Drafts for Stakeholder Input - Income Tax Special Apportionment Rules

Hide Featured Image

The Colorado Department of Revenue, Division of Taxation, is seeking input from stakeholders regarding a draft of the following new and amended rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.

The Department is also seeking input from stakeholders regarding the repeal of the following apportionment rules within 1 CCR 201-3 because the rules applied to tax years prior to January 1, 2009. You can click on the links below to review both the rules the Department is proposing to repeal and the rules within 1 CCR 201-3 that the Department expects to retain.

We do not plan to convene a stakeholder workgroup for these rules prior to formal rulemaking unless comments indicate one is necessary. In lieu of a workgroup, we would greatly appreciate written feedback on the draft rules. Please submit comments on the draft rules by emailing your comments to dor_taxrules@state.co.usWritten comments will be accepted through September 17, 2021.

After evaluating the comments we receive, the Department will determine whether the draft rules should move forward and, if so, whether further revisions to the rules are necessary.  If the Department moves forward with the proposed rules, additional comments will be accepted following a notice of proposed rulemaking.  Thank you in advance for your input.

We would appreciate your feedback to help us measure and improve the success of the rulemaking program.  If you participate in the rulemaking process, we invite you to complete a short survey.  Follow the link, and choose the "I participated in the Rulemaking Process (Announcement, Stakeholder Meeting, or Hearing)" option.