 06/02/2020
Inserted into CCR 06/24/2020