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Adopted – Income Tax Rules

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On February 22, 2024, the Colorado Department of Revenue, Division of Taxation, adopted two income tax rules. The adoption was based on notices of proposed rulemaking issued December 8, 2023, and December 13, 2023, and the public rulemaking hearing held on January 18, 2024.

Prior to the public rulemaking hearing, the Department solicited public comment on the innovative motor vehicle and innovative truck rule from October 30, 2023, through November 30, 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.

  • Rule 39-22-516 – Innovative Motor Vehicle and Innovative Truck Credits.
  • Rule 39-22-2005 – Refund of Remaining Excess Revenues from State Fiscal Year 2022-2023 Only.