Taxation Division 2023 Regulatory Agenda Report
The Colorado Department of Revenue (CDOR) submits the following 2023 Departmental Regulatory Agenda Report (Report) in fulfillment of the statutory requirements set forth in §2-7-202(6), 2-7-203, and 24-4-103.3(4), C.R.S. Pursuant to state law, annually on November 1 executive-branch agencies must file the Report in order to provide results of the past year's rulemaking activity.
Pursuant to §2-7- 202(6), C.R.S., the Report must contain:
- (f) Commencing with departmental regulatory agendas submitted on and after November 1, 2013, a list and brief summary of all permanent and temporary rules actually adopted since the previous departmental regulatory agenda was filed.
Pursuant to §24-4-103.3(4), C.R.S., the Report must contain: - (4) Each principal department shall include a report on the results of its mandatory review of rules as part of its departmental regulatory agenda that it submits to the staff of the legislative council for distribution to the applicable committee of reference of the general assembly as outlined in section 2-7-203, C.R.S.
The Agenda is to be filed with Legislative Council Staff for distribution to committee(s) of reference, posted on CDOR’s website, and submitted to the State Library, the Colorado Department of Regulatory Agencies, and the Secretary of State for publication in the Colorado Register.
CDOR must also present its Report as part of its “SMART Act” presentation pursuant to §2-7-203(2)(a), C.R.S.
CDOR works with several boards and commissions that promulgate rules; for ease of use for the consumer, those rules are included in CDOR's Report.
The Report covers Calendar Year 2023 (CY23). Rules that will be completed after November 1, 2023, are be marked as "ongoing" or "in progress".
Results of Activity Included in Last Regulatory Agenda (2023)
(Rule Review items in the next section below)
Rule Number | Rule Title | New rule, | Statutory or | Purpose | Stakeholders | Status | Adoption Date | Comments |
|---|---|---|---|---|---|---|---|---|
| 1 CCR 201-20, Rule 40-10.1-607.5 | Prearranged Ride Fees | New | § 24-35-108, 39-21-112(1), 39-21- 102(7), 25-7.5-103(7), 40-10.1- 607.5, and 43-4-1303(7), C.R.S. | Set forth the manner in which the prearranged ride fees are collected, administered, and enforced | All Transportation Network Companies, All Taxpayers, Tax Practitioners | Adopted | November 16, 2022 | |
| 1 CCR 201-20, Rule 43-4-218 | Retail Delivery Fees | New | § 39-21-112(1), 43-4-218, 24-38.5- 303, 25-7.5-103, 43-4-805, 43-4- 1203, and 43-4-1303, C.R.S. | Set forth the manner in which the retail delivery fees are collected, administered, and enforced | All Taxpayers, All Retailers, Tax Practitioners | Adopted | February 14, 2023 | |
| 1 CCR 201-1 Rule 39-21-119 | Date Return or Payment Deemed Filed or Made When Sent by | Revision | § 39-21-102, 39-21-112(1) and 39- 21-119, C.R.S. | Remove provisions regarding electronic filing and payment, which are being moved to a new rule, 1 CCR 201-1, Rule 39-21-119.5 | All Taxpayers, All Retailers, Tax Practitioners | Adopted | January 12, 2023 | |
| 1 CCR 201-1 Rule 39-21-119.5 | Requirements for Electronic Filing and Electronic Payments | New | § 39-21-102, 39-21-112(1), 39-21- 119, 39-21-119.5, and 39-21-120, C.R.S. | Clarify provisions of House Bill 19-1256 and consolidate and explain other requirements for electronic returns and payments that are currently in 1 CCR 201-1, Rule 39-21-119 and Special Rule 1 | All Taxpayers, All Retailers, Tax Practitioners | Adopted | January 12, 2023 | |
