Jump to navigation
Sign-up to Receive Rulemaking Notifications
Apply to be a Work Group Member
2017 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and cost effectiveness of its rules to determine if they should be continued in their current form, modified or repealed.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
The Colorado Department of Revenue Division of Taxation is convening a stakeholder workgroup to discuss whether to promulgate a regulation concerning processing of payments by partnerships and Subchapter S corporations relating to non-residents partners and shareholders. The stakeholder workgroup will take place on Monday, December 11th, 9:00 A.M. MST at 1313 Sherman Street, Room 220, Denver, CO 80261.
Colorado law requires pass-through entities, such as partnerships and S-corporations, to ensure that their nonresident partners, shareholders, or members pay Colorado income tax on their Colorado-source income. Pass-through entities can satisfy this requirement in one of three ways:
As these options presently exist, withholding presents considerable administrative burden for both taxpayers and the department, and the filing of a composite return prevents nonresident partners, shareholders, and members from claiming a refund for any overpayment of their Colorado income tax.
This work group will be convened to explore and consider changes that alleviate administrative burdens and improve efficiencies for taxpayers, tax practitioners, and the department. In particular, the department would like to discuss the possibility of (1) eliminating Form DR 0108, (2) establishing a method for pass-through entities to remit withholding for all nonresident partners, shareholders, or members collectively, and (3) allowing nonresident partners, shareholders, and members to claim on their individual income tax returns the tax paid on their behalf in a composite return.
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.
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 firstname.lastname@example.org. 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.
December Formal Rulemaking Hearing - December 20, 2107 at 9:00 AM at 1375 Sherman St., Room 127, Denver, CO 80203. The Department will hold a rulemaking hearing on the following rules:
Petition for Rule Changes - Submit Petition for Rulemaking