| Notice Filed with SOS |
08/27/2025 |
| Rule |
ProposedRuleAttach2025-00397.pdf
|
| Additional Information |
AddInfoAttach2025-00397.doc
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-21-119(3), and 39-22-604, C.R.S. |
| Description of Subjects/Issues |
The purpose of this new rule is to establish the withholding percentage for gambling winnings and to provide guidance regarding Colorado income tax withholding requirements for payers of gambling winnings, including requirements to register with the Department, withhold Colorado income tax from gambling winnings, remit payments, file returns, and provide annual withholding information returns to both the Department and payees. |
| 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? |
|
| 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 |