Notice Filed with SOS |
02/21/2023 |
Rule |
ProposedRuleAttach2023-00121.doc |
Additional Information |
AddInfoAttach2023-00121.docx |
Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-21-119(3), 39-22-103(11), and 39-22-604, C.R.S. |
Description of Subjects/Issues |
The purpose of this amendment is to provide guidance regarding several matters, including the current method for calculating withholding; exemption certificates, including the new optional Colorado exemption certificate; employees who do not provide a withholding certificate; the applicability of penalty and interest to late payments; and exempt wages for which reporting is not required. |
Purpose/Objective of Rule |
The purpose of this amendment is to provide guidance regarding several matters, including the current method for calculating withholding; exemption certificates, including the new optional Colorado exemption certificate; employees who do not provide a withholding certificate; the applicability of penalty and interest to late payments; and exempt wages for which reporting is not required. |
Basis And Purpose |
BasisAndPurposeAttachment2023-00121.docx
|
Submitted in response to issues raised by COLS/OLLS? |
No
|
Is this rule adopted in response to recent legislation? |
No
|
Hearing Date |
04/06/2023 |
Hearing Time |
10:00 AM |
Hearing Location |
Virtual Hearing See Comments |
Contact Name |
Josh Pens |
Contact Title |
Director |
Contact Telephone |
3038665627 |
Contact email |
dor_taxrules@state.co.us |