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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   2023-00792


CCR details

Tracking Number 2023-00792
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 12/08/2023
Rule ProposedRuleAttach2023-00792.doc
Additional Information AddInfoAttach2023-00792.docx
Statutory Authority The bases for this rule are sections 39-21-112(1) and 39-22-2005, C.R.S.
Description of Subjects/Issues 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.
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 BasisAndPurposeAttachment2023-00792.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 SB 23B-003
Hearing Date 01/18/2024
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

Adopted rule

Adopted Rules AdoptedRules02023-00792.doc
Redline Redline2023-00792.doc
Adopted Date 02/22/2024
AGO requested date 02/23/2024
Attorney General Opinion 03/05/2024
Colorado Register publication date 03/25/2024
Effective Date 04/14/2024
Inserted into CCR 04/10/2024
  
  
  
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