| 1 CCR 201-1 Special Rule 1 | Electronic Funds Transfer | Repeal | § 39-21-112(1), 39-21-119.5, and 39-26-105.5, C.R.S. | Repeal rule because its provisions have been codified in either section 39-21-119.5, C.R.S., or are being promulgated in Rule 39-21-119.5 | All Taxpayers, All Retailers, Tax Practitioners | Adopted | January 12, 2023 | |
| 1 CCR 201-2 Rule 39-22-504-1 | Colorado Net Operating Losses for Individual, Estates, and Trusts | Revision | § 39-21-112(1) and 39-22-504, C.R. S. | Repeal current rule and update to clarify the application of the net operating loss deduction for individuals, estates, and trusts | Income Taxpayers, Tax Practitioners | Adopted | April 5, 2023 | |
| 1 CCR 201-2 Rule 39-22-504-2 | Colorado Net Operating Losses for C Corporation | Revision | § 39-21-112(1) and 39-22-504, C.R.S. | Repeal current rule and update to clarify the application of the net operating loss deduction for C corporations | Corporate Income Taxpayers, Tax Practitioners | Adopted | April 5, 2023 | |
| 1 CCR 201-2 Rule 39-22-303(10) | Foreign Source Income | Revision | § 39-21-112(1) and 39-22-303(10), C.R. S. | Prescribe rules for the determination of foreign source income considered in the calculation of Colorado corporate income tax | Corporate Income Taxpayers, Tax Practitioners | Adopted | April 5, 2023 | |
| 1 CCR 201-2 Rule 39-22-304(3)(j) | Corporate Subtraction for Section 78 Dividend | New | § 39-21-112(1) and 39-22-304(3)(j), C.R.S. | Clarify the application of section 39-22-304(3)(j), C. R.S., regarding the subtraction from federal taxable income of amounts treated as dividends pursuant section 78 of the Internal Revenue Code | Corporate Income Taxpayers, Tax Practitioners | Adopted | April 5, 2023 | |
| 1 CCR 201-4, Rule 39-26-717-2 | Period Products | New | § 39-21-112(1) and 39-26-717, C.R.S. | Provide clarification regarding sales and use tax exemption allowed for period products | All Taxpayers, All Retailers, Tax Practitioners | Adopted | March 24, 2023 | |
| 1 CCR 201-4, Rule 39-26-717-3 | Incontinence Products and Diapers | New | § 39-21-112(1) and 39-26-717, C.R.S. | Provide clarification regarding sales and use tax exemption allowed for incontinence products and diapers | All Taxpayers, All Retailers, Tax Practitioners | Adopted | March 24, 2023 | |
| 1 CCR 201-2, Rule 39-22-604 | Wage Withholding | Revision | § 39-21-112(1), 39-21-119(3), 39- 22-103(11) and 39-22-604, C.R.S. | Revising the rule based on changes made to the federal W-4 form | All Taxpayers, All Businesses, Tax Practitioners, Payroll Companies | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-104(4)(n.5) | Wildfire Mitigation Measures Subtraction | Revision | § 39-21-112(1) and 39-22-104, C.R.S. | Make minor clarifying revisions and include an additional example of a non-eligible expense relating to inspections | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, 39- 22-543 | Wildfire Mitigation Measures Credit | New | § 39-21-112(1) and 39-26-543, C.R.S. | Clarify application of the credit authorized by HB22-1007. | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, 39- 22-538 | Rural Primary Health Care Preceptor Credit | Revision | § 39-21-112(1) and 39-26-538, C.R.S. | Conform the rule to changes made in HB22-1010 | Healthcare Industry, Higher Education, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-10, Rule 39-29-106 | Coal | Revision | § 39-21-112(1) and 39-29-106, C.R.S. | Conform the rule to changes made by HB 21-1312 | Coal Industry | Adopted | July 14, 2023 | |
