The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


Notice of Proposed Rulemaking – Electronic Notices or Other Communications

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The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the tax procedure and administration rules listed below at 10:00 a.m. on April 2, 2024.

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

Proposed Rules:

  • Rule 39-21-105.5–1. Notices Sent by Mail. The purpose of this amendment is to renumber the rule in order to differentiate it from a new rule that corresponds to the same statutory section, and to clarify the effect of a taxpayer’s election to receive electronic notices or other communications on the requirements for mailing notices and updating mailing addresses.
  • Rule 39-21-105.5–2. Electronic Notices or Other Communications. The purpose of this new rule is to establish procedures that allow a taxpayer to voluntarily elect to receive any notice or other communication by electronic means.

The Department encourages the public to participate through video conference because of the 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: 883 5258 8083

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 in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on April 2, 2024.

The proposed rules will be published in the Colorado Register on March 10, 2024.

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.