| Notice Filed with SOS |
08/27/2025 |
| Rule |
ProposedRuleAttach2025-00396.doc
|
| Additional Information |
AddInfoAttach2025-00396.doc
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-21-119(3), 39-22-103(11), and 39-22-604, C.R.S. |
| Description of Subjects/Issues |
The purpose of this amended rule is to renumber the rule to accommodate additional rules under section 39-22-604, C.R.S.; provide clarification regarding the requirement to withhold Colorado income taxes from overtime compensation; repeal paragraphs (3)(c)(vi) and (vii) of the rule pursuant to House Bill 23-1275 and House Bill 24-1036, respectively; correct a statutory reference in the rule; clarify requirements relating to electronic filing of W-2s with the Department; and update the rule to conform to the Department’s current drafting standards. |
| 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 using this link: https://us02web.zoom.us/meeting/register/wbvWI0cOSHSRW9rQZUHkwQ
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 822 5088 8849 |
| Submitted in response to issues raised by COLS/OLLS? |
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| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
10/02/2025 |
| 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 |