| 1 CCR 201-1, Rule 39-21-102 | Limitation Period for Recovery of Erroneous or Excessive Refund | Repeal | § 13-80-101, 39-21-102, 39-21-107, and 39-21-112(1), C.R.S. | Repeal the rule because it is duplicative of § 13-80- 101, C.R.S. | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-4, Rule 39-26-110 | Retailer with Multiple Locations | Repeal | § 39-21-112(1) and 39-26-110, C.R.S. | Repeal the rule because § 39-26-110, C.R.S., was repealed in House Bill 21-1155 | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-4, Rule 39-26-703-1 | Contractor's Claim for Refund | Repeal | § 39-21-112(1) and 39-26-703, C.R.S. | Repeal the rule because the provisions of the statute for which this rule is clarifying have not been applicable since on or before July 1, 1979 | All Taxpayers, All Retailers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-4, Rule 39-26-703-2 | Overpayment or Credit of Sales Tax | Repeal | § 39-21-112(1) and 39-26-703, C.R.S. | Repeal this rule because it is duplicative of the statute | All Taxpayers, All Retailers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-4, Rule 39-26-720 | Bingo Equipment | Repeal | § 39-21-112(1) and 39-26-720, C.R.S. | Repeal this rule because it is duplicative of section 39-26-720, C.R.S., and the provisions of Part 6 of Article 21 of Title 24, C.R.S. | Bingo Equipment Lessors, Bingo Equipment Lessees, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-4, Rule 39-26-721 | Factory Built Housing | Repeal | § 39-21-112(1) and 39-26-721, C.R.S. | Repeal the rule because the term “factory-built housing” is no longer used in § 39-26-721, C.R.S., pursuant to amendments made in House Bill 19- 1011 | Manufactured Home Industry, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-104(5) | Gross Receipts Tax | Repeal | § 39-21-112(1) and 39-22-104(5), C.R.S. | Repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in § 39-22-104(5), C.R.S., for tax years commencing after January 1, 2023 | All Individual Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-301(2) | Gross Receipts Tax | Repeal | § 39-21-112(1) and 39-22-301(2), C.R.S. | Repeal the rule because House Bill 22-1025 no longer authorizes the use of the election provided in § 39-22-301(2), C.R.S., for tax years commencing after January 1, 2023 | All Corporate Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-507.5(1) | The "Old" Colorado Investment Tax Credit | Repeal | § 39-21-112(1) and 39-22-507.5, C.R.S. | Repeal the rule because House Bill 22-1025 no longer authorizes the credit provided in section 39- 22-507.5, C.R.S., for tax years commencing after January 1, 2023 | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-507.5(2) | Property Used in Colorado | Repeal | § 39-21-112(1) and 39-22-507.5, C.R.S. | Repeal the rule because House Bill 22-1025 no longer authorizes the credit provided in section 39- 22-507.5, C.R.S., for tax years commencing after January 1, 2023 | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-507.5(12) | Duplicate Credits Not Allowed | Repeal | § 39-21-112(1) and 39-22-507.5, C.R.S. | Repeal the rule because House Bill 22-1025 no longer authorizes the credit provided in section 39- 22-507.5, C.R.S., for tax years commencing after January 1, 2023 | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-507.6 | The New Colorado Investment Tax Credit | Repeal | § 39-21-112(1) and 39-22-507.6, C.R.S. | Repeal the rule because House Bill 22-1025 no longer authorizes the credit provided in section 39- 22-507.6, C.R.S., for tax years commencing after January 1, 2023 | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-514 | Historic Property Preservation Credit | Repeal | § 39-21-112(1) and 39-22-514, C.R.S. | Repeal the rule because the credit is no longer available for any person for income tax years commencing on or after January 1, 2020 | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-516(2.7) | Alternative Fuel Refueling Facility Credit | Repeal | § 39-21-112(1) and 39-22-516, C.R.S. | Repeal the rule because the credit has not been authorized for tax