| Notice Filed with SOS |
06/03/2020 |
| Rule |
ProposedRuleAttach2020-00401.doc |
| Additional Information |
AddInfoAttach2020-00401.doc |
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 2-4-202, 39-22-103(5.3), 39-22-104, 39-22-304, and 39-22-303.6, C.R.S. |
| Description of Subjects/Issues |
The purpose of these rules is to clarify that the term “internal revenue code” incorporates changes to federal statute only on a prospective basis. |
| Purpose/Objective of Rule |
The purpose of these rules is to clarify that the term “internal revenue code” incorporates changes to federal statute only on a prospective basis. |
| Basis And Purpose |
BasisAndPurposeAttachment2020-00401.doc
|
| Comments |
This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID: 984-7638-0820 If you would like to join via video call, please email dor_taxrules@state.co.us for a link. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
07/16/2020 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing (see below) |
| Contact Name |
Josh Pens |
| Contact Title |
Director, Office of Tax Policy Analysis |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |