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 email@example.com.
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 firstname.lastname@example.org.
If you have any questions about this process, please reach out to email@example.com.
Scheduled Work Groups
No stakeholder work groups are scheduled at this time.
What is a Stakeholder Work Group?
How to Participate
You may participate in the stakeholder process and work group in two ways:
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 firstname.lastname@example.org for conference call information.
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 email@example.com.
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.
Current Scheduled Hearings:
Tips on using the rule files: See Frequently Asked Questions regarding state rules.
Procedure and Administration (1 CCR 201-1)
Income Tax (1 CCR 201-2)
- Sales and Use Tax (1 CCR 201-4)
- Sales and Use Tax - Special Regulations for Specific Businesses (1 CCR 201-5)
- Aircraft Manufacturer New Employee Income Tax Credit (1 CCR 201-6)
- Cigarette Tax, Tobacco Escrow Funds - Master Settlement Agreement, Tobacco Products (1 CCR 201-7)
- Tax Ton Mile Tax and Passenger Mile Tax (1 CCR 201-9)
- Severance Tax (1 CCR 201-10)
- Enterprise Zone Regulations (1 CCR 201-13)
- Rural Technology Enterprise Zones (1 CCR 201-14)
- Property Tax-Rent-Heat or Fuel Assistance for the Elderly or Disabled (1 CCR 201-15)
- Gasoline and Special Fuel Tax (1 CCR 201-16)
- Rules for Evidence of Lawful Presence(1 CCR 201-17)
- Retail Marijuana Tax (1 CCR 201-18)