Notice of Proposed Rulemaking - Return Filing and Payment Rules
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following return filing and payment rules listed below at
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Request for Public Input - Foreign Source Income Exclusion
The Colorado Department of Revenue, Division of Taxation, convened a stakeholder workgroup on May 18, 2022, to discuss drafts of income tax rules regarding the foreign source income exclusion and the corporate subtraction for section 78 dividends.
Request for Public Input – Colorado Net Operating Losses
The Colorado Department of Revenue, Division of Taxation, convened a workgroup meeting on December 7, 2021, to discuss drafts of income tax rules regarding Colorado net operating losses.
After that discussion, the Division has made additional revisions to the draft rule regarding net operating losses for corporations and is seeking input from stakeholders regarding the revised draft. The revisions include the following:
Notice of Proposed Rulemaking - Retail Delivery Fees
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following rules listed below at 10:00 AM on November 3, 2022. This hearing will be conducted entirely by telephone and video conference, and will be recorded. The Department has created a Virtual Rulemaking Hearing Guide that provides additional guidance for participants.
Emergency Rule Adoption – Prearranged Ride Fees
On June 29, 2022, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to comply with a state or federal law and the need to set forth the manner in which the prearranged ride fees established in Senate Bill 21-260, which take effect on July 1, 2022, are collected, administered, and enforced.
Notice of Proposed Rulemaking – Sales Tax on Rooms & Accommodations
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following sales tax rule at 10:00 A.M. on Thursday, June 2, 2022. This hearing will be conducted entirely by telephone and video conference, and will be recorded. The Department has created a Virtual Rulemaking Hearing Guide that provides additional guidance for participants.