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Combined Reporting & Holding Companies Rules Adopted

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The Colorado Department of Revenue, Division of Taxation, has adopted Combined Reporting & Holding Companies Rules based on the hearing held on Tuesday, December 1, 2020.

Additionally, the Department solicited public comment on the rules on Wednesday, June 17, 2020.

Copies of the adopted rules may be found on the Secretary of State’swebsite at the links below.  The rules will take effect 20 days after publication in the Colorado Register.  The date of publication, and the effective date, is also available on the Secretary of State’s website.


Rule 39-22-303-1. Tax Periods Subject to SB19-233.

Rule 39-22-303(11)(f). Domestic C Corporations with De Minimis or No Property and Payroll.

Rule 39-22-303(12)(c). Corporations Without Property and Payroll Factors.