years beginning after January 1, 2011 | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-517 | Tax Credit for Child Care Investment | Repeal | § 39-21-112(1) and 39-22-517, C.R.S. | Repeal this rule because it is duplicative of the statute | Child Care Providers, All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-517(3)(a) | Child Care Center | Repeal | § 39-21-112(1) and 39-22-517, C.R.S. | Repeal this rule because it is duplicative of the statutory definition provided in section 26-6-102(5) (a), C.R.S. | Child Care Providers, All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-517(3)(b) | "Family Child Care Home" | Repeal | § 39-21-112(1) and 39-22-517, C.R.S. | Repeal this rule because it is duplicative of the statutory definition provided in section 26-6-102 (13), C.R.S. | Child Care Providers, All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-517(3)(d) | Qualifying Tangible Personal Property | Revision | § 39-21-112(1) and 39-22-517, C.R.S. | Amend the rule to more closely conform to statute and repeal parts of the rule that are duplicative of the statute. | Child Care Providers, All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-9, Rule 42-3-123(11)(a) | Repeal | § 39-21-112(1) and 42-3-304, C.R.S. | Repeal the rule because it is obsolete and pertains to statutes that are not administered by the Taxation Division | Commercial Vehicle Industry, Tax Practitioners | Adopted | July 14, 2023 | ||
| 1 CCR 201-9, Rule 42-3-123(11)(c) | Repeal | § 39-21-112(1) and 42-3-304, C.R.S. | Repeal the rule because it is obsolete and pertains to statutes that are not administered by the Taxation Division | Commercial Vehicle Industry, Tax Practitioners | Adopted | July 14, 2023 | ||
| 1 CCR 201-9, Rule 42-3-123(14)(b) | Repeal | § 39-21-112(1) and 42-3-304, C.R.S. | Repeal the rule because it is obsolete and pertains to statutes that are not administered by the Taxation Division | Commercial Vehicle Industry, Tax Practitioners | Adopted | July 14, 2023 | ||
| 1 CCR 201-9, Rule 42-3-123(14)(c) | Repeal | § 39-21-112(1) and 42-3-304, C.R.S. | Repeal the rule because it is obsolete and pertains to statutes that are not administered by the Taxation Division | Commercial Vehicle Industry, Tax Practitioners | Adopted | July 14, 2023 | ||
| 1 CCR 201-9, Rule 42-3-123(15) | Repeal | § 39-21-112(1) and 42-3-304, C.R.S. | Repeal the rule because it is obsolete and pertains to statutes that are not administered by the Taxation Division | Commercial Vehicle Industry, Tax Practitioners | Adopted | July 14, 2023 | ||
| 1 CCR 201-9, Rule 42-3-123(16) | Repeal | § 39-21-112(1) and 42-3-304, C.R.S. | Repeal the rule because it is obsolete and pertains to statutes that are not administered by the Taxation Division | Commercial Vehicle Industry, Tax Practitioners | Adopted | July 14, 2023 | ||
| 1 CCR 201-9, Rule 42-3-304(13) | Passenger Mile Tax | Revision | § 39-21-112(1) and 42-3-304, C.R.S. | Update the numbering of the rule to match the current corresponding statute and amend the rule to more closely reflect the statute | Commercial Vehicle Industry, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-2, Rule 39-22-627 | Temporary Adjustment of Income Tax Rates | Revision | § 39-21-112(1), 39-22-104(1.7), 39- 22-301(1)(d), and 39-22-627, C.R.S. | Adjust the Colorado income tax rate for 2022 in accordance with section 39-22-627, C.R.S. | All Taxpayers, Tax Practitioners | Not Adopted | ||
| 1 CCR 201-2, Rule 39-22-2003 | State Sales Tax Refund | Revision | § 39-21-112(1), 39-22-2001, 39-22- 2002, and 39-22-2003, C.R.S. | Publish the amount of any state sales tax refund when there are sufficient excess state revenues under the Taxpayer’s Bill of Rights (TABOR) | All Taxpayers, Tax Practitioners | Adopted | July 14, 2023 | |
