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Code of Colorado Regulations eDocket
Details of Tracking Number
2022-00734
CCR details
| Tracking Number |
2022-00734 |
| Type of Filing |
Permanent Rule |
| Department |
200 Department of Revenue |
| Agency |
201 Taxation Division |
| CCR Number |
1 CCR 201-2 |
| CCR Title |
INCOME TAX |
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Proposed rule
| Notice Filed with SOS |
11/15/2022 |
| Rule |
ProposedRuleAttach2022-00734.doc |
| Additional Information |
AddInfoAttach2022-00734.docx |
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-22-103(5.3), 39-22-304(2)(c), 39-22-304(3)(g), and 39-22-504, C.R.S. |
| Description of Subjects/Issues |
This rule repeals and replaces the existing rule and provides guidance regarding the Colorado net operating loss deduction allowed to C corporations. |
| 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: 833 3121 5328 |
| Submitted in response to issues raised by COLS/OLLS? |
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| Is this rule adopted in response to recent legislation? |
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| Hearing Date |
12/15/2022 |
| 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 |
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Adopted rule
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Adopted Rules
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| Redline |
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| AGO requested date |
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Termination information
| Date |
12/07/2022 |
| Reason |
Due to a scheduling conflict, the Department will be refiling the Notice of Proposed Rulemaking for this rule. Because of the statutory requirements of the Administrative Procedures Act, refiling the rules will require rescheduling the December 15, 2022, rulemaking hearing. Comments filed to date in response to the Notice of Proposed Rulemaking issued November
15, 2022, will be transferred to the new dockets and do not need to be refiled. |
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