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Miscellaneous Docket Rules - Adopted

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On February 3, 2022, the Colorado Department of Revenue, Division of Taxation, adopted twelve miscellaneous rules. The adoption was based on the public rulemaking hearing held on November 30, 2021.

Prior to this public rulemaking hearing, the Department solicited public comment on Rule 39-30-105.1 from October 15, 2020 through November 17, 2020 and from December 7, 2020 through January 15, 2021. The Department also solicited public comment on Rules 39-22-119, 39-22-119.5, 39-22-120, 39-22-123, and 39-22-123.5 from June 9, 2021 through July 8, 2021.

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. 

Rule 39-22-119.  Child Care Expenses Tax Credit.

Rule 39-22-119.5.  Low-Income Child Care Expenses Tax Credit.

Rule 39-22-120. TABOR Credits and Subtractions Subject to Excess Revenues.

Rule 39-22-123.  Earned Income Tax Credit.

Rule 39-22-123.5.  Earned Income Tax Credit.

Rule 39-22-129.  Child Tax Credit.

Rule 39-22-627. Temporary Adjustment of Income Tax Rate.

Rule 39-22-2003. State Sales Tax Refund.

Rule 39-26-717. Medical Material, Equipment, and Drugs.

Rule 39-28.6-102. Manufacturer’s List Price.

Rule 39-28.6-107. Distributor’s Service Fee.

Rule 39-30-105.1. Enterprise Zone Business Facility Employee Credits.