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COCPA
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OCT 2024
Colorado State Board of Accountancy Eases CPA Licensure Requirements
On October 16, the Colorado State Board of Accountancy approved rule changes aimed at reducing barriers to CPA licensure, following advocacy from COCPA since November 2023. Key updates include:
For details on COCPA’s advocacy, see the January 2024 blog post and letters from March, September, and October.
These changes are expected to take effect by December 15, 2024. COCPA will provide ongoing updates to support members and candidates.
Colorado State Board of Accountancy Eases CPA Licensure Requirements
On October 16, the Colorado State Board of Accountancy approved rule changes aimed at reducing barriers to CPA licensure, following advocacy from COCPA since November 2023. Key updates include:
For details on COCPA’s advocacy, see the January 2024 blog post and letters from March, September, and October.
These changes are expected to take effect by December 15, 2024. COCPA will provide ongoing updates to support members and candidates.
JUL 2024
Colorado State Board of Accountancy Seeks Stakeholder Feedback on Proposed Rule Changes
Stakeholder Meeting – July 12, 2024, 10 am MDT
The Colorado State Board of Accountancy will hold a stakeholder meeting to receive feedback on proposed changes to Rules 1.5, 1.7, and 1.8. These proposed changes focus on course-specific education and experience requirements for certification.
This meeting provides another opportunity to give both written and verbal comments before the final rulemaking takes place on August 21, 2024. The meeting will be conducted online, with oral comments accepted from participants who are present via webinar. Click here to register to attend.
Alternatively, you may email your written comments to dora_dpo_rulemaking@state.co.us.
For more details, you can view the Stakeholder Meeting Notice and Draft Rules.
Colorado State Board of Accountancy Seeks Stakeholder Feedback on Proposed Rule Changes
Stakeholder Meeting – July 12, 2024, 10 am MDT
The Colorado State Board of Accountancy will hold a stakeholder meeting to receive feedback on proposed changes to Rules 1.5, 1.7, and 1.8. These proposed changes focus on course-specific education and experience requirements for certification.
This meeting provides another opportunity to give both written and verbal comments before the final rulemaking takes place on August 21, 2024. The meeting will be conducted online, with oral comments accepted from participants who are present via webinar. Click here to register to attend.
Alternatively, you may email your written comments to dora_dpo_rulemaking@state.co.us.
For more details, you can view the Stakeholder Meeting Notice and Draft Rules.
MAR 2024
Colorado State Board of Accountancy Seeks Stakeholder Feedback on Proposed Rule Changes Relating to Pipeline Issue.
Stakeholder Meeting - March 29, 2024, 10 am MT
The Colorado State Board of Accountancy will hold a stakeholder meeting to receive feedback on proposed changes to Rules 1.5, 1.7, and 1.8. The proposed changes relate to course-specific education and experience requirements for certification.
The meeting will be conducted online, with oral comments accepted from participants who are present via webinar. Click here to register to attend.
Alternatively, you may email your written comments to dora_dpo_rulemaking@state.co.us.
Visit the COCPA blog post, State Board to Consider Rule Changes in Response to Letter from CEO Alicia Gelinas, to learn more about the critical role that the COCPA played in bringing attention to specific challenges impacting the Colorado accounting profession's talent pipeline, which these proposed changes intend to address.
Colorado State Board of Accountancy Seeks Stakeholder Feedback on Proposed Rule Changes Relating to Pipeline Issue.
Stakeholder Meeting - March 29, 2024, 10 am MT
The Colorado State Board of Accountancy will hold a stakeholder meeting to receive feedback on proposed changes to Rules 1.5, 1.7, and 1.8. The proposed changes relate to course-specific education and experience requirements for certification.
The meeting will be conducted online, with oral comments accepted from participants who are present via webinar. Click here to register to attend.
Alternatively, you may email your written comments to dora_dpo_rulemaking@state.co.us.
Visit the COCPA blog post, State Board to Consider Rule Changes in Response to Letter from CEO Alicia Gelinas, to learn more about the critical role that the COCPA played in bringing attention to specific challenges impacting the Colorado accounting profession's talent pipeline, which these proposed changes intend to address.
DEC 2023
Credit Relief Initiative
Extension of CPA Examination Credit Expiry: Colorado State Board of Accountancy Responds to Candidate Hardships
In response to significant health, economic, education, and travel disruptions resulting in CPA Examination candidate hardships, the Colorado State Board of Accountancy will extend credit through June 30, 2025, for CPA Examination credits that expired from January 30, 2020* through May 11, 2023**, which have not been subsequently replaced by new credits for the same sections.
If you have questions or concerns about this program, please contact cri@nasba.org.
For any additional licensure assistance, you may also contact COCPA via email at info@cocpa.org or via our online chat feature (bottom right of your screen).
*The United States Department of Health and Human Services declared a national Public Health Emergency.
**The United States Department of Health and Human Services announced the expiration of the national Public Health Emergency.
Credit Relief Initiative
Extension of CPA Examination Credit Expiry: Colorado State Board of Accountancy Responds to Candidate Hardships
In response to significant health, economic, education, and travel disruptions resulting in CPA Examination candidate hardships, the Colorado State Board of Accountancy will extend credit through June 30, 2025, for CPA Examination credits that expired from January 30, 2020* through May 11, 2023**, which have not been subsequently replaced by new credits for the same sections.
If you have questions or concerns about this program, please contact cri@nasba.org.
For any additional licensure assistance, you may also contact COCPA via email at info@cocpa.org or via our online chat feature (bottom right of your screen).
*The United States Department of Health and Human Services declared a national Public Health Emergency.
**The United States Department of Health and Human Services announced the expiration of the national Public Health Emergency.
Colorado State Board of Accountancy Eases CPA Licensure Requirements
On October 16, the Colorado State Board of Accountancy approved rule changes aimed at reducing barriers to CPA licensure, following advocacy from COCPA since November 2023. Key updates include:
For details on COCPA’s advocacy, see the January 2024 blog post and letters from March, September, and October.
These changes are expected to take effect by December 15, 2024. COCPA will provide ongoing updates to support members and candidates.
Colorado State Board of Accountancy Eases CPA Licensure Requirements
On October 16, the Colorado State Board of Accountancy approved rule changes aimed at reducing barriers to CPA licensure, following advocacy from COCPA since November 2023. Key updates include:
For details on COCPA’s advocacy, see the January 2024 blog post and letters from March, September, and October.
These changes are expected to take effect by December 15, 2024. COCPA will provide ongoing updates to support members and candidates.
Colorado State Board of Accountancy Seeks Stakeholder Feedback on Proposed Rule Changes
Stakeholder Meeting – July 12, 2024, 10 am MDT
The Colorado State Board of Accountancy will hold a stakeholder meeting to receive feedback on proposed changes to Rules 1.5, 1.7, and 1.8. These proposed changes focus on course-specific education and experience requirements for certification.
This meeting provides another opportunity to give both written and verbal comments before the final rulemaking takes place on August 21, 2024. The meeting will be conducted online, with oral comments accepted from participants who are present via webinar. Click here to register to attend.
Alternatively, you may email your written comments to dora_dpo_rulemaking@state.co.us.
For more details, you can view the Stakeholder Meeting Notice and Draft Rules.
Colorado State Board of Accountancy Seeks Stakeholder Feedback on Proposed Rule Changes
Stakeholder Meeting – July 12, 2024, 10 am MDT
The Colorado State Board of Accountancy will hold a stakeholder meeting to receive feedback on proposed changes to Rules 1.5, 1.7, and 1.8. These proposed changes focus on course-specific education and experience requirements for certification.
This meeting provides another opportunity to give both written and verbal comments before the final rulemaking takes place on August 21, 2024. The meeting will be conducted online, with oral comments accepted from participants who are present via webinar. Click here to register to attend.
Alternatively, you may email your written comments to dora_dpo_rulemaking@state.co.us.
For more details, you can view the Stakeholder Meeting Notice and Draft Rules.
Colorado State Board of Accountancy Seeks Stakeholder Feedback on Proposed Rule Changes Relating to Pipeline Issue.
