| Notice Filed with SOS |
12/08/2022 |
| Rule |
ProposedRuleAttach2022-00776.doc
|
| Additional Information |
AddInfoAttach2022-00776.docx
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-22-103(5.3), 39-22-104(3)(l), 39-22-104(4)(z), and 39-22-504, C.R.S. |
| Description of Subjects/Issues |
This rule repeals and replaces the existing rule and provides guidance regarding the required addition for any part of an individual’s, estate’s, or trust’s federal net operating loss deduction that is not allocated to Colorado. |
| Purpose/Objective of Rule |
This rule repeals and replaces the existing rule and provides guidance regarding the required addition for any part of an individual’s, estate’s, or trust’s federal net operating loss deduction that is not allocated to Colorado. |
| Basis And Purpose |
BasisAndPurposeAttachment2022-00776.docx
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| 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 |