Code of Colorado Regulations
200 - Department of Revenue
201 - Taxation Division
1 CCR 201-2 - INCOME TAX


Current through Register Vol. 47, No. 5, March 10, 2024

Regulations 39-22-103, 39-22-104, 39-22-305 eff. 04/30/2007.
Regulation 39-22-608 emer. rule expired eff. 04/26/2007.
Regulation 39-22-608 eff. 05/30/2007.
Regulation 39-22-522 eff. 11/30/2007.
Regulation 39-22-525 repealed eff. 11/30/2007.
Income Tax Special Regulations (Railroads, Airlines, Contractors, etc.) recodified under 1 CCR 201-3. Regulations. 39-22-121, 39-22-304(3)(i), 39-22-514, 39-22-522 eff. 01/01/2009.
Regulations 39-22-303.1 - 39-22-303.5.9; 39-22-303.10; 39-22-303.11(C); 39-22-305; 39-22-504(2) eff. 03/02/2009.
Regulations 39-22-652, 39-22-653, 39-22-656 eff. 03/30/2010.
Regulation 39-22-301.1 eff. 04/30/2010.
Regulations 39-22-303.5.7(A), 39-22-303.7.1, 39 -22.303.7.2 eff. 06/30/2010.
Regulations 39-22-104(4)(M), 39-22-120, 39-22-121, 39-22-504(2), 39-22-514, 39-22-518, 39-22-522, 39-22-622 eff. 03/02/2011.
Regulations 39-22-303.11(A)(C)(D); 39-22-608 eff. 08/15/2011.
Regulation 39-22-522 eff. 09/01/2011.
Regulation 39-22-608(3) emer. rule eff. 10/18/2011; expired eff. 02/15/2012.
Regulations 39-22-120, 39-22-121 eff. 12/30/2011.
Regulation 39-22-104.(1.7) emer. rule eff. 11/27/2013; expired 03/27/2014.
Regulations 39-22-303.9, 39-22-303.11(D), 39-22-308 repealed eff. 03/03/2014.
Regulation 39-22-104.(1.7) eff. 05/30/2014.
Regulations 39-22-104(4), 39-22-119 eff. 08/14/2014. Regulations 39-22-103.2, 39-22-103.6, 39-22-104(4)(L), 39-22-104(4)(M)(II), 39-22-303.4 repealed eff. 08/14/2014.
Regulation 39-22-622 eff. 10/15/2014
Regulations 39-22-103(8)(A), 39-22-103(8)(B), 39-22-104(5) eff. 10/30/2014. Regulations 39-26-507.5(3) 39-26-507.5(9), 39-22-516 (2.5) repealed eff. 10/30/2014.
Regulations 39-22-104(3)(G), 39-22-104(4)(M), 39-22-108, 39-22-507.6 eff. 12/16/2014. Regulation 39-22-302 repealed eff. 12/16/2014.
Regulations 39-22-121, 39-22-622 eff. 03/17/2015. Regulations 39-22-515, 39-22-516, 39-22-523, 39-22-524 repealed eff. 03/17/2015.
Regulations 39-22-507.6(1), 39-22-507.6(6) eff. 04/30/2015. Regulation 39-22-104.4 repealed eff. 04/30/2015.
Regulation 39-22-604.4. emer. rule eff. 06/03/2015; expired 10/01/2015.
Regulations 39-22-104(4)(F), 39-22-104(4) (N.5) eff. 06/30/2015.
Regulation 39-22-522 emer. rule eff. 07/15/2015; expired 11/12/2015.
Regulations 39-22-109, 39-22-110, 39-22-522, 39-22-2102 eff. 12/15/2015. Regulations 39-22-109(2), 39-22-116.2, 39-22-116.3, 39-22-2102(6) repealed eff.12/15/2015.
Special Regulations 1A-8A recodified from 1 CCR 201-3 eff. 12/30/2015.
Regulations 39-22-604(4), 39-22-656 eff. 01/14/2016. Regulations 39-22-127, 39-22-128 repealed eff. 01/14/2016.
Regulation 39-22-126 repealed eff. 01/19/2016.
Regulation 39-22-125 repealed eff. 01/30/2016.
Regulation 39-22-604.6 emer. rule eff. 09/13/2016; expired 01/11/2017.
Regulations 39-22-622(3)(a), 39-22-622(4)(c) eff. 09/14/2016. Regulations 39-22-527, 39-22-528 repealed eff. 09/14/2016.
Regulation 39-22-604.6 emer. rule eff. 02/09/2017; expired 05/09/2017.
Regulation 39-22-109 eff. 05/15/2017.
Rule 39-22-538 eff. 07/15/2017.
Regulations 39-22-104(4)(F), 39-22-110, 39-22-303(11)(C), 39-22-305, 39-22-516 eff. 09/14/2017.
Regulation 39-22-604.5 repealed eff. 01/01/2018.
Regulation 39-22-526, Rules 39-22-104(3)(g), 39-22-304(2)(f), 39-22-604, 39-22-622 eff. 08-14-2018. Regulations 22-604.1, 39-22-604.3, 39-22-604(4) repealed eff. 08/14/2018.
Regulation 39-22-1001 eff. 11/14/2018.
Regulations 39-22-109, 39-22-119, 39-22-303.6 -1 - 39-22-303.6 -18, 39-22-303.7 -1, 39-22-303.7 -2, 39-22-303(10), 39-22-303(11)(c), 39-22-305 emer. rules eff. 12/18/2018.
Regulations 39-22-109, 39-22-119, 39-22-121, 39-22-303.5 -1 - 39-22-303.5 -10, 39-22-303.6 -1 - 39-22-303.6 -18, 39-22-303.7 -1, 39-22-303.7 -2, 39,22,303(10), 39-22-303(11)(c), 39-22-305, 39-22-522, 39-22-2102 eff. 04/14/2019. Regulations 39-22-303.1, 39-22-303.3, 39-22-303.5.7(A) repealed eff. 04/14/2019.
Rule 39-22-627 eff. 03/16/2020.
Rules 39-22-608 -2, 39-22-609 -1 emer. rules eff. 04/03/2020.
Rules 39-22-608 -2, 39-22-609 -1 emer. rules eff. 04/20/2020; expired 08/18/2020.
Rules 39-22-103 (5.3), 39-22-303.6 -1(1)(f) emer. rules eff. 06/02/2020.
Rules 39-22-103 (5.3), 39-22-303.6 -1(1)(f) eff. 09/30/2020.
Rules 39-22-303 -1, 39-22-303(11)(f) eff. 03/02/2021. Rule 39-22-303(12)(c) repealed eff. 03/02/2021.
Rules 39-22-608 -2, 39-22-609 -1 emer. rules eff. 04/01/2021; expired 07/30/2021.
Rules 39-22-104(3)(g), 39-22-304(2)(f), 39-22-522 eff. 04/30/2021.
Rule 39-22-538 eff. 05/15/2021.
Rules 33-22-303.6 -1(1)(l)(vi), 33-22-303.6 -7(4)(d), Special Rule 9A eff. 01/30/2022.
Rules 39-22-119, 39-22-119.5, 39-22-123.5, 39-22-129, 39-22-627, 39-22-2003 eff. 03/17/2022. Rule 39-22-123 repealed eff. 03/17/2022.
Rule 39-22-120 repealed eff. 03/30/2022.
Rule 39-22-608 -2 emer. rule eff. 01/12/2023.

Annotations

Regulation 39-22-622(3)(a) (adopted 02/09/2015) was not extended by House Bill 16-1257 and therefore expired 05/15/2016.

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