Stakeholder Meeting - March 29, 2024, 10 am MT
The Colorado State Board of Accountancy will hold a stakeholder meeting to receive feedback on proposed changes to Rules 1.5, 1.7, and 1.8. The proposed changes relate to course-specific education and experience requirements for certification.
The meeting will be conducted online, with oral comments accepted from participants who are present via webinar. Click here to register to attend.
Alternatively, you may email your written comments to dora_dpo_rulemaking@state.co.us.
Visit the COCPA blog post, State Board to Consider Rule Changes in Response to Letter from CEO Alicia Gelinas, to learn more about the critical role that the COCPA played in bringing attention to specific challenges impacting the Colorado accounting profession's talent pipeline, which these proposed changes intend to address.
Colorado State Board of Accountancy Seeks Stakeholder Feedback on Proposed Rule Changes Relating to Pipeline Issue.
Stakeholder Meeting - March 29, 2024, 10 am MT
The Colorado State Board of Accountancy will hold a stakeholder meeting to receive feedback on proposed changes to Rules 1.5, 1.7, and 1.8. The proposed changes relate to course-specific education and experience requirements for certification.
The meeting will be conducted online, with oral comments accepted from participants who are present via webinar. Click here to register to attend.
Alternatively, you may email your written comments to dora_dpo_rulemaking@state.co.us.
Visit the COCPA blog post, State Board to Consider Rule Changes in Response to Letter from CEO Alicia Gelinas, to learn more about the critical role that the COCPA played in bringing attention to specific challenges impacting the Colorado accounting profession's talent pipeline, which these proposed changes intend to address.
Credit Relief Initiative
Extension of CPA Examination Credit Expiry: Colorado State Board of Accountancy Responds to Candidate Hardships
In response to significant health, economic, education, and travel disruptions resulting in CPA Examination candidate hardships, the Colorado State Board of Accountancy will extend credit through June 30, 2025, for CPA Examination credits that expired from January 30, 2020* through May 11, 2023**, which have not been subsequently replaced by new credits for the same sections.
If you have questions or concerns about this program, please contact cri@nasba.org.
For any additional licensure assistance, you may also contact COCPA via email at info@cocpa.org or via our online chat feature (bottom right of your screen).
*The United States Department of Health and Human Services declared a national Public Health Emergency.
**The United States Department of Health and Human Services announced the expiration of the national Public Health Emergency.
Credit Relief Initiative
Extension of CPA Examination Credit Expiry: Colorado State Board of Accountancy Responds to Candidate Hardships
In response to significant health, economic, education, and travel disruptions resulting in CPA Examination candidate hardships, the Colorado State Board of Accountancy will extend credit through June 30, 2025, for CPA Examination credits that expired from January 30, 2020* through May 11, 2023**, which have not been subsequently replaced by new credits for the same sections.
If you have questions or concerns about this program, please contact cri@nasba.org.
For any additional licensure assistance, you may also contact COCPA via email at info@cocpa.org or via our online chat feature (bottom right of your screen).
*The United States Department of Health and Human Services declared a national Public Health Emergency.
**The United States Department of Health and Human Services announced the expiration of the national Public Health Emergency.
THE COLORADO DEPARTMENT OF REVENUE, DIVISION OF TAXATION
DEC 2024
Notice of CDOR Workgroup Meeting - January 16, 2025
The Colorado Department of Revenue, Division of Taxation, will host a workgroup meeting on January 16, 2025, at 10:00 a.m. at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. If you wish to participate virtually, please register here.
Parties wishing to suggest topics for discussion at the meeting should submit their suggestions to dor_taxrules@state.co.us by January 2, 2025, to be included in the agenda.
January 16, 2025 Agenda of Rules to be Discussed:
Notice of CDOR Workgroup Meeting - January 16, 2025
The Colorado Department of Revenue, Division of Taxation, will host a workgroup meeting on January 16, 2025, at 10:00 a.m. at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. If you wish to participate virtually, please register here.
Parties wishing to suggest topics for discussion at the meeting should submit their suggestions to dor_taxrules@state.co.us by January 2, 2025, to be included in the agenda.
January 16, 2025 Agenda of Rules to be Discussed:
NOV 2024
Notice of CDOR Rulemaking Hearing - January 30, 2025
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on January 30, 2025, at 10:00 a.m. This hearing will be conducted entirely by telephone and video conference and will be recorded.
Parties wishing to participate by video conference must register to participate virtually. Parties wishing to participate by teleconference should connect as follows: Phone Number: 1 (669) 900-6833 | Meeting ID: 844 1735 8169
Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on January 30, 2025.
January 30, 2025 Agenda of Proposed Rules:
Notice of CDOR Rulemaking Hearing - January 30, 2025
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on January 30, 2025, at 10:00 a.m. This hearing will be conducted entirely by telephone and video conference and will be recorded.
Parties wishing to participate by video conference must register to participate virtually. Parties wishing to participate by teleconference should connect as follows: Phone Number: 1 (669) 900-6833 | Meeting ID: 844 1735 8169
Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on January 30, 2025.
January 30, 2025 Agenda of Proposed Rules:
MAR 2024
Tax Procedure and Administration Rules - Notice of Proposed Rulemaking Hearing April 2
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the tax procedure and administration rules listed below at 10:00 a.m. on April 2, 2024.
This hearing will be conducted virtually. Those interested in attending the hearing should please register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants.
Proposed Rules:
The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on April 2, 2024.
The proposed rules will be published in the Colorado Register on March 10, 2024.
Tax Procedure and Administration Rules - Notice of Proposed Rulemaking Hearing April 2
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the tax procedure and administration rules listed below at 10:00 a.m. on April 2, 2024.
This hearing will be conducted virtually. Those interested in attending the hearing should please register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants.
Proposed Rules:
The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on April 2, 2024.
The proposed rules will be published in the Colorado Register on March 10, 2024.
JAN 2024
Emergency Rule Adoption – Notice of Proposed Rulemaking Hearing Jan. 18
On December 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to publish the amount of the state refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed on the Department's website.
The Department will hold a public rulemaking hearing regarding the permanent adoption of the above-referenced rule on Thursday, January 18, 2024, at 10:00 a.m. This hearing will be conducted virtually. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants.
This hearing will also consider Rule 39-22-516 - Innovative Motor Vehicle and Innovative Truck Credits. The purpose of the amendments to this rule is to provide additional guidance and clarification regarding the innovative motor vehicle and innovative truck credits and to update the rule to reflect changes made to the credits by House Bill 23-1272.
Emergency Rule Adoption – Notice of Proposed Rulemaking Hearing Jan. 18
On December 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to publish the amount of the state refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed on the Department's website.
The Department will hold a public rulemaking hearing regarding the permanent adoption of the above-referenced rule on Thursday, January 18, 2024, at 10:00 a.m. This hearing will be conducted virtually. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants.
This hearing will also consider Rule 39-22-516 - Innovative Motor Vehicle and Innovative Truck Credits. The purpose of the amendments to this rule is to provide additional guidance and clarification regarding the innovative motor vehicle and innovative truck credits and to update the rule to reflect changes made to the credits by House Bill 23-1272.
NOV 2023
The Colorado Department of Revenue, Division of Taxation
Public Rulemaking Hearing - November 30, 2023 Agenda of Proposed Rules:
Rulemaking Hearing – November 1, 2023
The purpose of this Rulemaking Hearing is for the State Board of Accountancy to consider adopting the proposed changes to Rule 1.6(F) is to make the Board’s rules consistent with national standards and to implement Colorado Senate Bill 23-265 (Concerning a Prohibition on a Regulator Imposing Discipline against a Person Based on Certain Activities Involving Marijuana) by repealing Rule 1.16 (Protecting Colorado’s Workforce and Expanding Licensing Opportunities).
Hearing Information:
Notice and Draft Rules
Ways to Participate
Hearing Format
Comments and/or testimony provided at the Rulemaking Hearing will be limited to the above referenced topics. All written comments will be provided to the Board before the Board considers adopting the proposed rules. If you have any questions or concerns about stakeholder input or the rulemaking process, please send them to dora_dpo_rulemaking@state.co.us.
