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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   2021-00687


CCR details

Tracking Number 2021-00687
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 10/25/2021
Rule ProposedRuleAttach2021-00687.doc
Additional Information AddInfoAttach2021-00687.doc
Statutory Authority 39-21-112(1), 39-22-2001, 39-22-2002, and 39-22-2003, C.R.S.
Description of Subjects/Issues The purpose of this rule is to publish the amount of any state sales tax refund when there are sufficient excess state revenues under the Taxpayer’s Bill of Rights (TABOR).
Purpose/Objective of Rule The purpose of this rule is to publish the amount of any state sales tax refund when there are sufficient excess state revenues under the Taxpayer’s Bill of Rights (TABOR).
Basis And Purpose BasisAndPurposeAttachment2021-00687.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 11/30/2021
Hearing Time 10:00 AM
Hearing Location Virtual Hearing See Comments
Contact Name Anthony Fiedler
Contact Title Administrative Assistant III
Contact Telephone 303 866 5627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules02021-00687.doc
Redline Redline2021-00687.doc
Adopted Date 02/03/2022
AGO requested date 02/07/2022
Attorney General Opinion 02/15/2022
Colorado Register publication date 02/25/2022
Effective Date 03/17/2022
Inserted into CCR 03/11/2022
  
  
  
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