Tax guidance and FYI publications provide general information on a particular tax type or topic. Taxpayers are encouraged to consult their tax advisors for advice regarding specific situations. In appropriate circumstances, taxpayers may seek a private letter ruling.
Rules & Rulemaking
The Taxation Division makes tax rules in accordance with the State Administrative Procedures Act. The Tax Rules and Regulations page contains information on the rulemaking process, including the ways that taxpayers and tax professionals can be involved in the process as well as links to proposed, permanent, and emergency rules.
Taxpayers may request a general information letter or private letter ruling for any tax administered by the Taxation Division. General information letters provide general discussion of tax issues that are not specifically addressed in other department publications. Private letter rulings are specific determinations of the tax consequences of a proposed or completed transaction.
Colorado Revised Statutes
The Colorado Revised Statutes are made available for public use by the Committee on Legal Services of the Colorado General Assembly through a contractual arrangement with the LexisNexis Group which prepares and maintains the website link listed below. Please note that this is not a website maintained by the Colorado Department of Revenue. Therefore, the Department has no jurisdiction or ability to change or modify the information.