The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


Adoption Announcement - Rules to Conform to Legislation

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On March 17, 2021 the Colorado Department of Revenue, Division of Taxation, adopted ten rules to conform to legislation. The adoption was based on the public rulemaking hearing held on January 25, 2021. The rules will take effect 20 days after publication in the Colorado Register.

Prior to the public rulemaking hearing, the Department solicited public comment on the rules from August 12, 2020 through September 25, 2020.

Copies of the adopted rules, date of publication in the Colorado Register, and effective date may be found on the Secretary of State’s website at the links below.

Rule 39-22-104(3)(g). Gross Conservation Easement Addition. 

Rule 39-22-304(2)(f). Gross Conservation Easement Addition. 

Rule 39-22-522. Conservation Easement Credit

Rule 39-22-538. Rural Primary Health Care Preceptor Credit. 

Rule 39-26-704–4. Sales Tax Exemptions for Hotel Residents. 

Rule 39-26-717. Medical Material, Equipment, and Drugs. 

Special Rule 2. Agricultural Products and Equipment. 

Rule 39-28-104. Wholesaler’s Service Fee. 

Rule 39-28.5-106. Distributor’s Service Fee. 

Rule 39-28.8-101. Retail Marijuana Definitions.