| 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 |