On June 29, 2022, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to comply with a state or federal law and the need to set forth the manner in which the prearranged ride fees established in Senate Bill 21-260, which take effect on July 1, 2022, are collected, administered, and enforced.
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 August 10, 2022.
Emergency Rule 1 CCR 201-20, Rule 40-10.1-607.5
The Department welcomes any comments you may have on the emergency rules. Please submit any comments you may have on the emergency rule to dor_taxrules@state.co.us by July 13, 2022. The Department will undertake the rulemaking process to make the temporary emergency rule permanent shortly and will consider any submitted comments prior to proposing permanent rulemaking. The public will have an additional opportunity to submit comments when the Department undertakes the permanent rulemaking process.