Changes to Federal Statutes Apply Prospectively

To All Interested Parties,

The following temporary emergency taxation rules, adopted pursuant to section 24-4-103(6), C.R.S., are currently in effect:

On June 2, 2020, the Colorado Department of Revenue, Division of Taxation, adopted temporary emergency rules to clarify that the term “internal revenue code” incorporates changes to federal statutes only on a prospective basis. Emergency rules are necessary to clarify and reflect the State’s position in light of taxpayer requests and questions regarding application of the law.

The emergency rules, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and will be published in the Colorado Register on or before July 10, 2020.

The Department welcomes any comments you may have on the emergency rules. Comments can be submitted to



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