Rulemaking Process

The Colorado Department of Revenue engages in a highly collaborative process for reviewing, developing, and maintaining administrative rules, including tax rules.  The Taxation Division welcomes and appreciates the input and feedback of stakeholders.  The information below discusses the stages of the tax rulemaking process with information on how interested stakeholders may participate at each stage.  Please feel free to contact us with any questions or concerns at dor_taxrules@state.co.us.

What is a stakeholder workgroup?

A stakeholder workgroup is a forum for the Department to gather information for the development of new rules or for the revision of existing rules. Stakeholder workgroups occur in advance of a rulemaking hearing and may or may not incorporate draft rules. The workgroup consists of individuals who have knowledge of the issue being discussed. The workgroup will be asked to provide their input and insight, along with constructive feedback and suggestions. 

How do I participate?
  1. Apply to be a workgroup member.  Stakeholders willing to share their knowledge on the workgroup topic are encouraged to contact dor_taxrules@state.co.us with a brief description of their qualifications and interest.  To keep the discussion manageable and productive, the Department may limit the size and composition of the workgroup.  Workgroups are currently being conducted virtually using Zoom.  Video conferencing equipment, and an adequate Internet connection, are recommended but not required (participation by video is optional).
  2. Attend or review the workgroup meeting. Interested stakeholders may call into or join the virtual workgroup meeting via Zoom even if they are not members of the workgroup.  Each workgroup meeting will include time for public comment.  Workgroup meetings are recorded, and may be reviewed afterward by those who are unavailable at the scheduled meeting time. Contact dor_taxrules@state.co.us for video conference information or to obtain access to the recording.
  3. Submit written comments.  All workgroup members and interested stakeholders are encouraged to submit written comments.  Prior to commenting, review any existing rules, the related statutes or legislation, and the draft rule or tax topic being discussed.  Then provide feedback or input on necessary changes or additions to the rules or any guidance that needs to be included in the rules. All feedback is welcome, but the most useful feedback includes specific language to be added to or removed from the draft rules, and the statutory basis for the changes.  Comments should be submitted via email to dor_taxrules@state.co.us.

What happens next?

After conducting one or more stakeholder workgroups, the Department considers the feedback received.  Depending on the feedback, the Department typically drafts or amends drafts of rules for adoption pursuant to the State Administrative Procedures Act.  The rulemaking procedures under that act may be found in section 24-4-103 of the Colorado Revised Statutes.  In some cases, the Department will decide that rulemaking is not necessary at this time.

The Department has adopted a highly collaborative process to review current rules and develop new rules. As part of this process, the Department seeks public comment on proposed draft rules. These drafts are not final and provide the public with an opportunity to provide input on rules before the Department begins the formal rulemaking process. If you have an issue you would like the Department to consider adding to the draft rule or comments on content in the current draft rule, please send those to comments dor_taxrules@state.co.us.

In addition to, or in lieu of, a stakeholder workgroup, the Department often circulates draft rules to interested stakeholders for review and comment. Draft rules are sent via email to those who have signed up to receive rulemaking notices. 
 

How do I participate?

Interested stakeholders are encouraged to submit written comments.  Prior to commenting, review any existing rules, the related statutes or legislation, and the draft rule circulated for comment.  Then provide feedback or input on any necessary changes or additions to the rules or any guidance that needs to be included in the rules. All feedback is welcome, but the most useful feedback includes specific language to be added to or removed from the draft rules, and the statutory basis for the changes.  Comments should be submitted via email to dor_taxrules@state.co.us.

What happens next?

The Department considers the feedback received.  In some cases, the Department will assemble a stakeholder workgroup to further discuss the draft rules.  In other cases, the Department will draft or amend draft rules for adoption pursuant to the State Administrative Procedures Act.  The rulemaking procedures under that act may be found in section 24-4-103 of the Colorado Revised Statutes.  In some cases, the Department will decide that rulemaking is not necessary at this time.

When the Department believes that a proposed rule is ready for adoption, it will issue a Notice of Proposed Rulemaking.  This notice begins the formal rulemaking process under the State Administrative Procedures Act, specifically section 24-4-103, C.R.S. The proposed rules are published and members of the public are encouraged to provide comments and concerns regarding the proposed rule language. To receive rulemaking notifications, click here.  


Public comment can be made in writing, in testimony during a public hearing, or both. You may submit written comments to dor_taxrules@state.co.us. Upon completion of the public comment period, the Executive Director of the Department of Revenue or his or her designee shall adopt the rules as proposed, adopt the rules with modifications, or send the rules back to the Division for additional work.


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.

Petition for Rule Changes

You have the right to petition for the issuance, amendment, or repeal of a rule. This provides you the opportunity to identify problematic rules and to help the Taxation improve rules. Fill out the below form which will be submitted directly to Taxation and will be open for public inspection. Action on the submitted petition is at the discretion of the Taxation, but when we undertake rulemaking on the matter, all related petitions for the issuance, amendment, or repeal of rules will be considered and acted upon in the same proceeding.

 

Submit Petition for Rulemaking