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Tax Rules

Rulemaking Announcements

Adopted – Colorado Income Tax Withholding Rule

On January 9, 2026, the Colorado Department of Revenue, Division of Taxation, adopted five income tax withholding rules. The adoption was based on the public rulemaking hearing held on October 2, 2025.

Request for Public Input – Master Settlement Agreement and Tobacco and Nicotine Products Rules

The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new and amended master settlement agreement and tobacco and nicotine products tax rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.

Notice of Proposed Rulemaking – Mandatory Electronic Filing and Payment of Certain Taxes and Fees and Update Sales Tax Filing Schedules

The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the tax rules listed below at 10:00 a.m. on January 15, 2026.
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