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Request for Stakeholder Input – Miscellaneous Tax Rules

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The Colorado Department of Revenue, Division of Taxation, is seeking input from stakeholders regarding drafts of the following rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.

  • Rule 39-29-106. Coal. - The purpose of this amendment is to conform the rule to changes made by HB 21-1312, and repeal a part of the rule regarding related parties because controlled groups and their component members are already addressed in section 39-29-114, C.R.S.
  • Rule 39-22-2003. State Sales Tax Refund. - The purpose of this amendment is to publish the amount of any state sales tax refund when there are sufficient excess state revenues under the Taxpayer’s Bill of Rights (TABOR).
  • Rule 39-21-102. Limitation Period for Recovery of Erroneous or Excessive Refund. - The purpose of this amendment is to repeal this rule because it is duplicative of section 13-80-101, C.R.S.
  • Rule 39-22-104(5). Gross Receipts Tax. - The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-104(5), C.R.S., for tax years commencing on or after January 1, 2023.
  • Rule 39-22-301(2). Gross Receipts Tax. - The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in section 39-22-301(2), C.R.S., for tax years commencing on or after January 1, 2023.
  • Rule 39-22-507.5(1). The “Old” Colorado Investment Tax Credit. - The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023.
  • Rule 39-22-507.5(2). Property Used in Colorado. - The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023.
  • Rule 39-22-507.5(12). Duplicate Credits Not Allowed. - The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.5, C.R.S., for tax years commencing on or after January 1, 2023.
  • Rule 39-22-507.6. The New Colorado Investment Tax Credit. - The purpose of this amendment is to repeal the rule because House Bill 22-1025 no longer authorizes the use of the credit provided in section 39-22-507.6, C.R.S., for tax years commencing on or after January 1, 2023.
  • Rule 39-22-514. Historic Property Preservation Credit. - The purpose of this amendment is to repeal the rule because the credit is no longer available for any person for income tax years commencing on or after January 1, 2020.
  • Rule 39-22-516(2.7). Alternative Fuel Refueling Facility Credit. - The purpose of this amendment is to repeal the rule because the credit is not authorized for tax years commencing after January 1, 2011.
  • Rule 39-22-517. Tax Credit for Child Care Investment. - The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
  • Rule 39-22-517(3)(a). Child Care Center. - The purpose of this amendment is to repeal the rule because it is duplicative of statute.
  • Rule 39-22-517(3)(b). Family Child Care Home. - The purpose of this amendment is to repeal the rule because it is duplicative of statute.
  • Rule 39-22-517(3)(d). Child Care Center Investment Credit. - The purpose of this amendment is to more closely conform the rule to the statutory language and to repeal parts of the rule that are duplicative of section 39-22-517, C.R.S.
  • Rule 39-26-110Retailer with Multiple Locations. - The purpose of this amendment is to repeal this rule because section 39-26-110, C.R.S., was repealed in House Bill 21-1155.
  • Rule 39-26-703-1- The purpose of this amendment is to repeal this rule because the provisions of the statute for which this rule is clarifying have not been available to any person since on or before July 1, 1979.
  • Rule 39-26-703-2. - The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-703, C.R.S.
  • Rule 39-26-720Bingo Equipment. - The purpose of this amendment is to repeal this rule because it is duplicative of section 39-26-720, C.R.S., and the provisions of Part 6 of Article 21 of Title 24, C.R.S.
  • Rule 39-26-721Factory-Built Housing - The purpose of this amendment is to repeal this rule because the term “factory-built housing” is no longer used in section 39-26-721, C.R.S., pursuant to amendments made in House Bill 19-1011. As a result, clarification of the term is no longer necessary.
  • 1 CCR 201-9. Passenger and Ton Mile Tax. - The purpose of these amendments is to repeal rules that are obsolete and pertain to statutes that are not administered by the Taxation Division. In addition, the amendments update the remaining rule in order to renumber the rule to match the current corresponding statute, and rewrite the rule in order to make grammatical, stylistic, and organizational changes to improve its clarity and readability.

We do not plan to convene a stakeholder workgroup for these rules prior to formal rulemaking unless comments indicate one is necessary. In lieu of a workgroup, we would greatly appreciate written feedback on the draft rules. Please submit comments on the draft rules by emailing your comments to dor_taxrules@state.co.usWritten comments will be accepted through January 11, 2023.

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 rules 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 (Announcement, Stakeholder Meeting, or Hearing)" option.