On March 11, 2024, the Colorado Department of Revenue, Division of Taxation, adopted four income tax rules. The adoption was based on the public rulemaking hearing held on November 30, 2023.
Prior to the public rulemaking hearing, the Department solicited public comment on Rule 39-22-104(3)(d) from December 16, 2022, through January 31, 2023, and Rules 39-22-104(3)(p) and 39-22-104(3)(p.5) from January 23, 2023, through February 28, 2023.
Copies of the adopted rules, dates of publication in the Colorado Register, and effective dates may be found on the Secretary of State’s website at the links below.