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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   2021-00603


CCR details

Tracking Number 2021-00603
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 09/24/2021
Rule ProposedRuleAttach2021-00603.doc
Additional Information AddInfoAttach2021-00603.docx
Statutory Authority The statutory bases for these rules are sections 39-21-112(1), 39-22-301, 39-22-303, and 39-22-303.6, C.R.S.
Description of Subjects/Issues The purpose of these rules is to add language that explains that hedging transactions are excluded from receipts except as provided in Special Rule 7A and Special Rule 9A.
Purpose/Objective of Rule The purpose of these rules is to add language that explains that hedging transactions are excluded from receipts except as provided in Special Rule 7A and Special Rule 9A.
Basis And Purpose BasisAndPurposeAttachment2021-00603.docx
Comments Parties wishing to attend or participate by video conference may obtain a link for connecting by sending an email to dor_taxrules@state.co.us. Because of additional participation features provided by the video conference, we encourage participants to participate through the video conference. Participants are welcome to use a webcam to appear by video, but may also leave their video camera off. Parties wishing to attend or participate by teleconference should connect as follows: Phone Number: 1 (669) 900-6833 Meeting ID: 867 3601 5567
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 11/03/2021
Hearing Time 10:00 AM
Hearing Location Virtual Hearing See Below
Contact Name Anthony Fiedler
Contact Title Administrative Assistant III
Contact Telephone 303 866 5627
Contact email anthony.fiedler@state.co.us

Adopted rule

Adopted Rules AdoptedRules02021-00603.doc
Redline Redline2021-00603.doc
Adopted Date 12/13/2021
AGO requested date 12/16/2021
Attorney General Opinion 12/23/2021
Colorado Register publication date 01/10/2022
Effective Date 01/30/2022
Inserted into CCR 02/03/2022
  
  
  
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