| Notice Filed with SOS |
05/27/2025 |
| Rule |
ProposedRuleAttach2025-00217.pdf
|
| Additional Information |
AddInfoAttach2025-00217.doc
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1) and 39-29-107, C.R.S. |
| Description of Subjects/Issues |
The purpose of this amendment is to repeal the rule because the rule is obsolete due to the passage of House Bill 23-1121. Specifically, the rule sets forth what is considered to be a commercial oil shale facility. House Bill 23-1121 amended the statute to apply the severance tax on oil shale to only commercial oil shale facilities for calendar years prior to 2024. On and after January 1, 2024, the severance tax on oil shale applies to every person engaged in the severance of oil shale, not only commercial oil shale facilities. As such, this rule no longer reflects the statutory requirements and should be repealed. |
| Comments |
The Department encourages the public to participate through video conference because of 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 by using this link: https://us02web.zoom.us/meeting/register/VqXIsrcjT66-MH6Db_qjOw
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 857 5399 3246 |
| Submitted in response to issues raised by COLS/OLLS? |
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
07/10/2025 |
| 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 |