| Notice Filed with SOS |
12/08/2022 |
| Rule |
ProposedRuleAttach2022-00775.doc
|
| Additional Information |
AddInfoAttach2022-00775.doc
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-22-103(5.3), and 39-22-304(3)(j), C.R.S. |
| Description of Subjects/Issues |
This new rule provides clarification regarding the subtraction from federal taxable income for amounts treated as dividends pursuant section 78 of the Internal Revenue Code. |
| Purpose/Objective of Rule |
This new rule provides clarification regarding the subtraction from federal taxable income for amounts treated as dividends pursuant section 78 of the Internal Revenue Code. |
| Basis And Purpose |
BasisAndPurposeAttachment2022-00775.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
|
| 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 |