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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   2023-00124


CCR details

Tracking Number 2023-00124
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-4
CCR Title SALES AND USE TAX

Proposed rule

Notice Filed with SOS 02/21/2023
Rule ProposedRuleAttach2023-00124.doc
Additional Information AddInfoAttach2023-00124.docx
Statutory Authority The statutory bases for this rule are sections 39-21-112(1) and 39-26-703, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to repeal the rule because the provisions of the statute for which this rule is clarifying have not been available to any person since on or before July 1, 1979.
Purpose/Objective of Rule The purpose of this amendment is to repeal the rule because the provisions of the statute for which this rule is clarifying have not been available to any person since on or before July 1, 1979.
Basis And Purpose BasisAndPurposeAttachment2023-00124.docx
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
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 AdoptedRules02023-00124.doc
Redline Redline2023-00124.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 08/25/2023
  
  
  
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