The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following income, sales, cigarette, tobacco products, and marijuana tax rules listed below on January 25, 2020 at 10:00 AM. 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: 825-0205-0241
- Rule 39-22-104(3)(g). Gross Conservation Easement Addition. – The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 19-1264 and to make minor stylistic changes.
- Rule 39-22-304(2)(f). Gross Conservation Easement Addition. – The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 19-1264 and to make minor stylistic changes.
- Rule 39-22-522. Conservation Easement Credit. – The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 19-1264, which increased the maximum credit to $5,000,000 per donation, allowable in increments limited to $1,500,000 per year. This amendment also repeals parts of the rule that are duplicative with statute, and makes grammatical, stylistic, or organizational changes to improve the clarity and readability of the rule.
- Rule 39-22-538. Rural Primary Health Care Preceptor Credit. – The purpose of the amendment is to conform the rule to statutory changes made by House Bill 19-1088 and to make other minor changes improve readability and clarity of the rule.
- Rule 39-28-104. Wholesaler’s Service Fee. – The purpose of the amendment to this rule is to remove the requirement to file cigarette returns electronically because House Bill 20-1175 statutorily requires electronic filing of cigarette returns and payment of cigarette tax by electronic funds transfer.
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
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 by clicking "Formal Rulemaking Hearings” on the left side of the page.
The proposed rules will be published in the Colorado Register
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.