| Notice Filed with SOS |
10/22/2020 |
| Rule |
ProposedRuleAttach2020-00835.doc
|
| Additional Information |
AddInfoAttach2020-00835.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. |
| Purpose/Objective of Rule |
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. |
| Basis And Purpose |
BasisAndPurposeAttachment2020-00835.doc
|
| Comments |
This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID:896-8304-6142. If you would like to join via video call, please email dor_taxrules@state.co.us for a link.
Please note, due to a technicality in the filing of the Notice of Proposed Rulemaking, the Department will be rehearing the rules heard on September 30, 2020. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
SB19-233
|
| Hearing Date |
12/01/2020 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing (see below) |
| Contact Name |
Jarilyn Corbo |
| Contact Title |
Program Assistant II |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |