| Rule |
|
| Additional Information |
|
| Statutory Authority |
The bases for this rule are sections 39-21-112(1) and 39-22-2005, C.R.S. |
| Purpose/Objective of Rule |
The purpose of this rule is to publish the amount of the refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023. |
| Basis And Purpose |
BasisAndPurposeAttachment2023-00790.docx
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
SB23B-003
|
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |