| Notice Filed with SOS |
06/14/2023 |
| Rule |
ProposedRuleAttach2023-00312.doc
|
| Additional Information |
AddInfoAttach2023-00312.docx
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-22-104(4)(i), and 39-22-539, C.R.S |
| Description of Subjects/Issues |
The purpose of this rule is to explain requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program. |
| Purpose/Objective of Rule |
The purpose of this rule is to explain requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program. |
| Basis And Purpose |
BasisAndPurposeAttachment2023-00312.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 |
HB22-1320, HB22-1310, and HB21-1311
|
| Hearing Date |
07/18/2023 |
| 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 |