| Notice Filed with SOS |
07/31/2015 |
| Rule |
ProposedRuleAttach2015-00477.doc |
| Additional Information |
AddInfoAttach2015-00477.doc |
| Statutory Authority |
39-21-112(1), 39-22-110, 39-22-104, 39-22-323, 39-22-326, 39-22-504, and 39-22-518, C.R.S. |
| Description of Subjects/Issues |
APPORTIONMENT OF TAX FOR PART-YEAR AND NONRESIDENT INDIVIDUALS |
| Purpose/Objective of Rule |
The purpose of the amendments to this rule is to codify the Department’s long-standing policies and practices for apportioning federal “above-the-line” adjustments to gross income for purposes of calculating Colorado modified federal adjusted gross income, applying additions and subtractions to income primarily set forth in § 39-22-104, C.R.S., and to identify common examples of Colorado-source income. |
| Basis And Purpose |
BasisandPurposeAttachment2015-00477.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
09/02/2015 |
| Hearing Time |
09:00 AM |
| Hearing Location |
1375 Sherman St., Room 127, Denver, CO 80261 |
| Contact Name |
Phil Horwitz |
| Contact Title |
Policy Director |
| Contact Telephone |
303-205-8422 |
| Contact email |
phillip.horwitz@state.co.us |