The Colorado Department of Revenue, Division of Taxation
Public Rulemaking Hearing - November 30, 2023 Agenda of Proposed Rules:
Rulemaking Hearing – November 1, 2023
The purpose of this Rulemaking Hearing is for the State Board of Accountancy to consider adopting the proposed changes to Rule 1.6(F) is to make the Board’s rules consistent with national standards and to implement Colorado Senate Bill 23-265 (Concerning a Prohibition on a Regulator Imposing Discipline against a Person Based on Certain Activities Involving Marijuana) by repealing Rule 1.16 (Protecting Colorado’s Workforce and Expanding Licensing Opportunities).
Hearing Information:
Notice and Draft Rules
Ways to Participate
Hearing Format
Comments and/or testimony provided at the Rulemaking Hearing will be limited to the above referenced topics. All written comments will be provided to the Board before the Board considers adopting the proposed rules. If you have any questions or concerns about stakeholder input or the rulemaking process, please send them to dora_dpo_rulemaking@state.co.us.
AUG 2023
August 31, 2023: COCPA Reaches out to Congress to Support Delay in Beneficial Ownership Reporting Requirements
The COCPA has called on federal legislators to support two bills that have been introduced – Senate bill S. 2623 and companion legislation in the House, H.R. 4035, the Protecting Small Business Information Act of 2023. This legislation would delay the start date for the Beneficial Ownership Information (BOI) reporting requirements until all required rulemaking is final, and all rules would take effect on the same date.
The BOI reporting requirement is an anti-money laundering initiative enacted through the Corporate Transparency Act (CTA) in 2021, which mandates that BOI information is reported to the Financial Crimes Enforcement Network (FinCEN).
In conjunction with the AICPA, the COCPA will continue these efforts to delay the implementation of BOI and allow for additional time for small businesses and their CPA business advisors to understand the potential impact of these reporting requirements, including steep penalties for non-compliance. The COCPA is among a large number of accounting professionals advocating for this delay, including the AICPA and a coalition of organizations which includes the following: Latino Tax Pro, National Association of Black Accountants, National Association of Enrolled Agents, National Association of Tax Professionals, National Conference of CPA Practitioners, National Society of Accountants, National Society of Black Certified Public Accountants, National Society of Tax Professionals, Padgett Business Services, the Diverse Organization of Firms, H&R Block, and Prosperity Now.
August 3, 2023: CDOR Adopts Temporary Emergency Rule for Declared Wildfire Disaster Rebuild Exemption Refund Rate
CDOR adopted a temporary emergency rule to explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a), C.R.S., and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and can be found on the Department's website. The emergency rule will be published in the Colorado Register on or before September 10, 2023.
The Department recently announced a notice of proposed rulemaking to make this temporary emergency rule permanent. The Department welcomes any comments you have on the emergency rule. Please submit any comments to dor_taxrules@state.co.us by August 31, 2023.
August 31, 2023: COCPA Reaches out to Congress to Support Delay in Beneficial Ownership Reporting Requirements
The COCPA has called on federal legislators to support two bills that have been introduced – Senate bill S. 2623 and companion legislation in the House, H.R. 4035, the Protecting Small Business Information Act of 2023. This legislation would delay the start date for the Beneficial Ownership Information (BOI) reporting requirements until all required rulemaking is final, and all rules would take effect on the same date.
The BOI reporting requirement is an anti-money laundering initiative enacted through the Corporate Transparency Act (CTA) in 2021, which mandates that BOI information is reported to the Financial Crimes Enforcement Network (FinCEN).
In conjunction with the AICPA, the COCPA will continue these efforts to delay the implementation of BOI and allow for additional time for small businesses and their CPA business advisors to understand the potential impact of these reporting requirements, including steep penalties for non-compliance. The COCPA is among a large number of accounting professionals advocating for this delay, including the AICPA and a coalition of organizations which includes the following: Latino Tax Pro, National Association of Black Accountants, National Association of Enrolled Agents, National Association of Tax Professionals, National Conference of CPA Practitioners, National Society of Accountants, National Society of Black Certified Public Accountants, National Society of Tax Professionals, Padgett Business Services, the Diverse Organization of Firms, H&R Block, and Prosperity Now.
August 3, 2023: CDOR Adopts Temporary Emergency Rule for Declared Wildfire Disaster Rebuild Exemption Refund Rate
CDOR adopted a temporary emergency rule to explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a), C.R.S., and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and can be found on the Department's website. The emergency rule will be published in the Colorado Register on or before September 10, 2023.
The Department recently announced a notice of proposed rulemaking to make this temporary emergency rule permanent. The Department welcomes any comments you have on the emergency rule. Please submit any comments to dor_taxrules@state.co.us by August 31, 2023.
FEB 2023
February 17, 2023: Colorado K-1 (Form DR-0106K) Filing Update
Thank you for the feedback that many of you shared on the Colorado K-1 remittance process. As a result of our conversations with the Colorado Department of Revenue (the Department), we are pleased to share that for tax year 2022, the Department is waiving the signature requirement on form DR 1706 for the paper file method.
We understand there is more that can be done to improve the remittance process, and the Department is committed to making improvements for future filing years. The COCPA will continue to engage in discussions with the Department and will provide updates as they are available.
For further information and instructions, please see the newly released Filing Requirement Changes for Partnerships and S Corporations webpage for detailed instructions, including sample templates for using the online upload feature.
February 17, 2023: Colorado K-1 (Form DR-0106K) Filing Update
Thank you for the feedback that many of you shared on the Colorado K-1 remittance process. As a result of our conversations with the Colorado Department of Revenue (the Department), we are pleased to share that for tax year 2022, the Department is waiving the signature requirement on form DR 1706 for the paper file method.
We understand there is more that can be done to improve the remittance process, and the Department is committed to making improvements for future filing years. The COCPA will continue to engage in discussions with the Department and will provide updates as they are available.
For further information and instructions, please see the newly released Filing Requirement Changes for Partnerships and S Corporations webpage for detailed instructions, including sample templates for using the online upload feature.
Notice of CDOR Workgroup Meeting - January 16, 2025
The Colorado Department of Revenue, Division of Taxation, will host a workgroup meeting on January 16, 2025, at 10:00 a.m. at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. If you wish to participate virtually, please register here.
Parties wishing to suggest topics for discussion at the meeting should submit their suggestions to dor_taxrules@state.co.us by January 2, 2025, to be included in the agenda.
January 16, 2025 Agenda of Rules to be Discussed:
Notice of CDOR Workgroup Meeting - January 16, 2025
The Colorado Department of Revenue, Division of Taxation, will host a workgroup meeting on January 16, 2025, at 10:00 a.m. at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. If you wish to participate virtually, please register here.
Parties wishing to suggest topics for discussion at the meeting should submit their suggestions to dor_taxrules@state.co.us by January 2, 2025, to be included in the agenda.
January 16, 2025 Agenda of Rules to be Discussed:
Notice of CDOR Rulemaking Hearing - January 30, 2025
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on January 30, 2025, at 10:00 a.m. This hearing will be conducted entirely by telephone and video conference and will be recorded.
Parties wishing to participate by video conference must register to participate virtually. Parties wishing to participate by teleconference should connect as follows: Phone Number: 1 (669) 900-6833 | Meeting ID: 844 1735 8169
Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on January 30, 2025.
January 30, 2025 Agenda of Proposed Rules:
Notice of CDOR Rulemaking Hearing - January 30, 2025
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on January 30, 2025, at 10:00 a.m. This hearing will be conducted entirely by telephone and video conference and will be recorded.
Parties wishing to participate by video conference must register to participate virtually. Parties wishing to participate by teleconference should connect as follows: Phone Number: 1 (669) 900-6833 | Meeting ID: 844 1735 8169
Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on January 30, 2025.
January 30, 2025 Agenda of Proposed Rules:
Tax Procedure and Administration Rules - Notice of Proposed Rulemaking Hearing April 2
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the tax procedure and administration rules listed below at 10:00 a.m. on April 2, 2024.
