All Colorado State offices will closed Wednesday, June 19, 2024 in observance of Juneteenth. To see a list of State closures, please visit https://tax.colorado.gov/holidays

 

Emergency Rule Adoption – Notice of Proposed Rulemaking – TABOR Refund

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On December 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to publish the amount of the state refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023.

The emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and can also be found on the Department's website. The emergency rule will be published in the Colorado Register on December 25, 2023.

Emergency Rule 39-22-2005 – Refund of Remaining Excess Revenues from State Fiscal Year 2022-2023 Only. The purpose of this rule is to publish the amount of the refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023. The calculation of the refund amount is detailed in this spreadsheet
 

The Department will hold a public rulemaking hearing regarding the permanent adoption of the above-referenced rule on Thursday, January 18, 2024, at 10:00 a.m.

This hearing will be conducted virtually. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants.

Proposed Rules:

Rule 39-22-2005. Refund of Remaining Excess Revenues from State Fiscal Year 2022-2023 Only. The purpose of this rule is to publish the amount of the refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023. The calculation of the refund amount is detailed in this spreadsheet
 

How to Participate

The Department encourages participants to participate through video conference because of additional participation features it provides. Participants are welcome to use a webcam to appear by video but can also leave their video camera off. If you would like to virtually attend the rulemaking hearing, please register to participate virtually.

Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 864 3692 6139

The Department will accept oral and written comments on this proposed rule. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 P.M. on January 18, 2024.

You can find the proposed rule and statement of basis and purpose at the link above. You may also find this information on the Division’s website.

The proposed rule will be published in the Colorado Register on December 25, 2023.

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 (written comments, workgroup meeting, or hearing)" option.