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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   2020-00836


CCR details

Tracking Number 2020-00836
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-2
CCR Title INCOME TAX

Proposed rule

Notice Filed with SOS 10/22/2020
Rule ProposedRuleAttach2020-00836.doc
Additional Information AddInfoAttach2020-00836.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 amendment is to repeal the rule because the rule is not consistent with section 39-22-303(8), C.R.S., for tax years starting on or after September 1, 2019.
Purpose/Objective of Rule The purpose of this amendment is to repeal the rule because the rule is not consistent with section 39-22-303(8), C.R.S., for tax years starting on or after September 1, 2019.
Basis And Purpose BasisAndPurposeAttachment2020-00836.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

Adopted rule

Adopted Rules AdoptedRules02020-00836.doc
Redline Redline2020-00836.doc
Adopted Date 01/14/2021
AGO requested date 01/14/2021
Attorney General Opinion 01/22/2021
Colorado Register publication date 02/10/2021
Effective Date 03/02/2021
Inserted into CCR 02/23/2021
  
  
  
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