| 1 CCR 201-5, Special Rule 43 | Prepaid Wireless Telecommunication Service Surcharges | Repeal | § 29-11-101, 29-11-102.5, 29-11- 102.7, 40-17-102, 40-17-103, and 39-21-112(1), C.R.S. | Repeal rule because pertinent sections will be moved to 1 CCR 201-20, Special Rule 1 | Prepaid Wireless Industry, Wireless Industry, Tax Practitioners | Not Adopted | ||
| 1 CCR 201-20, Special Rule 1 | Prepaid Wireless Telecommunications Service Charges | New | § 29-11-102.5, 29-11-102.7, 40-17- 103 40-17.5-101, 40-17.5-104, 27- 64-103(4)(b), and 39-21-112(1), C.R.S. | Establish registration, documentation, and payment procedures, as required by statute, for the prepaid wireless 911 charge, the prepaid wireless telecommunications relay service (TRS) charge, and the prepaid wireless 988 charge | Prepaid Wireless Industry, Wireless Industry, Tax Practitioners | Not Adopted | ||
| 1 CCR 201-4, Rule 39-26-703-1 | Buyer's Claims for Refund of Sales Tax Paid | New | § 39-21-112(1) and 39-26-703, C.R.S. | Set forth the requirements purchasers claiming a refund of sales tax must submit to the Department | All Taxpayers, All Retailers, Tax Practitioners | Ongoing | Hearing scheduled for November 2, 2023 | |
| 1 CCR 201-2, Rule 39-22-104(3)(d) | State Income Tax Addback | New | § 39-21-112(1), 39-22-104, 39-22- 202, 39-22-203, 39-22-303.6, 39- 22-304, 39-22-321, 39-22-322, 39- 22-323, C.R.S. | Provide clarification regarding the addition of income required for state income taxes deducted in the calculation of federal taxable income | All Taxpayers, Tax Practitioners | Ongoing | Hearing scheduled for November 30, 2023 | |
| 1 CCR 201-2, Rule 39-22-108 | Credit for Taxes Paid to Another State | Revision | § 39-21-112(1) and 39-22-108, C.R.S. | Conform the rule to changes made in SB22-124 | All Taxpayers, Tax Practitioners | Adopted | Hearing held on July 18, 2023 | |
| 1 CCR 201-2, Rule 39-22-104(4)(i) | Qualified State Tuition Program & ABLE Program Contribution Subtraction | New | § 39-21-112(1), 39-22-104(4)(i), and 39-22-539, C.R.S. | Clarify requirements relating to the subtraction allowed to individuals, estates, and trusts for payments and contributions made to a qualified state tuition program | All Taxpayers, Tax Practitioners | Adopted | Hearing held on July 18, 2023 | |
| 1 CCR 201-2, Rule 39-22-539 | Credit for Employer Contributions to Employee 529 Qualified State Tuition Programs | New | § 39-21-112(1), 39-22-104(4)(i), and 39-22-539, C.R.S. | Clarify requirements relating to the credit allowed to employers for contributions made to an employees qualified state tuition program | All Taxpayers, Tax Practitioners | Adopted | Hearing held on July 18, 2023 | |
| 1 CCR 201-10, Rule 39-29-102(3)(a) | Definition of "Gross Income" for Severance Tax on Oil and Gas | Revision | § 39-21-112(1) and 39-21-102, C.R.S. | Conform the rule to changes made in HB21-1312 | Oil and Gas Industry, Royalty Owners, Tax Practitioners | Ongoing | ||
| 1 CCR 201-13 Rule 39-30-106 | Enterprise Zone Machinery and Machine Tools Sales Tax Exemption | New | § 39-21-112(1), 39- 30-106, and 39- 30- 108(1), C.R.S. | Clarify the expansion of the sales tax exemption for machinery and machine tools used exclusively in an enterprise zone to include only those activities related directly to the mining of natural resources | Enterprise Zone Businesses and Administrators, Mining Businesses, Oil and Gas Businesses | Ongoing | ||
| 1 CCR 201-2, Rule 39-22-526 | Credit for Environmental Remediation of Contaminated Land | Revision | § 39-21-112(1) and 39-22-526, C.R.S. | Conform rule to changes made in HB22-1392 | All Taxpayers, Tax Practitioners | Ongoing | ||
