Adopted – Income Tax Rules

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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.

Prior to the public rulemaking hearing, the Department solicited public comment on the rules from February 22, 2023, through May 12, 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.