Letter Rulings

The Colorado Department of Revenue is pleased to provide official guidance that is responsive to taxpayer inquiries whenever appropriate in the interest of sound tax administration. The Office of Tax Policy Analysis responds to taxpayer requests for general information letters and private letter rulings.  General information letters call attention to established interpretations or principles without applying them to a specific set of facts.  Private letter rulings are advance rulings issued to specific taxpayers regarding the Department’s application of tax statutes and rules to a proposed or completed transaction.  Private letter rulings are generally binding upon the Department, but may only be relied upon by the taxpayer to whom they are issued.

Requesting a General Information Letter or Private Letter Ruling