| Notice Filed with SOS |
12/15/2025 |
| Rule |
ProposedRuleAttach2025-00622.pdf
|
| Additional Information |
AddInfoAttach2025-00622.doc
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112, 39-21-119.5, and 44-3-503, C.R.S. |
| Description of Subjects/Issues |
The purpose of this rule is to require the electronic filing of the monthly report of excise tax for alcohol beverages and the electronic payment of the alcohol beverages excise tax. Specifically, the rule: defines a term used therein; prescribes the dates over a three-year period by which a person shall comply with the electronic filing and payment requirements based on the person’s liters or gallons of alcohol beverages sold in the state; and articulates that when a person meets the threshold to require electronic filing of the monthly report of alcohol beverages and remittance of the alcohol beverages excise tax, all future returns and remittances shall be filed and paid electronically regardless of whether the person’s liters or gallons of alcohol sold in the state fall below the threshold in a subsequent calendar year. |
| 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/gGOo8eMuSq6Zi-gvu8-7Pg
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 845 1132 5823 |
| Submitted in response to issues raised by COLS/OLLS? |
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
01/15/2026 |
| 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 |