| Notice Filed with SOS |
12/08/2022 |
| Rule |
ProposedRuleAttach2022-00774.doc |
| Additional Information |
AddInfoAttach2022-00774.doc |
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-22-103(5.3), 39-22-103(11), 39-22-303, 39-22-303.6, 39-22-304, and 39-22-305, C.R.S. |
| Description of Subjects/Issues |
This rule repeals and replaces the existing rule and provides guidance regarding the definition of foreign source income, the foreign source income exclusion, and the requirement to report any changes to that amount. |
| Purpose/Objective of Rule |
This rule repeals and replaces the existing rule and provides guidance regarding the definition of foreign source income, the foreign source income exclusion, and the requirement to report any changes to that amount. |
| Basis And Purpose |
BasisAndPurposeAttachment2022-00774.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
Tax Cuts and Jobs Act, HB 21-1311
|
| Hearing Date |
01/19/2023 |
| Hearing Time |
10:00 AM |
| Hearing Location |
1881 Pierce St. Lakewood CO 80214 - Virtual Hearing Available |
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |