CDOR Tax Division
The Colorado Department of Revenue (CDOR) submits the following 2024 Regulatory Agenda (Agenda) 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 their Agenda.
Per §2-7- 202(6), C.R.S., the Agenda must contain:
- (a) A list of new rules or revisions to existing rules that the department expects to propose in the next calendar year;
- (b) The statutory or other basis for adoption of the proposed rules;
- (c) The purpose of the proposed rules;
- (d) The contemplated schedule for adoption of the rules;
- (e) An identification and listing of persons or parties that may be affected positively or negatively by the rules.
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 Agenda 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 Agenda.
The Agenda covers Calendar Year 2024 (CY24).
Schedule | Rule Number and Title | New rule, | Statutory or | Part of | Purpose | Stakeholders | Anticipated |
|---|---|---|---|---|---|---|---|
| Jan | 1 CCR 201-4, Rule 39-26-703-1, Buyer's Claims for Refund of Sales or Use Tax Paid | New | § 39-21-112(1), 39- 26-702, and 39-26- 703, C. R.S. | Prescribe, pursuant to section 39-26-703(2)(d), C.R.S., the form for making an application for refund of sales or use taxes and the data, information, and documentation an applicant must provide, and provide guidance regarding protective refund claims for sales and use tax paid to the seller and the penalty imposed for incomplete refund claims. | All Taxpayers, All Retailers, Tax Practitioners | November 2, 2023 | |
| Feb. | 1 CCR 201-2, Rule 39-22-104(2)-1, Modification of Federal Taxable Income for FAMLI Benefits | New | § 39-21-112(1), 39- 22-104, 8-13.3-504, and 8-13.3-517(2), C. R.S. | Clarify that the exemption from state income tax for family and medical leave insurance benefits is applied as a subtraction from federal taxable income | All Taxpayers, Tax Practitioners | November 30, 2023 | |
| Feb. | 1 CCR 201-2, Rule 39-22-104(3) (d), State Income Tax Addback | New | § 39-21-112(1), 39- 22-104(3)(d), 39-22- 202, 39-22-203, 39- 22-304(2)(d), 39-22- 321, 39-22-322, and 39-22-323, C. R.S. | Provide guidance regarding the addition to federal taxable income required for individuals, estates, and trusts for state income taxes, including FAMLI premiums, deducted by the individual, estate, or trust or by a partnership or S corporation in which the individual, estate, or trust is a partner or shareholder | All Taxpayers, Tax Practitioners | November 30, 2023 | |
| Feb. | 1 CCR 201-2, Rule 39-22-104(3) (p), Itemized Deduction Addback | New | § 39-21-112(1), 39- 22-104(3)(d), (3)(g), and (3)(p), C. R.S. | Provide guidance to certain individual income taxpayers who are required to add back a portion of the itemized deductions from their federal income tax return to determine their Colorado taxable income pursuant to House Bill 21-1311 | All Taxpayers, Tax Practitioners | November 30, 2023 | |
| Feb. | 1 CCR 201-2, Rule 39-22-104(3)(p. 5), Federal Deduction Addback | New | § 39-21-112(1), 39- 22-104(3)(d), (3)(g), (3)(p), and (3)(p.5), C. R.S. | Provide guidance to certain individual income taxpayers who are required to add back a portion of the itemized or standard deductions from their federal income tax return to determine their Colorado taxable income pursuant to House Bill 22-1414 and Proposition FF | All Taxpayers, Tax Practitioners | November 30, 2023 | |
| Mar. | 1 CCR 201-2, Rule 39-22-516, Innovative Motor Vehicle and Innovative Truck Credits | Revision | § 39-21-112(1), 39- 22-516.7, and 39- 22-516.8, C. R.S. | Provide additional guidance and clarification regarding the innovative motor vehicle and innovative truck credits and changes made to the credits by House Bill 23-1 | All Taxpayers, Automobile Dealers, Tax Practitioners | January 15, 2024 | |
| Apr. | 1 CCR 201-4, Rule 39-26-102(7)-2, Purchase Price Involving a Donation to a Charitable Organization | New | § 39-21-112(1), 39- 21-113, 39-26-102 (7)(a), 39-26-104, 39-26-116, 39-26- 201(1), and 39-26- 202, C.R.S. | Establish the conditions under which a portion of a payment for a sale made by a charitable organization is considered a donation and therefore excluded from the taxable purchase price and to clarify recordkeeping requirements related thereto | All Taxpayers, All Charitable Organizations, Tax Practitioners | May 30, 2024 | |
| Apr. | 1 CCR 201-4, Rule 39-26-718, Charitable Organizations | Revision | § 39-21-112(1), 39- 26-102(2.5), 39-26- 713(2)(d), and 39- 26-718, C.R.S. | Update rule to conform to House Bill 19-1323 | All Taxpayers, All Charitable Organizations, Tax Practitioners | May 30, 2024 | |
| Apr. | 1 CCR 201-5, Special Rule Sales by Charitable Organizations | New | § 39-21-112(1), 39- 26-102(2.5), 39-26- 103, 39-26-105, 39- 26-106, 39-26-713 (2)(d), and 39-26- 718, C.R.S. | Provide clarification on the obligations of charitable organizations that conduct retail sales | All Taxpayers, All Charitable Organizations, Tax Practitioners | May 30, 2024 | |
| Apr. | 1 CCR 201-1 Rule 39-21-105.5-2, Electronic Notices | New | § 39-21-102, 39-21- 103, 39-21-104, 39- 21-105.5, 39-21-112 (1), and 39-21-113 (4) C.R.S. | Establish procedures that allow taxpayers to voluntarily elect to receive notices or other communication from the Department by electronic means | All Taxpayers, Tax Practitioners | June 30, 2024 | |
| May | 1 CCR 201-18, Rule 39-28.8-101, Retail Marijuana Definitions | Revision | § 39-21-112(1), 39- 26-102, 39-28.8- 101, 39-28.8-201, 39-28.8-205, and 39-28.8-308, C.R.S. | Yes | Update rule to reflect updated statutes and MED rules, and include new terms used throughout our retail marijuana rules | Retail Marijuana Industry, Tax Practitioners | July 15, 2024 |
| May | 1 CCR 201-18, Rule 39-28.8-201, Retail Marijuana Sales Tax Procedures | Revision | § 24-35-108, 39-21- 112(1), 39-21-113, 39-26-103, 39-26- 105, 39-26-116, 39- 26-118(2), 39-28.8- 201, and 39-28.8- 205, C.R.S. | Yes | Set forth procedures governing the collection, administration, and enforcement of the retail marijuana sales tax | Retail Marijuana Industry, Tax Practitioners | July 15, 2024 |
| May | 1 CCR 201-18, Rule 39-28.8-202, Retail Marijuana Sales Tax Imposition and Collection | Revision | § 39-21-112(1), 39- 26-102, 39-26-105, 39-28.8-101, 39- 28.8-201, 39-28.8- 202, and 39-28.8- 205, C.R.S. | Yes | Provide guidance regarding the imposition and collection of the retail marijuana sales tax and the applicability of the retail marijuana sales tax to wholesale sales | Retail Marijuana Industry, Tax Practitioners | July 15, 2024 |
| May | 1 CCR 201-18, Rule 39-28.8-302- 1, Average Market Rate | New | § 39-21-112(1), 39- 28.8-101(1.5), and 39-28.8-308, C.R.S. | Establish rules governing the calculation of the average market rate for purposes of the retail marijuana excise tax | Retail Marijuana Industry, Tax Practitioners | July 15, 2024 | |
| May | 1 CCR 201-18, Rule 39-28.8-302, Retail Marijuana Excise Tax Imposition and Calculation | Revision | § 39-21-112(1), 39- 28.8-301, 39-28.8- 302, 39-28.8-308, and 44-10-503, C.R. S. | Yes | Provide guidance regarding the imposition and calculation of the retail marijuana excise tax | Retail Marijuana Industry, Tax Practitioners | July 15, 2024 |
| May | 1 CCR 201-18, Rule 39-28.8-303, Recordkeeping Requirements | Revision | § 24-35-108(1)(f), 39-21-112(1), 39-21- 113, 39-26-116, 39- 26-118(2), 39-28.8- 301, 39-28.8-303, and 39-28.8-308, C. R.S. | Yes | Detail the recordkeeping requirements for the retail marijuana excise tax | Retail Marijuana Industry, Tax Practitioners | July 15, 2024 |
| May | 1 CCR 201-18, Rule 39-28.8-304, Retail Marijuana Excise Tax Procedures | Revision | § 24-35-108(1)(f), 39-21-112(1), 39-21- 113, 39-26-103, 39- 26-105, 39-26-116, 39-26-118(2), 39- 28.8-301, 39-28.8- 304, and 39-28.8- 308, C.R.S. | Yes | Establish procedures governing the collection, administration, and enforcement of the retail marijuana excise tax | Retail Marijuana Industry, Tax Practitioners | July 15, 2024 |
| Jun. | 1 CCR 201-1, Rule 39-21-113-1, Fee for the Issuance of Proof of Return Filing | New | § 39-21-112(1) and 39-21-113(4)(b)(III), C. R.S. | Establish and charge a fee for the issuance of proof of return filing | All Taxpayers, Tax Practitioners | July 31, 2024 | |
| Jun. | 1 CCR 201-1, Rule 39-21-102-1, Fees Within the Scope of Article 21 | New | § 39-21-112(1) and 39-21-102, C. R.S. | Clarify the applicability of the provisions of article 21 of title 39, C.R.S., to the fees administered by the Taxation Division | All Taxpayers, Tax Practitioners | July 31, 2024 | |
| Jun. | 1 CCR 201-1, Rule 39-21-105.5-2, Notices Deposited in US Mail | New | § 39-21-112(1) and 39-21-105.5, C. R.S. | Make clear that the presumption that a notice was received by a taxpayer if the Department maintains a record of the notice and maintains a certification that the notice was deposited in the US mail by an employee of the Department or the Department's designee | All Taxpayers, Tax Practitioners | July 31, 2024 | |
| Jun. | 1 CCR 201-4, Rule 39-26-704-3 | Repeal | § 39-21-112(1) and 39-26-704, C. R.S. | Yes | Repeal this rule because it is duplicative of the statute | All Taxpayers, All Retailers, Tax Practitioners | July 31, 2024 |
| Jun. | 1 CCR 201-4, Rule 39-26-704-5 | Repeal | § 39-21-112(1) and 39-26-704, C. R.S. | Yes | Repeal this rule because it is duplicative of the statute | All Taxpayers, All Retailers, Tax Practitioners | July 31, 2024 |
| Jun. | 1 CCR 201-5, Special Rule 5, Broadcasting Stations and Other Media | Repeal | § 39-21-112(1), 39- 26-102, and 39-26- 104, 39-26-105, 39- 26-202, and 39-26- 204, C. R.S. | Yes | Repeal this rule because it is duplicative of basic sales tax principles that apply to all retailers and are set forth in statutes and other rules | All Taxpayers, All Retailers, All Media Businesses, Tax Practitioners | July 31, 2024 |
| Jun. | 1 CCR 201-5, Special Rule 15, Sales on Federal Areas | Repeal | § 39-21-112(1), 39- 26-102, and 39-26- 104, 39-26-105, 39- 26-704, 39-26-708, and 39-26-727, C. R. S. | Yes | Repeal the rule because the rule is duplicative of federal and state case law | All Taxpayers, All Retailers, Tax Practitioners | July 31, 2024 |
| Jun. | 1 CCR 201-10, Rule 39-29-107, Oil Shale Severance Tax | Repeal | § 39-21-112(1) and 39-29-107, C. R.S. | Repeal the rule because the reference to subsection (2) is obsolete as a result of House Bill 23-1121, and the remainder of the rule is obsolete because the severance of oil shale does not occur in Colorado | Oil Shale Producers, Tax Practitioners | July 31, 2024 | |
| Jul. | 1 CCR 201-2, Rule 39-22-550, Electric Lawn Equipment Tax Credit | New | § 39-21-112(1) and 39-22-550, C.R.S. | Provide guidance on the electric lawn equipment tax credit passed by Senate Bill 23-016 | All Taxpayers, All Retailers, Tax Practitioners | September 15, 2024 | |
| Jul. | 1 CCR 201-2, Rule 39-22-555, Electric Bicycle Tax Credit | New | § 39-21-112(1) and 39-22-555, C.R.S. | Provide guidance on the electric bicycle tax credit passed by House Bill 23-1272 | All Taxpayers, All Retailers, Tax Practitioners | September 15, 2024 | |
| Aug. | 1 CCR 201-2, Rule 39-22-509, Alternative Transportation Options Credit | New | § 39-21-112(1) and 39-22-509, C.R.S. | Clarify the requirements for claiming the alternative transportation options income tax credit | All Taxpayers, All Businesses, Transportation Demand Managers, Transportation Demand Organizations, Tax Practitioners | October 17, 2024 | |
| Sep. | 1 CCR 201-20, Rule 43-4-218, Retail Delivery Fees | Revision | § 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. | Update rule to reflect changes made to the retail delivery fees in Senate Bill 23-143 | All Taxpayers, All Retailers, Tax Practitioners | October 30, 2024 | |
| Sep. | 1 CCR 201-2, Rule 39-22-629, Advance Payment of Tax Credits | New | § 39-21-112(1), 39- 22-555, and 39-22- 629, C.R.S. | Provide guidance on the advance payment of tax credits established and permitted under House Bill 23-1272 | All Taxpayers, Tax Practitioners | November 30, 2024 | |
| Nov. | 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 | January 9, 2025 | |
| Nov. | 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 | January 9, 2025 |