Department of Revenue Calendar Year 2013 Regulatory Plan...September 2013 Tax practitioners...

Approved:Barbara J. BrohlExecutive Director

1

Rule Proposal NameStatute or Other Basis for

AdoptionPurpose of Proposed Rule or Rule

Change

Contemplated schedule for Adoption

*

Identify Those Affected by the Proposed Change

Board, Commission, or Executive Director that has Jurisdiction Over the

Rules

Status of Meetings and Interim

Action ContactTaxation

Confidential Records 39‐21‐113Missing references to recent

amendments to statuteSeptember 2013 Tax practitioners

Executive Director

No Meetings Scheduled at this time

Phillip Horwitz, 1375 Sherman, Suite 606, Denver, CO 80261, [email protected]

Child Care Contribution Credit

39‐22‐121 Clarify language October 2013

Child Care Centers, adoption exchange organizations,

adoption agencies Executive Director



Limitation on ITC Reg. 39‐22‐507.5(3) Repeal September 2013 Tax practitioners

Executive Director



Safe Harbor Lease Income

Reg. 39‐22‐303.4Regulation erroneously includes language limiting the provisions to

pre‐2009 returnsSeptember 2013 Tax practitioners

Executive Director



Dividends Received Reg. 39‐22‐303.9 Redundant with statute. Repeal September 2013 Tax practitioners

Executive Director



Coal Credit Reg. 39‐22‐308 Expired 2005. Repeal September 2013 Coal industry

Executive Director



Colorado Department of RevenueRegulatory Plan

January 2013 ‐ December 2013

* This is the anticipated adoption date. The process is scheduled to begin 6 months prior to this anticipated adoption date.


2



Change


*



Rules


Action Contact



Corp Est. Tax /declaration due date

Reg. 39‐22‐606.1 and .2Not found at the SOS, only on DOR's

site.September 2013 Tax practitioners

Executive Director



Consolidated Returns Reg. 39‐22‐303.11(D) Unnecessary September 2013 Tax practitioners

Executive Director



Child Care Credit Reg. 39‐22‐119TABOR refund mech repealed.

Repeal 2 and 3.September 2013 Tax practitioners

Executive Director



Residency / Military Reg. 39‐22‐103(8)(b)

Revise to make clear that election only available to individuals and their spouses serving outside the US for at

least 305 days.

September 2013 Tax practitioners

Executive Director



New ITC Reg. 39‐22‐507.6 Correct typos and grammar September 2013 Tax practitioners

Executive Director



Assessments Reg. 39‐22‐103.1Periodic review pursuant to Executive

Order D 2012‐002September 2013 Tax practitioners

Executive Director



Basic Date Reg. 39‐22‐103.2Periodic review pursuant to Executive


Executive Director





3



Change


*



Rules


Action Contact



Delegation of Executive Director Authority

Reg. 39‐22‐103.6Periodic review pursuant to Executive


Executive Director



Gross Conservation Easement Charitable Deduction Addback

Reg. 39‐22‐104(3)(g)Periodic review pursuant to Executive


Executive Director



Gross Receipts Tax Reg. 39‐22‐104.4Periodic review pursuant to Executive


Executive Director



Repurchase Agreements

Reg. 39‐22‐104(4)(f)Periodic review pursuant to Executive


Executive Director



Pension and annuity subtraction

Reg. 39‐22‐104(4)(a)Periodic review pursuant to Executive


Executive Director



Interest, dividends and capital gains subtraction for years of excess revenues

Reg. 39‐22‐104(4)(l)Periodic review pursuant to Executive


Executive Director





4



Change


*



Rules


Action Contact



Qualifying charitable contribution subtraction for taxpayers claiming federal standard deduction

Reg. 39‐22‐104(4)(m)Periodic review pursuant to Executive


Executive Director



Gross Receipts Tax Reg. 39‐22‐104.4Periodic review pursuant to Executive


Executive Director



Auctioneers / Auction Sales

Reg. 39‐26‐102.1Delete agency disclosure criteria, add examples and other clarification. Describe documentation duties

September 2013

Auctioneer Association, MV

dealers, Agricultural industry Executive Director



Charitable Organizations

39‐26‐718 and 102(2.5); regs 39‐26‐718.1(a) and

102(2.5)

Revise language, discuss auctions / donative intent element, add

examplesSeptember 2013

Charitable organizations,

religious organizations, tax practitioners Executive Director



Tax Rate Reg 39‐26‐105 Eliminate reference to 3% rate September 2013 Tax practitioners

Executive Director



Heavy Trucks Reg 39‐26‐106.3Statute repealed (but why still reference in 39‐26‐202(3)(a)??