This hearing will be conducted virtually. Those interested in attending the hearing should please register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants.
Proposed Rules:
The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on April 2, 2024.
The proposed rules will be published in the Colorado Register on March 10, 2024.
Tax Procedure and Administration Rules - Notice of Proposed Rulemaking Hearing April 2
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the tax procedure and administration rules listed below at 10:00 a.m. on April 2, 2024.
This hearing will be conducted virtually. Those interested in attending the hearing should please register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants.
Proposed Rules:
The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on April 2, 2024.
The proposed rules will be published in the Colorado Register on March 10, 2024.
Emergency Rule Adoption – Notice of Proposed Rulemaking Hearing Jan. 18
On December 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to publish the amount of the state refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed on the Department's website.
The Department will hold a public rulemaking hearing regarding the permanent adoption of the above-referenced rule on Thursday, January 18, 2024, at 10:00 a.m. This hearing will be conducted virtually. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants.
This hearing will also consider Rule 39-22-516 - Innovative Motor Vehicle and Innovative Truck Credits. The purpose of the amendments to this rule is to provide additional guidance and clarification regarding the innovative motor vehicle and innovative truck credits and to update the rule to reflect changes made to the credits by House Bill 23-1272.
Emergency Rule Adoption – Notice of Proposed Rulemaking Hearing Jan. 18
On December 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to publish the amount of the state refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed on the Department's website.
The Department will hold a public rulemaking hearing regarding the permanent adoption of the above-referenced rule on Thursday, January 18, 2024, at 10:00 a.m. This hearing will be conducted virtually. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants.
This hearing will also consider Rule 39-22-516 - Innovative Motor Vehicle and Innovative Truck Credits. The purpose of the amendments to this rule is to provide additional guidance and clarification regarding the innovative motor vehicle and innovative truck credits and to update the rule to reflect changes made to the credits by House Bill 23-1272.
The Colorado Department of Revenue, Division of Taxation
Public Rulemaking Hearing - November 30, 2023 Agenda of Proposed Rules:
Rulemaking Hearing – November 1, 2023
The purpose of this Rulemaking Hearing is for the State Board of Accountancy to consider adopting the proposed changes to Rule 1.6(F) is to make the Board’s rules consistent with national standards and to implement Colorado Senate Bill 23-265 (Concerning a Prohibition on a Regulator Imposing Discipline against a Person Based on Certain Activities Involving Marijuana) by repealing Rule 1.16 (Protecting Colorado’s Workforce and Expanding Licensing Opportunities).
Hearing Information:
Notice and Draft Rules
Ways to Participate
Hearing Format
Comments and/or testimony provided at the Rulemaking Hearing will be limited to the above referenced topics. All written comments will be provided to the Board before the Board considers adopting the proposed rules. If you have any questions or concerns about stakeholder input or the rulemaking process, please send them to dora_dpo_rulemaking@state.co.us.
The Colorado Department of Revenue, Division of Taxation
Public Rulemaking Hearing - November 30, 2023 Agenda of Proposed Rules:
Rulemaking Hearing – November 1, 2023
The purpose of this Rulemaking Hearing is for the State Board of Accountancy to consider adopting the proposed changes to Rule 1.6(F) is to make the Board’s rules consistent with national standards and to implement Colorado Senate Bill 23-265 (Concerning a Prohibition on a Regulator Imposing Discipline against a Person Based on Certain Activities Involving Marijuana) by repealing Rule 1.16 (Protecting Colorado’s Workforce and Expanding Licensing Opportunities).
Hearing Information:
Notice and Draft Rules
Ways to Participate
Hearing Format
Comments and/or testimony provided at the Rulemaking Hearing will be limited to the above referenced topics. All written comments will be provided to the Board before the Board considers adopting the proposed rules. If you have any questions or concerns about stakeholder input or the rulemaking process, please send them to dora_dpo_rulemaking@state.co.us.
August 31, 2023: COCPA Reaches out to Congress to Support Delay in Beneficial Ownership Reporting Requirements
The COCPA has called on federal legislators to support two bills that have been introduced – Senate bill S. 2623 and companion legislation in the House, H.R. 4035, the Protecting Small Business Information Act of 2023. This legislation would delay the start date for the Beneficial Ownership Information (BOI) reporting requirements until all required rulemaking is final, and all rules would take effect on the same date.
The BOI reporting requirement is an anti-money laundering initiative enacted through the Corporate Transparency Act (CTA) in 2021, which mandates that BOI information is reported to the Financial Crimes Enforcement Network (FinCEN).
In conjunction with the AICPA, the COCPA will continue these efforts to delay the implementation of BOI and allow for additional time for small businesses and their CPA business advisors to understand the potential impact of these reporting requirements, including steep penalties for non-compliance. The COCPA is among a large number of accounting professionals advocating for this delay, including the AICPA and a coalition of organizations which includes the following: Latino Tax Pro, National Association of Black Accountants, National Association of Enrolled Agents, National Association of Tax Professionals, National Conference of CPA Practitioners, National Society of Accountants, National Society of Black Certified Public Accountants, National Society of Tax Professionals, Padgett Business Services, the Diverse Organization of Firms, H&R Block, and Prosperity Now.
August 3, 2023: CDOR Adopts Temporary Emergency Rule for Declared Wildfire Disaster Rebuild Exemption Refund Rate
CDOR adopted a temporary emergency rule to explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a), C.R.S., and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and can be found on the Department's website. The emergency rule will be published in the Colorado Register on or before September 10, 2023.
The Department recently announced a notice of proposed rulemaking to make this temporary emergency rule permanent. The Department welcomes any comments you have on the emergency rule. Please submit any comments to dor_taxrules@state.co.us by August 31, 2023.
August 31, 2023: COCPA Reaches out to Congress to Support Delay in Beneficial Ownership Reporting Requirements
The COCPA has called on federal legislators to support two bills that have been introduced – Senate bill S. 2623 and companion legislation in the House, H.R. 4035, the Protecting Small Business Information Act of 2023. This legislation would delay the start date for the Beneficial Ownership Information (BOI) reporting requirements until all required rulemaking is final, and all rules would take effect on the same date.
The BOI reporting requirement is an anti-money laundering initiative enacted through the Corporate Transparency Act (CTA) in 2021, which mandates that BOI information is reported to the Financial Crimes Enforcement Network (FinCEN).
In conjunction with the AICPA, the COCPA will continue these efforts to delay the implementation of BOI and allow for additional time for small businesses and their CPA business advisors to understand the potential impact of these reporting requirements, including steep penalties for non-compliance. The COCPA is among a large number of accounting professionals advocating for this delay, including the AICPA and a coalition of organizations which includes the following: Latino Tax Pro, National Association of Black Accountants, National Association of Enrolled Agents, National Association of Tax Professionals, National Conference of CPA Practitioners, National Society of Accountants, National Society of Black Certified Public Accountants, National Society of Tax Professionals, Padgett Business Services, the Diverse Organization of Firms, H&R Block, and Prosperity Now.
August 3, 2023: CDOR Adopts Temporary Emergency Rule for Declared Wildfire Disaster Rebuild Exemption Refund Rate
CDOR adopted a temporary emergency rule to explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a), C.R.S., and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and can be found on the Department's website. The emergency rule will be published in the Colorado Register on or before September 10, 2023.
The Department recently announced a notice of proposed rulemaking to make this temporary emergency rule permanent. The Department welcomes any comments you have on the emergency rule. Please submit any comments to dor_taxrules@state.co.us by August 31, 2023.
February 17, 2023: Colorado K-1 (Form DR-0106K) Filing Update
Thank you for the feedback that many of you shared on the Colorado K-1 remittance process. As a result of our conversations with the Colorado Department of Revenue (the Department), we are pleased to share that for tax year 2022, the Department is waiving the signature requirement on form DR 1706 for the paper file method.
We understand there is more that can be done to improve the remittance process, and the Department is committed to making improvements for future filing years. The COCPA will continue to engage in discussions with the Department and will provide updates as they are available.
