Tax Rules

Due to the current limitations on gatherings of people, the Colorado Department of Revenue, Taxation Division, will be conducting rulemaking activities online. In lieu of in-person stakeholder workgroups, materials for contemplated rules (including any rule drafts or questions for consideration) can be found under the Draft Rules heading.  The Department is exploring telephonic or video stakeholder workgroup meetings and online comment threads as possible methods of collecting stakeholder input.  In the meantime, we are accepting comments from stakeholders via email to dor_taxrules@state.co.us.

Proposed rules scheduled for formal hearing can be found under Formal Rulemaking Hearings. Rulemaking hearings will be conducted by phone and video conference.  Interested parties are always welcome and encouraged to submit written comments in addition to or in lieu of testimony at a hearing.  Comments may be submitted to dor_taxrules@state.co.us.  

If you have any questions about this process, please reach out to dor_taxrules@state.co.us.


Stakeholder Work Groups

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and cost effectiveness of its rules to determine if they should be continued in their current form, modified, or repealed.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 and amend rules. When necessary, the Department assembles work groups made up of stakeholders, subject matter experts, and, if applicable, local government representatives to deliberate and provide guidance on proposed regulatory language and ideas.

Scheduled Work Groups​

No stakeholder work groups are scheduled 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 development of new rules or for the revision of existing rules. Stakeholder work groups occur in advance of a rulemaking hearing. The work group consists of individuals who have particular knowledge of the issue being discussed. The work group will be asked to provide their input and insight, along with constructive feedback and suggestions. Stakeholder input and feedback are the most important part of the rulemaking process, so we value any participation and suggestions.
How to Participate

You may participate in the stakeholder process and work group in two ways:

  1. Attend the work group meeting. No registration is required. If you cannot attend in person, we can accommodate a conference call for your participation.  Contact dor_taxrules@state.co.us for conference call information.

  2. Review the existing rules, the related legislation, or the tax topic being discussed 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 dor_taxrules@state.co.us.

After stakeholder work groups, the Department generally drafts or amends drafts of rules for adoption pursuant to the State Administrative Procedures Act found in section 24-4-103 of the Colorado Revised Statute.


Emergency Rules 


Draft Rules

The Department has adopted a highly collaborative process to review current rules and develop new rules. As part of this process, the Department seeks public comment on proposed draft rules. These drafts are not final and provide the public with an opportunity to provide input on rules before the Department begins the formal rulemaking process. The rules below are draft rules on which the Department is seeking comment. If you have an issue you would like the Department to consider adding to the draft rule or comments on content in the current draft rule, please send those to comments dor_taxrules@state.co.us.
 
 

Formal Rulemaking Hearings

After stakeholder work groups, the Department will issue 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 regulations are published and members of the public are encouraged to provide comments and concerns regarding the proposed regulation 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 dor_taxrules@state.co.us. Upon completion of the public comment period, the Executive Director of the Department of Revenue or his or her designee shall adopt the regulations as proposed, adopt the regulations with modifications, or send the regulations back to the Division for additional work.
 
If you participated in a rulemaking hearing with us, we would like to know how it went. Please provide comments on our Rulemaking Feedback form.

Current Scheduled Hearings:


Final Rules

Tips on using the rule files: See Frequently Asked Questions regarding state rules. 


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