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2018 Regulatory Agenda
Apply to be a Work Group Member
The Department conducts a continuous review of all of its rules to assess the continuing need for, appropriateness, and cost effectiveness of its rules to determine if they should be continued in their current form, modified or repealed. As part of this process, the Department has adopted a highly collaborative process to develop rules. The Department initially assembles work groups made up of stakeholders, subject matter experts, and, if applicable, local government representatives to deliberate and provide direction and guidance for the proposed language with which to begin its formal rulemaking process.
Scheduled Work Groups
There are no scheduled work groups at this time.
What is a Stakeholder Work Group?
A stakeholder work group is a forum for the Department to gather information from stakeholders for the possible development of new rules or for the revision of existing rules. Stakeholder work groups occur in advance of a rulemaking hearing. Stakeholder input and feedback is the most important part of the process, so we value any participation and suggestions. Stakeholder work groups are open to the public, but the primary discussion will be limited to work group members. A period of time will be provided for public comment. The Department will consider all applications, and any additional relevant information, when establishing the stakeholder work group. To receive stakeholder notifications, click here.
Work Group Members
The work group members consist of individuals who have particular knowledge of the issue up for discussion. Work group members will be asked to provide their input and insight, along with constructive feedback and suggestions.
How to Participate
You may participate in the stakeholder process and work group in two ways:
1. Review the existing rules, the related legislation, or the tax topic up for discussion and provide any feedback or input on any necessary changes to the rule or any guidance that needs to be included in the rule. All feedback can be sent via email to firstname.lastname@example.org.
2. If you are interested in being a member of the work group, please apply here. Please make sure you are available for the date and time of the work group before applying. If you cannot attend in person, we can accommodate a conference call for your participation. Interested parties not selected as members of the work group may still take an active role in the rulemaking process by attending the work group meeting and providing comments during the public comment period of the meeting or by submitting written comments to email@example.com.
After stakeholder work groups, the Department generally, but not always, drafts rules for adoption pursuant to the State Administrative Procedures Act found in section 24-4-103 of the Colorado Revised Statute.
The Department is contemplating amendments to existing rules that would require all cigarette wholesalers and tobacco product distributors to file tax returns electronically. In addition, the rules would clarify that the service fee cannot be retained for delinquencies in remitting the tax. The Department currently allows electronic filing of cigarette and tobacco product tax returns through Revenue Online. Colorado law expressly authorizes the Department to require cigarette wholesalers and tobacco product distributors to file tax returns electronically. Electronic filing offers increased accuracy and efficiencies for taxpayers and the Department. Thus, the Department is contemplating amendments to existing rules to require the electronic filing of cigarette and tobacco product tax returns.
Cigarette Tax Draft
Tobacco Products Tax Draft
We welcome and appreciate comments and suggestions regarding these drafts and the requirements prescribed therein. Please submit any comments you may have regarding these drafts to firstname.lastname@example.org by June 29, 2018. The Department will consider all comments received by this deadline and make a determination whether to require the electronic filing of cigarette and tobacco product returns.
After stakeholder work groups, the Department will issues a Notice of Formal Rulemaking and the Department begins the official rulemaking process pursuant to the State Administrative Procedures Act found in section 24-4-101 et. seq. of the Colorado Revised Statute. The proposed rules are published and members of the public are encouraged to provide comments and concerns regarding the proposed rule language. To receive rulemaking notifications, click here.
Public comment can be made in writing, in testimony during a public hearing or both. You may submit written comments to email@example.com. Upon completion of the public comment period, a Hearing Officer (who also conducts the public rulemaking hearing) reviews the public comments and makes a recommendation to the State Licensing Authority (the Executive Director of the Department of Revenue or their designee,) who adopts the rules as proposed, adopts the rules with modifications or sends the rules back to the Division for additional work.
We invite you to participate in the review of these rules by submitting written comments on any of the listed rules. The most helpful comments will reference the rule number and explain the reason for a recommended change. You may email comments or suggestions to firstname.lastname@example.org.
In its review of a rule, the Department will consider:
Petition for Rule Changes - Submit Petition for Rulemaking