For further information and instructions, please see the newly released Filing Requirement Changes for Partnerships and S Corporations webpage for detailed instructions, including sample templates for using the online upload feature.
February 17, 2023: Colorado K-1 (Form DR-0106K) Filing Update
Thank you for the feedback that many of you shared on the Colorado K-1 remittance process. As a result of our conversations with the Colorado Department of Revenue (the Department), we are pleased to share that for tax year 2022, the Department is waiving the signature requirement on form DR 1706 for the paper file method.
We understand there is more that can be done to improve the remittance process, and the Department is committed to making improvements for future filing years. The COCPA will continue to engage in discussions with the Department and will provide updates as they are available.
For further information and instructions, please see the newly released Filing Requirement Changes for Partnerships and S Corporations webpage for detailed instructions, including sample templates for using the online upload feature.
JUL 18, 2023 Agenda of Proposed Rules
July 18, 2023 Agenda of Proposed Rules:
| Rule 39-22-104(4)(i). Qualified State Tuition Program & ABLE Program Contributions Subtraction.The purpose of this new rule is to explain requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program. |
| Rule 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs. The purpose of this new rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account. |
| Rule 39-22-104(3)(r). Qualified Business Income Deduction Addback. The purpose of this new rule is to clarify the requirement to add back, in the calculation of Colorado taxable income, the amount that an electing pass-through entity owner is allowed to deduct under section 199A of the internal revenue code. |
| Rule 39-22-108. Credit for Taxes Paid to Another State. The purpose of the amendments to this rule is to reorganize and revise the existing rule to improve clarity and to provide additional guidance regarding: - Credits allowed to a partner or shareholder for taxes paid to another state by a partnership or S corporation; - The various elements involved in the calculation of the credit limitations, including gross Colorado tax, modified adjusted federal gross income, and income derived from sources in another state; and - Redeterminations to correct the amount of the credit claimed. |
| Rule 39-22-103(5.3). Internal Revenue Code Definition – Prospective. The purpose of this amendment is to repeal the rule because in Anschutz v. Department of Revenue, 2022 COA 132, 524 P.3d 1203 (Colo. App. 2022), the court determined that the rule was incorrect and that retroactive changes in federal law can affect a taxpayer’s Colorado taxable income. In light of this ruling, the Department is repealing the rule. |
July 18, 2023 Agenda of Proposed Rules:
| Rule 39-22-104(4)(i). Qualified State Tuition Program & ABLE Program Contributions Subtraction.The purpose of this new rule is to explain requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program. |
| Rule 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs. The purpose of this new rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account. |
| Rule 39-22-104(3)(r). Qualified Business Income Deduction Addback. The purpose of this new rule is to clarify the requirement to add back, in the calculation of Colorado taxable income, the amount that an electing pass-through entity owner is allowed to deduct under section 199A of the internal revenue code. |
| Rule 39-22-108. Credit for Taxes Paid to Another State. The purpose of the amendments to this rule is to reorganize and revise the existing rule to improve clarity and to provide additional guidance regarding: - Credits allowed to a partner or shareholder for taxes paid to another state by a partnership or S corporation; - The various elements involved in the calculation of the credit limitations, including gross Colorado tax, modified adjusted federal gross income, and income derived from sources in another state; and - Redeterminations to correct the amount of the credit claimed. |
| Rule 39-22-103(5.3). Internal Revenue Code Definition – Prospective. The purpose of this amendment is to repeal the rule because in Anschutz v. Department of Revenue, 2022 COA 132, 524 P.3d 1203 (Colo. App. 2022), the court determined that the rule was incorrect and that retroactive changes in federal law can affect a taxpayer’s Colorado taxable income. In light of this ruling, the Department is repealing the rule. |
JUN 13, 2023 Workgroup Meeting
June 13, 2023 Workgroup Meeting
| DR 0715, Application for Exempt Entity Certificate. The purpose of this revised form is to consolidate the information from form DR 0716, and to make grammatical, stylistic and organizational changes to improve its clarity and readability. - DR 0715, Application for Sales Tax Exemption for Colorado Organizations. This is the current form that we are proposing to revise. - DR 0716, Statement of Nonprofit Church, Synagogue, or Organization. This form is proposed to be eliminated. |
DR 1464, Declaration of Exempt Energy Use. The purpose of this new form is to consolidate the information from the forms DR 1260 and DR 1266, and to make grammatical, stylistic and organizational changes to improve its clarity and readability. - DR 1260, Sales Tax Exempt Certificate Electricity & Gas for Domestic Consumption. This form is proposed to be eliminated. - DR 1666, Sales Tax Exempt Certificate Electricity & Gas for Industrial Use. This form is proposed to be eliminated. |
DR 5002, Declaration of Wholesale or Entity Sales Tax Exemption. The purpose of this revised form is to consolidate the information from the following forms and to make grammatical, stylistic, and organizational changes to improve its clarity and readability. While this draft form includes both wholesale and entity exemptions, the Department is considering whether these two groups should have separate forms. Please note that the Multistate Tax Commission’s Uniform Sales & Use Tax Resale Certificate is also an option for documenting wholesale purchases. - DR 5002, Standard Colorado Affidavit of Exempt Sale. This is the current form that we are proposing to revise. - DR 0563, Sales Tax Exemption Certificate Multi-Jurisdiction. This form is proposed to be eliminated. - DR 1367, Affidavit of Sales Paid by Government Credit Card. This form is proposed to be eliminated. - DR 1191, Sales Tax Exemption on Purchases of Machinery and Machine Tools. This form is proposed to be eliminated. - DR 1192, Colorado Machinery and Machine Tools State Sales Tax Exemption Declaration. This form is proposed to be eliminated. |
June 13, 2023 Workgroup Meeting
| DR 0715, Application for Exempt Entity Certificate. The purpose of this revised form is to consolidate the information from form DR 0716, and to make grammatical, stylistic and organizational changes to improve its clarity and readability. - DR 0715, Application for Sales Tax Exemption for Colorado Organizations. This is the current form that we are proposing to revise. - DR 0716, Statement of Nonprofit Church, Synagogue, or Organization. This form is proposed to be eliminated. |
DR 1464, Declaration of Exempt Energy Use. The purpose of this new form is to consolidate the information from the forms DR 1260 and DR 1266, and to make grammatical, stylistic and organizational changes to improve its clarity and readability. - DR 1260, Sales Tax Exempt Certificate Electricity & Gas for Domestic Consumption. This form is proposed to be eliminated. - DR 1666, Sales Tax Exempt Certificate Electricity & Gas for Industrial Use. This form is proposed to be eliminated. |
DR 5002, Declaration of Wholesale or Entity Sales Tax Exemption. The purpose of this revised form is to consolidate the information from the following forms and to make grammatical, stylistic, and organizational changes to improve its clarity and readability. While this draft form includes both wholesale and entity exemptions, the Department is considering whether these two groups should have separate forms. Please note that the Multistate Tax Commission’s Uniform Sales & Use Tax Resale Certificate is also an option for documenting wholesale purchases. - DR 5002, Standard Colorado Affidavit of Exempt Sale. This is the current form that we are proposing to revise. - DR 0563, Sales Tax Exemption Certificate Multi-Jurisdiction. This form is proposed to be eliminated. - DR 1367, Affidavit of Sales Paid by Government Credit Card. This form is proposed to be eliminated. - DR 1191, Sales Tax Exemption on Purchases of Machinery and Machine Tools. This form is proposed to be eliminated. - DR 1192, Colorado Machinery and Machine Tools State Sales Tax Exemption Declaration. This form is proposed to be eliminated. |
MAY 12, 2023 Request for Input
May 12, 2023 Request for Input
Rule 39-22-104(4)(i). Qualified State Tuition Program & ABLE Program Contributions Subtraction. The purpose of this new rule is to clarify requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program.
Rule 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs. The purpose of this new rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account.
May 12, 2023 Request for Input
Rule 39-22-104(4)(i). Qualified State Tuition Program & ABLE Program Contributions Subtraction. The purpose of this new rule is to clarify requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program.
