| Notice Filed with SOS |
09/25/2023 |
| Rule |
ProposedRuleAttach2023-00633.doc |
| Additional Information |
AddInfoAttach2023-00633.docx |
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-26-702, and 39-26-703, C.R.S. |
| Description of Subjects/Issues |
The purpose of this rule is to provide guidance regarding protective refund claims for sales and use tax paid to the seller. The rule advises that the Department has discretion in deciding how to process protective claims, but also that the Department will generally delay action on protective claims until the pending litigation or other contingency is resolved. The rule defines protective claims for the purpose of sales and use tax refund claims, establishes requirements for them, and prescribes the deadline for submitting any required data, information, and documentation required after resolution of the contingency upon which the protective claim is based. Finally, the rule explains the application of the penalty for incomplete claims to protective claims. |
| Comments |
The Department encourages remote participants to participate through video conference because of additional participation features. Participants are welcome to use a webcam to appear by video but can also leave their video camera off. If you would like to virtually attend the rulemaking hearing, please register to participate virtually at this link: https://us02web.zoom.us/meeting/register/tZUuce2qqDMsGNHJNcTk8mrAKF8iO2qbiuyX
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 813 6426 8625 |
| Submitted in response to issues raised by COLS/OLLS? |
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| Is this rule adopted in response to recent legislation? |
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| Hearing Date |
11/02/2023 |
| 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 |