On May 2, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to comply with a state law by providing an extension of time for the seller of a heat pump system, heat pump water heater, or residential energy storage system to electronically file the credit assignment report.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and can be found on the Department's website. The emergency rule will be published in the Colorado Register on or before June 10, 2023.
- Emergency Rule 39-22-608–2. Extension of Time to File Credit Assignment Report for Income Tax Credits Allowed Under Sections 39-22-545 and 39-22-546, C.R.S. The purpose of this rule is to provide an extension of time for the seller of a heat pump system, heat pump water heater, or residential energy storage system to electronically file a credit assignment report.