Rule 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs. The purpose of this new rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account.
APR 6, 2023 Agenda of Proposed Rules:
April 6, 2023 Agenda of Proposed Rules:
| Rule 39-22-104(4)(n.5). Wildfire Mitigation Measures Subtraction. The purpose of this amendment is to make clarifying revisions and include an example of a noneligible expense relating to inspections and certification fees. |
| Rule 39-22-543. Wildfire Mitigation Measures Credit. The purpose of this new rule is to provide clarification regarding the wildfire mitigation measures credit enacted by House Bill 22-1007. The rule also provides examples of out-of-pocket expenses, eligible and ineligible costs, landowner criteria, and qualifying ownership interests in real property. |
| Rule 39-22-604. Colorado Income Tax Withholding. The purpose of this amendment is to provide guidance regarding several matters, including the current method for calculating withholding; exemption certificates, including the new optional Colorado exemption certificate; employees who do not provide a withholding certificate; the applicability of penalty and interest to late payments; and exempt wages for which reporting is not required. |
| Rule 39-22-538. Rural Primary Health Care Preceptor Credit. The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 22-1005. |
| Rule 39-29-106. Coal. The purpose of this amendment is to conform the rule to changes made by House Bill 21-1312, and repeal a part of the rule regarding related parties because controlled groups and their component members are addressed in section 39-29-114, C.R.S. |
| Rule 39-22-2003. State Sales Tax Refund. The purpose of this amendment is to publish the amount of any state sales tax refund when there are sufficient excess state revenues under the Taxpayer’s Bill of Rights (TABOR). |
| Rule 39-21-102. Limitation Period for Recovery of Erroneous or Excessive Refund. The purpose of this amendment is to repeal this rule because it is duplicative of section 13-80-101, C.R.S. |
| Rule 39-22-104(5). Gross Receipts Tax. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-104(5), C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-301(2). Gross Receipts Tax. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-301(2), C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(1). The “Old” Colorado Investment Tax Credit. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(2). Property Used in Colorado. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(12). Duplicate Credits Not Allowed. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.6. The New Colorado Investment Tax Credit. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.6, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-514. Historic Property Preservation Credit. The purpose of this amendment is to repeal the rule because the credit is no longer available for any person for income tax years commencing on or after January 1, 2020. |
| Rule 39-22-516(2.7). Alternative Fuel Refueling Facility Credit. The purpose of this amendment is to repeal the rule because the credit is not authorized for tax years commencing after January 1, 2011. |
| Rule 39-22-517. Tax Credit for Child Care Investment. The purpose of this amendment is to repeal the rule because it is duplicative of the statute. |
| Rule 39-22-517(3)(a). Child Care Center. The purpose of this amendment is to repeal the rule because it is duplicative of statute. |
| Rule 39-22-517(3)(b). Family Child Care Home. The purpose of this amendment is to repeal the rule because it is duplicative of statute. |
| Rule 39-22-517(3)(d). Child Care Center Investment Credit. The purpose of this amendment is to more closely conform the rule to the statutory language and to repeal parts of the rule that are duplicative of section 39-22-517, C.R.S. |
| Rule 39-26-110. Retailer with Multiple Locations. The purpose of this amendment is to repeal this rule because section 39-26-110, C.R.S., was repealed in House Bill 21-1155. |
| Rule 39-26-703-1. The purpose of this amendment is to repeal this rule because the provisions of the statute for which this rule is clarifying have not been available to any person since on or before July 1, 1979. |
| Rule 39-26-703-2. The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-703, C.R.S. |
| Rule 39-26-720. Bingo Equipment. The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-720, C.R.S., and the provisions of Part 6 of Article 21 of Title 24, C.R.S. |
| Rule 39-26-721. Factory-Built Housing. The purpose of this amendment is to repeal this rule because the term “factory-built housing” is no longer used in section 39-26-721, C.R.S., pursuant to amendments made in House Bill 19-1011. As a result, clarification of the term is no longer necessary. |
| 1 CCR 201-9. Passenger and Ton Mile Tax. The purpose of these amendments is to repeal rules that are obsolete and pertain to statutes that are not administered by the Taxation Division. In addition, the amendments update the remaining rule in order to renumber the rule to match the current corresponding statute, and rewrite the rule in order to make grammatical, stylistic, and organizational changes to improve its clarity and readability. |
April 6, 2023 Agenda of Proposed Rules:
| Rule 39-22-104(4)(n.5). Wildfire Mitigation Measures Subtraction. The purpose of this amendment is to make clarifying revisions and include an example of a noneligible expense relating to inspections and certification fees. |
| Rule 39-22-543. Wildfire Mitigation Measures Credit. The purpose of this new rule is to provide clarification regarding the wildfire mitigation measures credit enacted by House Bill 22-1007. The rule also provides examples of out-of-pocket expenses, eligible and ineligible costs, landowner criteria, and qualifying ownership interests in real property. |
| Rule 39-22-604. Colorado Income Tax Withholding. The purpose of this amendment is to provide guidance regarding several matters, including the current method for calculating withholding; exemption certificates, including the new optional Colorado exemption certificate; employees who do not provide a withholding certificate; the applicability of penalty and interest to late payments; and exempt wages for which reporting is not required. |
| Rule 39-22-538. Rural Primary Health Care Preceptor Credit. The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 22-1005. |
| Rule 39-29-106. Coal. The purpose of this amendment is to conform the rule to changes made by House Bill 21-1312, and repeal a part of the rule regarding related parties because controlled groups and their component members are addressed in section 39-29-114, C.R.S. |
| Rule 39-22-2003. State Sales Tax Refund. The purpose of this amendment is to publish the amount of any state sales tax refund when there are sufficient excess state revenues under the Taxpayer’s Bill of Rights (TABOR). |
| Rule 39-21-102. Limitation Period for Recovery of Erroneous or Excessive Refund. The purpose of this amendment is to repeal this rule because it is duplicative of section 13-80-101, C.R.S. |
| Rule 39-22-104(5). Gross Receipts Tax. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-104(5), C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-301(2). Gross Receipts Tax. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-301(2), C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(1). The “Old” Colorado Investment Tax Credit. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(2). Property Used in Colorado. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(12). Duplicate Credits Not Allowed. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.6. The New Colorado Investment Tax Credit. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.6, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-514. Historic Property Preservation Credit. The purpose of this amendment is to repeal the rule because the credit is no longer available for any person for income tax years commencing on or after January 1, 2020. |
| Rule 39-22-516(2.7). Alternative Fuel Refueling Facility Credit. The purpose of this amendment is to repeal the rule because the credit is not authorized for tax years commencing after January 1, 2011. |
| Rule 39-22-517. Tax Credit for Child Care Investment. The purpose of this amendment is to repeal the rule because it is duplicative of the statute. |
| Rule 39-22-517(3)(a). Child Care Center. The purpose of this amendment is to repeal the rule because it is duplicative of statute. |
| Rule 39-22-517(3)(b). Family Child Care Home. The purpose of this amendment is to repeal the rule because it is duplicative of statute. |
| Rule 39-22-517(3)(d). Child Care Center Investment Credit. The purpose of this amendment is to more closely conform the rule to the statutory language and to repeal parts of the rule that are duplicative of section 39-22-517, C.R.S. |
| Rule 39-26-110. Retailer with Multiple Locations. The purpose of this amendment is to repeal this rule because section 39-26-110, C.R.S., was repealed in House Bill 21-1155. |
| Rule 39-26-703-1. The purpose of this amendment is to repeal this rule because the provisions of the statute for which this rule is clarifying have not been available to any person since on or before July 1, 1979. |
| Rule 39-26-703-2. The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-703, C.R.S. |