| 1 CCR 201-4, Rule 39-26-102(5.7) | Mainframe Computer Access Defined | New | § 39-21-112(1), 39-26-102(5.7), and 39-26-122, C.R.S. | Interpret the statutory definition of “mainframe computer access” | All Taxpayers, Tax Practitioners | Ongoing | ||
| 1 CCR 201-4, Rule 39-26-104-8 | Mainframe Computer Access | New | § 39-21-112(1), 39-26-104(1)(a) and (3)(a), and 39-26-122, C.R.S. | Explain the imposition of sales tax on mainframe computer access | All Taxpayers, Tax Practitioners | Ongoing | ||
| 1 CCR 201-18, Rule 39-28.8-101 | Retail Marijuana Definitions | Revision | § 39-21-112(1), 39-28.8-101, 39- 28.8-205, and 39-28.8-308, C.R.S. | Consider adding additional average market rate categories | All Retail Marijuana Businesses, Tax Practitioners | Ongoing | ||
| 1 CCR 201-18, Rule 39-28.8-302 | Retail Marijuana Excise Tax | Revision | § 39-21-112(1), 39-28.8-101, 39- 28.8-301, 39-28.8-302, and 39- 28.8-308, C.R.S. | Clarify when to excise tax is due for transfers authorized under SB22-178 | All Retail Marijuana Businesses, Tax Practitioners | Ongoing | ||
| 1 CCR 201-2, Rule 39-22-104(3)(p) | Itemized Deduction Addback | New | § 39-21-112(1) and 39-22-104, C.R.S. | Clarify how to apply the itemized deduction addback and clarify treatment of head of households | All Taxpayers, Tax Practitioners | Ongoing | Hearing scheduled for November 30, 2023 | |
| 1 CCR 201-1 Rule 39-21-105.5-2 | Electronic Notices | New | § 39-21-112(1) and 39-21-105.5, C.R.S. | Create a procedures that allow taxpayers to voluntarily elect to receive notices from the Department by electronic means | All Taxpayers, Tax Practitioners | Ongoing | ||
| 1 CCR 201-2, Rule 39-22-522 | Conservation Easement Credit | Revision | § 39-21-112(1), 39-21-113, 39-22- 522, and 39-22-522.5, C.R.S. | Conform the rule to changes made in HB21-1233 | All Taxpayers, Tax Practitioners | Ongoing | ||
| Results of Mandatory Rules Efficiency Review | ||||||||
Taxation Division 2023 Regulatory Agenda Report
The Colorado Department of Revenue (CDOR) submits the following 2023 Departmental Regulatory Agenda Report (Report) in fulfillment of the statutory requirements set forth in §2-7-202(6), 2-7-203, and 24-4-103.3(4), C.R.S. Pursuant to state law, annually on November 1 executive-branch agencies must file the Report in order to provide results of the past year's rulemaking activity. Pursuant to §2-7- 202(6), C.R.S., the Report must contain:
- (f) Commencing with departmental regulatory agendas submitted on and after November 1, 2013, a list and brief summary of all permanent and temporary rules actually adopted since the previous departmental regulatory agenda was filed. Pursuant to §24-4-103.3(4), C.R.S., the Report must contain:
- (4) Each principal department shall include a report on the results of its mandatory review of rules as part of its departmental regulatory agenda that it submits to the staff of the legislative council for distribution to the applicable committee of reference of the general assembly as outlined in section 2-7-203, C.R.S.
The Agenda is to be filed with Legislative Council Staff for distribution to committee(s) of reference, posted on CDOR’s website, and submitted to the State Library, the Colorado Department of Regulatory Agencies, and the Secretary of State for publication in the Colorado Register. CDOR must also present its Report as part of its “SMART Act” presentation pursuant to §2-7-203(2)(a), C.R.S. CDOR works with several boards and commissions that promulgate rules; for ease of use for the consumer, those rules are included in CDOR's Report. The Report covers Calendar Year 2023 (CY23). Rules that will be completed after November 1, 2023, are be marked as "ongoing" or "in progress".
