The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the procedure and administration rules listed below at 10:00 A.M. on Wednesday, November 4, 2020. This hearing will be conducted entirely by telephone and video conference, and will be recorded. The Department has created a Virtual Rulemaking Hearing Guide that provides additional guidance for participants.
Parties wishing to attend or participate by video conference may obtain a link for connecting by sending an email to firstname.lastname@example.org. Because of additional participation features provided by the video conference, we encourage participants to participate through the video conference. Participants are welcome to use a webcam to appear by video, but may also leave their video camera off.
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 881-6942-1093
- Rule 39-21-103-1. Request for Hearing. - The purpose of the amendment to this rule is to eliminate parts of the existing rule that are redundant with the statute and add clarifying language regarding the remaining provisions.
- Rule 39-21-103-2. Assessments. - The purpose of this new rule is to define the term “assessment” as it is used in article 21 of title 39 and to clarify procedures and requirements related thereto.
- Rule 39-21-104. Rejection of Claims. - The purpose of this amendment is to repeal this rule because it is duplicative of the statute.
- Rule 39-21-105. Notice of Appeals. - The purpose of this amendment is to repeal this rule because it is duplicative of the statute.
- Rule 39-21-105.5. Notices – First Class Mail. - The purpose of this amendment is to remove language duplicative of statute, clarify statutory requirements related to the issuance of notices, and advise taxpayers of their duty to notify the Department of changes to their mailing addresses.
- Rule 39-21-107. Limitations on Assessments. - The purpose of this amendment is to repeal this rule because it is duplicative of the statute.
- Rule 39-21-108. Claiming a Refund. - The purpose of this amendment is to repeal language that is duplicative of the statute and set forth the procedures for claiming a refund.
- Rule 39-21-109. Interest on Amount Due. - The purpose of this amendment is to repeal this rule because it is duplicative of the statute.
- Rule 39-21-109(1.5). Interest Discount. – The purpose of this new rule is clarify that a check returned to the Department of Revenue without payment does not constitute a payment sufficient to qualify for the 3% interest discount authorized by section 39-21-109(1.5), C.R.S.
- Rule 39-21-113. Reports and Returns. - The purpose of this amendment is to repeal this rule because it is duplicative of the statute.
- Rule 39-21-116.5. Penalties for Officers and Members. - The purpose of this new rule is to clarify the liability for the penalty imposed by section 39-21-116.5, C.R.S., and establish requirements for the administration thereof.
The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to email@example.com in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 P.M. on November 4, 2020.
You can find the proposed rules and statements of basis and purpose at the links above. The proposed rules will be published in the Colorado Register on October 10, 2020.
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.