| Rule 39-26-720. Bingo Equipment. The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-720, C.R.S., and the provisions of Part 6 of Article 21 of Title 24, C.R.S. |
| Rule 39-26-721. Factory-Built Housing. The purpose of this amendment is to repeal this rule because the term “factory-built housing” is no longer used in section 39-26-721, C.R.S., pursuant to amendments made in House Bill 19-1011. As a result, clarification of the term is no longer necessary. |
| 1 CCR 201-9. Passenger and Ton Mile Tax. The purpose of these amendments is to repeal rules that are obsolete and pertain to statutes that are not administered by the Taxation Division. In addition, the amendments update the remaining rule in order to renumber the rule to match the current corresponding statute, and rewrite the rule in order to make grammatical, stylistic, and organizational changes to improve its clarity and readability. |
July 18, 2023 Agenda of Proposed Rules:
| Rule 39-22-104(4)(i). Qualified State Tuition Program & ABLE Program Contributions Subtraction.The purpose of this new rule is to explain requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program. |
| Rule 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs. The purpose of this new rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account. |
| Rule 39-22-104(3)(r). Qualified Business Income Deduction Addback. The purpose of this new rule is to clarify the requirement to add back, in the calculation of Colorado taxable income, the amount that an electing pass-through entity owner is allowed to deduct under section 199A of the internal revenue code. |
| Rule 39-22-108. Credit for Taxes Paid to Another State. The purpose of the amendments to this rule is to reorganize and revise the existing rule to improve clarity and to provide additional guidance regarding: - Credits allowed to a partner or shareholder for taxes paid to another state by a partnership or S corporation; - The various elements involved in the calculation of the credit limitations, including gross Colorado tax, modified adjusted federal gross income, and income derived from sources in another state; and - Redeterminations to correct the amount of the credit claimed. |
| Rule 39-22-103(5.3). Internal Revenue Code Definition – Prospective. The purpose of this amendment is to repeal the rule because in Anschutz v. Department of Revenue, 2022 COA 132, 524 P.3d 1203 (Colo. App. 2022), the court determined that the rule was incorrect and that retroactive changes in federal law can affect a taxpayer’s Colorado taxable income. In light of this ruling, the Department is repealing the rule. |
July 18, 2023 Agenda of Proposed Rules:
| Rule 39-22-104(4)(i). Qualified State Tuition Program & ABLE Program Contributions Subtraction.The purpose of this new rule is to explain requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program. |
| Rule 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs. The purpose of this new rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account. |
| Rule 39-22-104(3)(r). Qualified Business Income Deduction Addback. The purpose of this new rule is to clarify the requirement to add back, in the calculation of Colorado taxable income, the amount that an electing pass-through entity owner is allowed to deduct under section 199A of the internal revenue code. |
| Rule 39-22-108. Credit for Taxes Paid to Another State. The purpose of the amendments to this rule is to reorganize and revise the existing rule to improve clarity and to provide additional guidance regarding: - Credits allowed to a partner or shareholder for taxes paid to another state by a partnership or S corporation; - The various elements involved in the calculation of the credit limitations, including gross Colorado tax, modified adjusted federal gross income, and income derived from sources in another state; and - Redeterminations to correct the amount of the credit claimed. |
| Rule 39-22-103(5.3). Internal Revenue Code Definition – Prospective. The purpose of this amendment is to repeal the rule because in Anschutz v. Department of Revenue, 2022 COA 132, 524 P.3d 1203 (Colo. App. 2022), the court determined that the rule was incorrect and that retroactive changes in federal law can affect a taxpayer’s Colorado taxable income. In light of this ruling, the Department is repealing the rule. |
June 13, 2023 Workgroup Meeting
| DR 0715, Application for Exempt Entity Certificate. The purpose of this revised form is to consolidate the information from form DR 0716, and to make grammatical, stylistic and organizational changes to improve its clarity and readability. - DR 0715, Application for Sales Tax Exemption for Colorado Organizations. This is the current form that we are proposing to revise. - DR 0716, Statement of Nonprofit Church, Synagogue, or Organization. This form is proposed to be eliminated. |
DR 1464, Declaration of Exempt Energy Use. The purpose of this new form is to consolidate the information from the forms DR 1260 and DR 1266, and to make grammatical, stylistic and organizational changes to improve its clarity and readability. - DR 1260, Sales Tax Exempt Certificate Electricity & Gas for Domestic Consumption. This form is proposed to be eliminated. - DR 1666, Sales Tax Exempt Certificate Electricity & Gas for Industrial Use. This form is proposed to be eliminated. |
DR 5002, Declaration of Wholesale or Entity Sales Tax Exemption. The purpose of this revised form is to consolidate the information from the following forms and to make grammatical, stylistic, and organizational changes to improve its clarity and readability. While this draft form includes both wholesale and entity exemptions, the Department is considering whether these two groups should have separate forms. Please note that the Multistate Tax Commission’s Uniform Sales & Use Tax Resale Certificate is also an option for documenting wholesale purchases. - DR 5002, Standard Colorado Affidavit of Exempt Sale. This is the current form that we are proposing to revise. - DR 0563, Sales Tax Exemption Certificate Multi-Jurisdiction. This form is proposed to be eliminated. - DR 1367, Affidavit of Sales Paid by Government Credit Card. This form is proposed to be eliminated. - DR 1191, Sales Tax Exemption on Purchases of Machinery and Machine Tools. This form is proposed to be eliminated. - DR 1192, Colorado Machinery and Machine Tools State Sales Tax Exemption Declaration. This form is proposed to be eliminated. |
June 13, 2023 Workgroup Meeting
| DR 0715, Application for Exempt Entity Certificate. The purpose of this revised form is to consolidate the information from form DR 0716, and to make grammatical, stylistic and organizational changes to improve its clarity and readability. - DR 0715, Application for Sales Tax Exemption for Colorado Organizations. This is the current form that we are proposing to revise. - DR 0716, Statement of Nonprofit Church, Synagogue, or Organization. This form is proposed to be eliminated. |
DR 1464, Declaration of Exempt Energy Use. The purpose of this new form is to consolidate the information from the forms DR 1260 and DR 1266, and to make grammatical, stylistic and organizational changes to improve its clarity and readability. - DR 1260, Sales Tax Exempt Certificate Electricity & Gas for Domestic Consumption. This form is proposed to be eliminated. - DR 1666, Sales Tax Exempt Certificate Electricity & Gas for Industrial Use. This form is proposed to be eliminated. |
DR 5002, Declaration of Wholesale or Entity Sales Tax Exemption. The purpose of this revised form is to consolidate the information from the following forms and to make grammatical, stylistic, and organizational changes to improve its clarity and readability. While this draft form includes both wholesale and entity exemptions, the Department is considering whether these two groups should have separate forms. Please note that the Multistate Tax Commission’s Uniform Sales & Use Tax Resale Certificate is also an option for documenting wholesale purchases. - DR 5002, Standard Colorado Affidavit of Exempt Sale. This is the current form that we are proposing to revise. - DR 0563, Sales Tax Exemption Certificate Multi-Jurisdiction. This form is proposed to be eliminated. - DR 1367, Affidavit of Sales Paid by Government Credit Card. This form is proposed to be eliminated. - DR 1191, Sales Tax Exemption on Purchases of Machinery and Machine Tools. This form is proposed to be eliminated. - DR 1192, Colorado Machinery and Machine Tools State Sales Tax Exemption Declaration. This form is proposed to be eliminated. |
May 12, 2023 Request for Input
Rule 39-22-104(4)(i). Qualified State Tuition Program & ABLE Program Contributions Subtraction. The purpose of this new rule is to clarify requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program.
Rule 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs. The purpose of this new rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account.
May 12, 2023 Request for Input
Rule 39-22-104(4)(i). Qualified State Tuition Program & ABLE Program Contributions Subtraction. The purpose of this new rule is to clarify requirements and limitations relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program or a qualified ABLE program.
Rule 39-22-539. Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs. The purpose of this new rule is to detail requirements relating to the credit allowed to employers for contributions made to an employee’s 529 qualified state tuition program account.
