The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following return filing and payment rules listed below at 10:00 AM on December 1, 2022. 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: 836 7424 2623
- Rule 39-21-119. Date Return or Payment Deemed Filed or Made When Sent by Mail. The purpose of this amendment is to remove provisions regarding electronic filing and payment, which are being moved to a new rule, 1 CCR 201-1, Rule 39-21-119.5, and to make grammatical, stylistic, and organizational changes to improve the clarity and readability of the remaining provisions.
- Rule 39-21-119.5. Requirements for Electronic Filing and Electronic Payment. The purpose of this new rule is to clarify provisions of House Bill 19-1256 and to consolidate and explain other requirements for electronic returns and payments that are currently in 1 CCR 201-1, Rule 39-21-119 and Special Rule 1.
- Special Rule 1. Electronic Funds Transfer. The purpose of this amendment is to repeal Special Rule 1 because its provisions have been codified in either section 39-21-119.5, C.R.S., or are being promulgated in Rule 39-21-119.5.
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 December 1, 2022.
You can find the proposed rules and statements of basis and purpose at the links above. You may also find this information on the Division’s website.
The proposed rules will be published in the Colorado Register on November 10, 2022.
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.