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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   2022-00581


CCR details

Tracking Number 2022-00581
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-20
CCR Title FEES AND CHARGES ADMINISTERED BY THE TAXATION DIVISION

Proposed rule

Notice Filed with SOS 09/23/2022
Rule ProposedRuleAttach2022-00581.doc
Additional Information AddInfoAttach2022-00581.docx
Statutory Authority 24-38.5-303, 25-7.5-103, 39-21-103, 39-21-104, 39-21-104.5, 39-21-105, 39-21-105.5, 39-21-106, 39-21-107, 39-21-108, 39-21-109, 39-21-110, 39-21-110.5, 39-21-111, 39-21-112, 39-21-113, 39-21-114, 39-21-114.5, 39-21-116, 39-21-116.5, 39-21-118, 39-21-119, 39-21-119.5, 39-21-120, 39-26-102, 39-26-104, 39-26-105, 39-26-109, 39-26-112, 39-26-115, 39-26-116, 39-26-117, 39-26-118, 39-26-120, 39-26-121, 39-26-122, 39-26-125, 39-26-703, 39-26-726, 39-26-729, 43-4-218, 43-4-805, 43-4-1203, 43-4-1303
Description of Subjects/Issues The purpose of this rule is to set forth the manner in which retail delivery fees are collected, administered, and enforced.
Purpose/Objective of Rule The purpose of this rule is to set forth the manner in which retail delivery fees are collected, administered, and enforced.
Basis And Purpose BasisAndPurposeAttachment2022-00581.doc
Comments The adopted rule reflects current law. The Department is aware of bills introduced in the General Assembly related to retail delivery fees. If any of those bills pass, the Department will conduct future rulemaking to harmonize the rule with any enacted bill.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number SB21-260
Hearing Date 11/03/2022
Hearing Time 10:00 AM
Hearing Location Virtual Hearing See Comments
Contact Name Josh Pens
Contact Title Director
Contact Telephone 3038665627
Contact email josh.pens@state.co.us

Adopted rule

Adopted Rules AdoptedRules02022-00581.doc
Redline Redline2022-00581.doc
Adopted Date 02/14/2023
AGO requested date 02/14/2023
Attorney General Opinion 03/06/2023
Colorado Register publication date 03/25/2023
Effective Date 04/14/2023
Inserted into CCR 04/11/2023
  
  
  
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