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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   2024-00091


CCR details

Tracking Number 2024-00091
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-1
CCR Title PROCEDURE AND ADMINISTRATION

Proposed rule

Notice Filed with SOS 02/22/2024
Rule ProposedRuleAttach2024-00091.pdf
Additional Information AddInfoAttach2024-00091.doc
Statutory Authority The statutory bases for this rule are sections 39-21-102, 39-21-105.5, and 39-21-112, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to renumber the rule in order to differentiate it from a new rule that corresponds to the same statutory section, and to clarify the effect of a taxpayer’s election to receive electronic notices or other communication on the requirements for mailing notices and updating mailing addresses.
Comments The Department encourages the public to participate through video conference because of the additional participation features it provides. 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/tZwucuutpjMqEtfigQhTbhlJFpBLT-zQOZlb Parties wishing to attend or participate by teleconference should connect as follows: Phone Number: 1 (669) 900-6833 Meeting ID: 883 5258 8083
Submitted in response to issues raised by COLS/OLLS?
Is this rule adopted in response to recent legislation?
Hearing Date 04/02/2024
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
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