April 6, 2023 Agenda of Proposed Rules:
| Rule 39-22-104(4)(n.5). Wildfire Mitigation Measures Subtraction. The purpose of this amendment is to make clarifying revisions and include an example of a noneligible expense relating to inspections and certification fees. |
| Rule 39-22-543. Wildfire Mitigation Measures Credit. The purpose of this new rule is to provide clarification regarding the wildfire mitigation measures credit enacted by House Bill 22-1007. The rule also provides examples of out-of-pocket expenses, eligible and ineligible costs, landowner criteria, and qualifying ownership interests in real property. |
| Rule 39-22-604. Colorado Income Tax Withholding. The purpose of this amendment is to provide guidance regarding several matters, including the current method for calculating withholding; exemption certificates, including the new optional Colorado exemption certificate; employees who do not provide a withholding certificate; the applicability of penalty and interest to late payments; and exempt wages for which reporting is not required. |
| Rule 39-22-538. Rural Primary Health Care Preceptor Credit. The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 22-1005. |
| Rule 39-29-106. Coal. The purpose of this amendment is to conform the rule to changes made by House Bill 21-1312, and repeal a part of the rule regarding related parties because controlled groups and their component members are addressed in section 39-29-114, C.R.S. |
| Rule 39-22-2003. State Sales Tax Refund. The purpose of this amendment is to publish the amount of any state sales tax refund when there are sufficient excess state revenues under the Taxpayer’s Bill of Rights (TABOR). |
| Rule 39-21-102. Limitation Period for Recovery of Erroneous or Excessive Refund. The purpose of this amendment is to repeal this rule because it is duplicative of section 13-80-101, C.R.S. |
| Rule 39-22-104(5). Gross Receipts Tax. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-104(5), C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-301(2). Gross Receipts Tax. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-301(2), C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(1). The “Old” Colorado Investment Tax Credit. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(2). Property Used in Colorado. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(12). Duplicate Credits Not Allowed. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.6. The New Colorado Investment Tax Credit. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.6, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-514. Historic Property Preservation Credit. The purpose of this amendment is to repeal the rule because the credit is no longer available for any person for income tax years commencing on or after January 1, 2020. |
| Rule 39-22-516(2.7). Alternative Fuel Refueling Facility Credit. The purpose of this amendment is to repeal the rule because the credit is not authorized for tax years commencing after January 1, 2011. |
| Rule 39-22-517. Tax Credit for Child Care Investment. The purpose of this amendment is to repeal the rule because it is duplicative of the statute. |
| Rule 39-22-517(3)(a). Child Care Center. The purpose of this amendment is to repeal the rule because it is duplicative of statute. |
| Rule 39-22-517(3)(b). Family Child Care Home. The purpose of this amendment is to repeal the rule because it is duplicative of statute. |
| Rule 39-22-517(3)(d). Child Care Center Investment Credit. The purpose of this amendment is to more closely conform the rule to the statutory language and to repeal parts of the rule that are duplicative of section 39-22-517, C.R.S. |
| Rule 39-26-110. Retailer with Multiple Locations. The purpose of this amendment is to repeal this rule because section 39-26-110, C.R.S., was repealed in House Bill 21-1155. |
| Rule 39-26-703-1. The purpose of this amendment is to repeal this rule because the provisions of the statute for which this rule is clarifying have not been available to any person since on or before July 1, 1979. |
| Rule 39-26-703-2. The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-703, C.R.S. |
| Rule 39-26-720. Bingo Equipment. The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-720, C.R.S., and the provisions of Part 6 of Article 21 of Title 24, C.R.S. |
| Rule 39-26-721. Factory-Built Housing. The purpose of this amendment is to repeal this rule because the term “factory-built housing” is no longer used in section 39-26-721, C.R.S., pursuant to amendments made in House Bill 19-1011. As a result, clarification of the term is no longer necessary. |
| 1 CCR 201-9. Passenger and Ton Mile Tax. The purpose of these amendments is to repeal rules that are obsolete and pertain to statutes that are not administered by the Taxation Division. In addition, the amendments update the remaining rule in order to renumber the rule to match the current corresponding statute, and rewrite the rule in order to make grammatical, stylistic, and organizational changes to improve its clarity and readability. |
April 6, 2023 Agenda of Proposed Rules:
| Rule 39-22-104(4)(n.5). Wildfire Mitigation Measures Subtraction. The purpose of this amendment is to make clarifying revisions and include an example of a noneligible expense relating to inspections and certification fees. |
| Rule 39-22-543. Wildfire Mitigation Measures Credit. The purpose of this new rule is to provide clarification regarding the wildfire mitigation measures credit enacted by House Bill 22-1007. The rule also provides examples of out-of-pocket expenses, eligible and ineligible costs, landowner criteria, and qualifying ownership interests in real property. |
| Rule 39-22-604. Colorado Income Tax Withholding. The purpose of this amendment is to provide guidance regarding several matters, including the current method for calculating withholding; exemption certificates, including the new optional Colorado exemption certificate; employees who do not provide a withholding certificate; the applicability of penalty and interest to late payments; and exempt wages for which reporting is not required. |
| Rule 39-22-538. Rural Primary Health Care Preceptor Credit. The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 22-1005. |
| Rule 39-29-106. Coal. The purpose of this amendment is to conform the rule to changes made by House Bill 21-1312, and repeal a part of the rule regarding related parties because controlled groups and their component members are addressed in section 39-29-114, C.R.S. |
| Rule 39-22-2003. State Sales Tax Refund. The purpose of this amendment is to publish the amount of any state sales tax refund when there are sufficient excess state revenues under the Taxpayer’s Bill of Rights (TABOR). |
| Rule 39-21-102. Limitation Period for Recovery of Erroneous or Excessive Refund. The purpose of this amendment is to repeal this rule because it is duplicative of section 13-80-101, C.R.S. |
| Rule 39-22-104(5). Gross Receipts Tax. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-104(5), C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-301(2). Gross Receipts Tax. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-301(2), C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(1). The “Old” Colorado Investment Tax Credit. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(2). Property Used in Colorado. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.5(12). Duplicate Credits Not Allowed. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-507.6. The New Colorado Investment Tax Credit. The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.6, C.R.S., for tax years commencing on or after January 1, 2023. |
| Rule 39-22-514. Historic Property Preservation Credit. The purpose of this amendment is to repeal the rule because the credit is no longer available for any person for income tax years commencing on or after January 1, 2020. |
| Rule 39-22-516(2.7). Alternative Fuel Refueling Facility Credit. The purpose of this amendment is to repeal the rule because the credit is not authorized for tax years commencing after January 1, 2011. |
| Rule 39-22-517. Tax Credit for Child Care Investment. The purpose of this amendment is to repeal the rule because it is duplicative of the statute. |
| Rule 39-22-517(3)(a). Child Care Center. The purpose of this amendment is to repeal the rule because it is duplicative of statute. |
| Rule 39-22-517(3)(b). Family Child Care Home. The purpose of this amendment is to repeal the rule because it is duplicative of statute. |
| Rule 39-22-517(3)(d). Child Care Center Investment Credit. The purpose of this amendment is to more closely conform the rule to the statutory language and to repeal parts of the rule that are duplicative of section 39-22-517, C.R.S. |
| Rule 39-26-110. Retailer with Multiple Locations. The purpose of this amendment is to repeal this rule because section 39-26-110, C.R.S., was repealed in House Bill 21-1155. |
| Rule 39-26-703-1. The purpose of this amendment is to repeal this rule because the provisions of the statute for which this rule is clarifying have not been available to any person since on or before July 1, 1979. |
| Rule 39-26-703-2. The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-703, C.R.S. |
| Rule 39-26-720. Bingo Equipment. The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-720, C.R.S., and the provisions of Part 6 of Article 21 of Title 24, C.R.S. |
| Rule 39-26-721. Factory-Built Housing. The purpose of this amendment is to repeal this rule because the term “factory-built housing” is no longer used in section 39-26-721, C.R.S., pursuant to amendments made in House Bill 19-1011. As a result, clarification of the term is no longer necessary. |
| 1 CCR 201-9. Passenger and Ton Mile Tax. The purpose of these amendments is to repeal rules that are obsolete and pertain to statutes that are not administered by the Taxation Division. In addition, the amendments update the remaining rule in order to renumber the rule to match the current corresponding statute, and rewrite the rule in order to make grammatical, stylistic, and organizational changes to improve its clarity and readability. |