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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   2025-00624


CCR details

Tracking Number 2025-00624
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 12/15/2025
Rule ProposedRuleAttach2025-00624.pdf
Additional Information AddInfoAttach2025-00624.doc
Statutory Authority The statutory bases for this rule are sections 39-21-112, 39-21-119.5, 39-29-111, and 39-29-115(1.5), C.R.S.
Description of Subjects/Issues The purpose of this rule is to require the electronic filing of all copies of oil and gas withholding statements. Specifically, the rule: prescribes the dates over a three-year period by which a producer or purchaser shall comply with the electronic filing based on the number of oil and gas withholding statements the producer or purchaser is required to provide; and articulates that when a producer or purchaser meets the threshold to require electronic filing of all copies of oil and gas withholding statements, all future copies of statements shall be filed electronically regardless of whether the total number of oil and gas withholding statements the producer or purchaser is required to provide falls 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

Adopted rule

Adopted Rules
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