On July 14, 2023, the Colorado Department of Revenue, Division of Taxation, adopted 31 tax rules. The adoption was based on the public rulemaking hearing held on April 6, 2023.
Prior to the public rulemaking hearing, the Department solicited public comment on the rules.
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 link[s] below.
Adopted Rules:
- Rule 39-22-104(4)(n.5). Wildfire Mitigation Measures Subtraction.
- Rule 39-22-543. Wildfire Mitigation Measures Credit.
- Rule 39-22-604. Colorado Income Tax Withholding.
- Rule 39-22-538. Rural Primary Health Care Preceptor Credit.
- Rule 39-29-106. Coal.
- Rule 39-22-2003. State Sales Tax Refund.
- Rule 39-21-102. Limitation Period for Recovery of Erroneous or Excessive Refund.
- Rule 39-22-104(5). Gross Receipts Tax.
- Rule 39-22-301(2). Gross Receipts Tax.
- Rule 39-22-507.5(1). The “Old” Colorado Investment Tax Credit.
- Rule 39-22-507.5(2). Property Used in Colorado.
- Rule 39-22-507.5(12). Duplicate Credits Not Allowed.
- Rule 39-22-507.6. The New Colorado Investment Tax Credit.
- Rule 39-22-514. Historic Property Preservation Credit.
- Rule 39-22-516(2.7). Alternative Fuel Refueling Facility Credit.
- Rule 39-22-517. Tax Credit for Child Care Investment.
- Rule 39-22-517(3)(a). Child Care Center.
- Rule 39-22-517(3)(b). Family Child Care Home.
- Rule 39-22-517(3)(d). Child Care Center Investment Credit.
- Rule 39-26-110. Retailer with Multiple Locations.
- Rule 39-26-703-1.
- Rule 39-26-703-2.
- Rule 39-26-720. Bingo Equipment.
- Rule 39-26-721. Factory-Built Housing.
- 1 CCR 201-9. Passenger and Ton Mile Tax.