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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  2020-00613

CCR details

Tracking Number 2020-00613
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-2

Proposed rule

Notice Filed with SOS 08/25/2020
Rule ProposedRuleAttach2020-00613.doc
Additional Information AddInfoAttach2020-00613.doc
Statutory Authority The statutory bases for this rule are sections 39-21-112(1) and 39-22-303, C.R.S.
Description of Subjects/Issues The purpose of this rule is to explain the manner in which the de minimis standard in section 39-22-303(11)(f), C.R.S., will be uniformly applied to taxpayers.
Comments This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID: 940-6422-5013 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?
Is this rule adopted in response to recent legislation?
Hearing Date 09/30/2020
Hearing Time 10:00 AM
Hearing Location Virtual Hearing (see below)
Contact Name Jarilyn Corbo
Contact Title Program Assistant II
Contact Telephone 303-866-5627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules
AGO requested date

Termination information

Date 10/22/2020
Reason Due to a technicality in the filing of the Notice of Proposed Rulemaking, the Department will be refiling the notice for the regulations referenced below. Because of the statutory requirements of the Administrative Procedures Act, refiling the rules will require rescheduling the September 30 rulemaking hearing.