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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   2023-00106


CCR details

Tracking Number 2023-00106
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-2
CCR Title INCOME TAX

Proposed rule

Notice Filed with SOS 02/21/2023
Rule ProposedRuleAttach2023-00106.doc
Additional Information AddInfoAttach2023-00106.docx
Statutory Authority The statutory bases for this rule are sections 39-21-112(1) and 39-22-104(4)(n.5), C.R.S.
Description of Subjects/Issues The purpose of the amendment to this rule is to make clarifying revisions and include an example of an ineligible expenditure relating to inspections.
Purpose/Objective of Rule The purpose of the amendment to this rule is to make clarifying revisions and include an example of an ineligible expenditure relating to inspections.
Basis And Purpose BasisAndPurposeAttachment2023-00106.docx
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number HB 22-1007
Hearing Date 04/06/2023
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

Adopted rule

Adopted Rules AdoptedRules02023-00106.doc
Redline Redline2023-00106.doc
Adopted Date 07/14/2023
AGO requested date 07/14/2023
Attorney General Opinion 07/31/2023
Colorado Register publication date 08/10/2023
Effective Date 08/30/2023
Inserted into CCR 08/28/2023
  
  
  
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