Adopted – Income Tax Rules
On February 22, 2024, the Colorado Department of Revenue, Division of Taxation, adopted two income tax rules.
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Notice of Proposed Rulemaking – Electronic Notices or Other Communications
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 Guidethat provides more information for participants.
Request for Public Input – Electronic Notices or Other Communications
The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new and revised rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.
Workgroup Meeting – Colorado Child Care Contribution Credit – Equity and Visibility
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting on February 22, 2024, at 10 a.m. to study the Colorado Child Care Contribution Credit (credit) pursuant to House Bill 23-1091. The Department is required to develop recommendations regarding:
Adopted – House Bill 22-1118 – Buyer’s Claims for Refund of Sales or Use Tax Paid Rule
On January 2, 2024, the Colorado Department of Revenue, Division of Taxation, adopted the Buyer’s Claims for Refund of Sales or Use Tax Paid rule. The adoption was based on the public rulemaking hearing held on November 2, 2023.
Workgroup Meeting – Colorado Child Care Contribution Credit – Background and Administration
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting on January 23, 2024, at 10 a.m. to study the Colorado Child Care Contribution Credit (credit) pursuant to House Bill 23-1091. The Department is required to develop recommendations regarding:
Notice of Proposed Rulemaking – Innovative Motor Vehicle and Innovative Truck Credits
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the income tax rule listed below on 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
Emergency Rule Adoption – Notice of Proposed Rulemaking – TABOR Refund
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.
Adopted – Income Tax Rules
On November 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted five income tax rules. The adoption was based on the public rulemaking hearing held on July 18, 2023.
Adopted – Wildfire Rebuild Exemption; Rooms and Accommodations Rules
On November 1, 2023, the Colorado Department of Revenue, Division of Taxation, adopted two sales tax rules. The adoption was based on the public rulemaking hearing held on August 31, 2023.
Copies of the adopted rules, dates of publication in the Colorado Register, and effective dates may be found on the Secretary of State’s website at the links below.