Schedule | Rule Number | Rule Title | Statutory or | Did review result in revisions to regulation? | Did review result in repeal | Did review result | Adoption Date | Comments |
|---|---|---|---|---|---|---|---|---|
| September 2023 | 1 CCR 201-2, Rule 39- 22-104(4) | Subtractions from Federal Taxable Income | § 39-21-112(1) and 39-22-104, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| September 2023 | 1 CCR 201-2, Rule 39- 22-104(4)(a) | Repurchase Agreements | § 39-21-112(1) and 39-22-104, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| July 2023 | 1 CCR 201-2, Rule 39- 22-104(4)(f) | Pension and Annuity Subtraction | § 39-21-112(1) and 39-22-104, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| September 2023 | 1 CCR 201-2, Rule 39- 22-104(4)(m) | Charitable Contribution Subtraction | § 39-21-112(1) and 39-22-104, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| January 2023 | 1 CCR 201-2, Rule 39- 22-104(4)(n.5) | Wildfire Mitigation Measures Subtraction | § 39-21-112(1) and 39-22-104, C. R. S. | Yes | No | No | July 14, 2023 | |
| February 2023 | 1 CCR 201-2, Rule 39- 22-108 | Credit for Taxes Paid to Another State | § 39-21-112(1) and 39-22-108, C. R. S. | Yes | No | No | ||
| January 2023 | 1 CCR 201-2, Rule 39- 22-123.5 | Earned Income Tax Credit | § 39-21-112(1) and 39-22-123.5, C.R.S. | Yes | No | No | ||
| January 2023 | 1 CCR 201-2 Rule 39- 22-504-1 | Colorado Net Operating Losses for Individual, Estates, and Trusts | § 39-21-112(1) and 39-22-504, C.R.S. | Yes | No | No | April 5, 2023 | |
| January 2023 | 1 CCR 201-2 Rule 39- 22-504-2 | Colorado Net Operating Losses for C Corporation | § 39-21-112(1) and 39-22-504, C.R.S. | Yes | No | No | April 5, 2023 | |
| February 2023 | 1 CCR 201-2 Rule 39- 22-538 | Rural Primary Health Care Preceptor Credit | § 39-21-112(1) and 39-26-538, C. R. S. | Yes | No | No | July 14, 2023 | |
| March 2023 | 1 CCR 201-2, Rule 39- 22-507.5(1) | The "Old" Colorado Investment Tax Credit | § 39-21-112(1) and 39-22-507.5, C.R.S. | Yes | Yes, 1 rule | No | July 14, 2023 | |
| March 2023 | 1 CCR 201-2, Rule 39- 22-507.5(2) | Property Used in Colorado | § 39-21-112(1) and 39-22-507.5, C.R.S. | Yes | Yes, 1 rule | No | July 14, 2023 | |
| March 2023 | 1 CCR 201-2, Rule 39- 22-507.5(12) | Duplicate Credits Not Allowed | § 39-21-112(1) and 39-22-507.5, C.R.S. | Yes | Yes, 1 rule | No | July 14, 2023 | |
| March 2023 | 1 CCR 201-2, Rule 39- 22-507.6 | The New Colorado Investment Tax Credit | § 39-21-112(1) and 39-22-507.6, C.R.S. | Yes | Yes, 1 rule | No | July 14, 2023 | |
| June 2023 | 1 CCR 201-4, Rule 39- 26-104-4 | Telephone, Telegraph, and Mobile Telecommunications | § 39-21-112(1) and 39-26-104, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| February 2023 | 1 CCR 201-5, Special Rule 43 | Prepaid Wireless Telecommunication Service Charges | § 29-11-101, 29-11-102.5, 29-11- 102.7, 40-17-102, 40-17-103, and 39-21-112(1),, C.R.S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| June 2023 | 1 CCR 201-5, Special Rule 5 | Broadcasting Stations and Other Media | § 39-21-112(1) and 39-26-104, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | Yes, proposing to repeal 1 rule | No | ||
