Colorado Register, Vol 40, No. 08. April 25, 2017

• Jurisdiction: Colorado
• Library: Colorado Register
• Published date: 25 April 2017
• Year: 2017

Colorado Register

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Volume , No.

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40

40

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April 25, 2017

Colorado Register

Secretary of State

State of Colorado

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Introduction

The Colorado Register is published pursuant to C.R.S. 24-4-103(11) and is the

sole official publication for state agency notices of rule-making, proposed rules, attorney

general's opinions relating to such rules, and adopted rules. The register may also

include other public notices including annual departmental regulatory agendas

submitted by principal departments to the secretary of state.

"Rule" means the whole or any part of every agency statement of general

applicability and future effect implementing, interpreting, or declaring law or policy or

setting forth the procedure or practice requirements of any agency. "Rule" includes

"regulation". C.R.S. 24-4-102(15). Adopted rules are effective twenty days after the

publication date of this issue unless otherwise specified.

The Colorado Register is published by the office of the Colorado Secretary of

State twice monthly on the tenth and the twenty-fifth. Notices of rule-making and

adopted rules that are filed from the first through the fifteenth are published on the

twenty-fifth of the same month, and those that are filed from the sixteenth through the

last day of the month are published on the tenth of the following month. All filings are

submitted through the secretary of state’s electronic filing system.

For questions regarding the content and application of a particular rule, please

contact the state agency responsible for promulgating the rule. For questions about this

publication, please contact the Administrative Rules Program at rules@sos.state.co.us.

Colorado Register, Vol. 40, No. 8, April 25, 2017

Notice of Proposed Rulemaking

Tracking number

Department

Agency

CCR number

Rule title

Rulemaking Hearing

Date Time

Location

Subjects and issues involved

Statutory authority

Contact information

Name Title

Telephone Email

2017-00143

200 - Department of Revenue

201 - Taxpayer Service Division - Tax Group

1 CCR 201-2

INCOME TAX

05/17/2017

09:00 AM

1375 Sherman Rm 127

The purpose of the amendment to this rule is to remove references in the rule to IRC § 402

because such reference was removed from § 39-22-104(4)(f) in SB 16-189.

The statutory basis for this rule is § 39-21-112(1), § 39-22-110, § 39-22-104, § 39-22-323, §

39-22-326, § 39-22-504, and § 39-22-518, C.R.S.

Phil Horwitz

Director, Tax Policy Analysis

303.205.8422

phillip.horwitz@state.co.us

Colorado Register, Vol. 40, No. 8, April 25, 2017