Letter Rulings

The Colorado Department of Revenue provides official guidance, when appropriate, in response to taxpayer questions 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 explain the Department’s application of tax statutes, tax rules, and general tax principles to a taxpayer's specific 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 

PLR Request Checklist