The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new and revised rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.
- 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.
We do not plan to convene a workgroup meeting for this rule prior to formal rulemaking unless comments indicate one is necessary. In lieu of a workgroup, we would greatly appreciate written feedback on the draft rule. Please submit comments on the draft rule by emailing your comments to dor_taxrules@state.co.us. Written comments will be accepted through February 21, 2024.
After evaluating the comments we receive, the Department will determine whether the draft rules should move forward and, if so, whether further revisions to the rule are necessary. If the Department moves forward with the proposed rules, additional comments will be accepted following a notice of proposed rulemaking. Thank you in advance for your input.
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.