| September 2023 | 1 CCR 201-4, Rule 39- 26-105-3 | Documenting Exempt Sales | § 39-21-112(1) and 39-26-105, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| September 2023 | 1 CCR 201-4, Rule 39- 26-704-1 | Exemption for Governmental Entities | § 39-21-112(1) and 39-26-704, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| September 2023 | 1 CCR 201-4, Rule 39- 26-704-2 | Sales Tax Exemption for Housing Authorities | § 39-21-112(1) and 39-26-704, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| September 2023 | 1 CCR 201-4, Rule 39- 26-704-3 | Sales Tax Exemptions | § 39-21-112(1) and 39-26-704, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | Yes, proposing to repeal 1 rule | No | ||
| September 2023 | 1 CCR 201-4, Rule 39- 26-704-5 | Sales to Schools | § 39-21-112(1) and 39-26-704, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | Yes, proposing to repeal 1 rule | No | ||
| September 2023 | 1 CCR 201-4, Rule 39- 26-718 | Charitable and Other Exempt Organizations | § 39-21-112(1) and 39-26-718, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No | ||
| September 2023 | 1 CCR 201-5, Special Rule 15 | Sales on Federal Lands | § 39-21-112(1) and 39-26-704, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | Yes, proposing to repeal 1 rule | No | ||
| April 2023 | 1 CCR 201-15, Rule 39- 31-101 | Property Tax- Rent-Heat Grant/Rebate | § 39-21-112(1) and 39-31-101, C. R. S. | Review resulted in amendments identified that could improve the rule, but are not immediately necessary. | No | No |
Rule Number | Rule Title | New rule, | Statutory or | Purpose | Stakeholders | Status | Adoption Date | Comments |
|---|---|---|---|---|---|---|---|---|
| 1 CCR 201-2, Rule 39-22-104(3)(r) | Qualified Business Income Deduction Addback | New | § 39-21-112(1), 39-22-104(3)(o), and 39-22-104(3)(r), C.R.S. | Clarify the requirement to add back the amount that an electing pass-through entity owner is allowed to deduct under section 199A of the internal revenue code | Pass-through Entities, Tax Practitioners, All Taxpayers | Adopted | Hearing held on July 18, 2023 | |
| 1 CCR 201-2, Rule 39-22-103(5.3) | Internal Revenue Code Definition - Prospective | Repeal | § 2-4-202, 39-21-112, 39-22-103 (5.3), 39-22-104, and 39-22-304, C. R.S. | repeal the rule because in Anschutz v. Department of Revenue, 2022 COA 132, 524 P.3d 1203 (Colo. App. 2022), the court determined that the rule was incorrect and that retroactive changes in federal law can affect a taxpayer’s Colorado taxable income | All Taxpayers, Tax Practitioners | Adopted | Hearing held on July 18, 2023 | |
| 1 CCR 201-4, Rule 39-26-102(11) | Rooms and Accommodations | Revision | § 39-21-112(1), 39-26-102(11), and 39-26-122, C.R.S. | Resolve two concerns raised by the Office of Legislative Legal Services in the course of their review under section 24-4-103(8)(d), C.R.S. | All Taxpayers, Tax Practitioners | Adopted | October 30, 2023 | Hearing held on August 31, 2023 |
| 1 CCR 201-4, Rule 39-26-734-1 | Declared Wildfire Disaster Rebuild Exemption Refund Rate | New | § 2-4-202, 39-21-112, 39-22-103 (5.3), 39-22-104, and 39-22-304, C. R.S. | Explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a), C.R.S., and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both. | All Taxpayers, Tax Practitioners | Adopted | October 30, 2023 | Hearing held on August 31, 2023 |