| Notice Filed with SOS |
02/22/2024 |
| Rule |
ProposedRuleAttach2024-00091.pdf |
| Additional Information |
AddInfoAttach2024-00091.doc |
| Statutory Authority |
The statutory bases for this rule are sections 39-21-102, 39-21-105.5, and 39-21-112, C.R.S. |
| Description of Subjects/Issues |
The purpose of this amendment is to renumber the rule in order to differentiate it from a new rule that corresponds to the same statutory section, and to clarify the effect of a taxpayer’s election to receive electronic notices or other communication on the requirements for mailing notices and updating mailing addresses. |
| Purpose/Objective of Rule |
The purpose of this amendment is to renumber the rule in order to differentiate it from a new rule that corresponds to the same statutory section, and to clarify the effect of a taxpayer’s election to receive electronic notices or other communication on the requirements for mailing notices and updating mailing addresses. |
| Basis And Purpose |
BasisAndPurposeAttachment2024-00091.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
HB14-1107
|
| Hearing Date |
04/02/2024 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing - See Comments |
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |