| Notice Filed with SOS |
03/27/2025 |
| Rule |
ProposedRuleAttach2025-00131.pdf
|
| Additional Information |
AddInfoAttach2025-00131.doc
|
| Statutory Authority |
39-21-112(1), 39-22-516.7, 39-22-516.8, 39-22-555, 39-22-605, 39-22-606, and 39-22-629, C.R.S. |
| Description of Subjects/Issues |
The purpose of this new rule is to establish procedures that allow a taxpayer to elect advance payment of one or more applicable income tax credits. Specifically, the rule:
• establishes the registration process to request advance payments;
• sets forth who, when, and how quarterly reports must be filed in order to request advance payments;
• details how taxpayers request advance payments; and
• articulates that taxpayers cannot protest or request a hearing with respect to adjustments the Department makes to requests for advance payments. |
| Comments |
This hearing will be conducted virtually and will be recorded. Those interested in
attending the hearing must register to participate virtually by using this link:
https://us02web.zoom.us/meeting/register/fkGUnqQhQg25qx-LTPm15Q The
Department encourages the public to participate through video conference
because of the additional participation features it provides. Participants are
welcome to use a webcam to appear by video but can 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: 853 6688 0810 |
| Submitted in response to issues raised by COLS/OLLS? |
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
05/08/2025 |
| 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 |