September 2013 motor vehicle dealers

Executive Director





5



Change


*



Rules


Action Contact



Pollution Control Equipment

39‐26‐501.3 Statute repealed September 2013 CACI, Tax practitioners

Executive Director



Pollution Control Equipment

39‐26‐502 Statute repealed September 2013 CACI, Tax practitioners

Executive Director



Research Development Exemption

39‐26‐601(3) Statute repealed September 2013 CACI, Tax practitioners

Executive Director



Alternatively fueled vehicles

39‐22‐516(2.5) Regulation is out of date September 2013Environmental groups, motor vehicle dealers

Executive Director



Income tax refund interest

Reg. 39‐22‐622

Grammatical improvement warranted. Revise (5) from "the burden articulated in" to "the

statutory presumption articulated in"

December 2013 Tax practitioners, CACI

Executive Director



Consolidated Returns Reg. 39‐22‐305

Modify 2(b) to clarify that the combined group is treated as a single taxpayer for purposes of calculating the consolidated return, rather than the affiliated group being treated as the single taxpayer for purposes of

filing the combined report.


Executive Director





6



Change


*



Rules


Action Contact



Combined Returns Reg. 39‐22‐303.11(A)

New corporation should be included in combined return if the operations inside the new corp were part of group prior to restructuring.


Executive Director



Subchapter S income

Repeal in full. IRC 1366(b) and 39‐22‐323(3) require income passed thru maintain its original character.

Nonresident shareholder should be addressed in 39‐22‐109 and

member's pro rata shared addressed in 39‐22‐322(2). Credit addressed in

39‐22‐329


Executive Director



Charitable Contribution Subtraction for non‐Itemizing taxpayer

Reg. 39‐22‐104(4)(m)(II)Reg is awkward and limited value. Rules re: charitable contribution should be under 39‐22‐104(4)(m).

December 2013Tax practitioner,

charitable organizations

Executive Director



Gross Receipts Tax Reg. 39‐22‐104.4

Expand for clarity. Renumber. Language of reg clarifies that gross receipts tax election available to

individuals rather than corporations.


Executive Director





7



Change


*



Rules


Action Contact



Durable Medical Equipment / Medical exemptions

Reg. 39‐26‐717.1

Completely revise regulation. Incorporate recent legislation, consolidate with other medical exemptions, incorporate FYI 68 information. Require medical

purpose for medical supplies. Discuss PLR10‐004 and GIL 11‐011.

December 2013Medical equipment supplier, hospitals,

doctors

Executive Director



Statute of Limitations39‐21‐107 and 108 and reg

703.2(c.5)

Incorporate recent legislation re: sales tax refunds; consolidate with

other statutes of limitations for other taxes. Clarify application

December 2013Tax practitioners, retailers' council

Executive Director



Pesticides 39‐26‐716 and SR 1

Incorporate recent legislation re: adjuvant, revise language, examples of application (see proposed revision

to FYI Sales 76)

December 2013Agriculture producer, pesticide dealers

Executive Director



Manufacturing machinery

39‐26‐709

Revise language, remove reference to 39‐26‐114. Discuss machinery v.

hand tools? Cooking is not manufacturing?

December 2013 CACI, tax practitioners

Executive Director



Medical Marijuana Define “supplies” December 2013Medical marijuana

industryExecutive Director



Heavy Trucks 39‐26‐106.3 Repeal December 2013 Motor vehicle dealers

Executive Director





8



Change


*



Rules


Action Contact



Recognized accounting procedures

39‐26‐118.1 Repeal December 2013 Tax practitioners

Executive Director



Statute of Limitations re: Use tax

39‐26‐210 Consolidate with Reg 39‐26‐108 December 2013 Tax practitioners

Executive Director



Doing business in this state

39‐26‐102.3Periodic review pursuant to Executive

Order D 2012‐002December 2013

CACI, CML, CC, tax practitioners

Executive Director



Food 39‐26‐102.4.5Periodic review pursuant to Executive


CACI, Retailers' Council, tax practitioners Executive Director



Gross taxable sales 39‐26‐102.5Periodic review pursuant to Executive





Purchase price 39‐26‐102.7(a)Periodic review pursuant to Executive





Consideration in addition to exchanged property

39‐26‐102.7(b)Periodic review pursuant to Executive







9



Change


*



Rules


Action Contact



Retail sale 39‐26‐102.9Periodic review pursuant to Executive





Sale 39‐26‐102.10Periodic review pursuant to Executive





Rooms and accommodations



CACI, Retailers' Council, Hotel / Motel industry, CML, CC, tax

practitioners Executive Director



Sales tax on manufactured articles


Order D 2012‐002December 2013 CACI, tax practitioners

Executive Director



Apportionment of sales and use tax on computer software



Computer software industry, Tax practitioners Executive Director



Responsible Officer Liability

39‐21‐116.5 New regulation. Clarify application March 2014CACI, retailers' council,

tax practitionersExecutive Director



Estate Tax 39‐23.5‐101.1Delete unless Congress, acting prior to 3/31/2013, re‐enacts the federal

credit for state estate tax paidMarch 2014 Tax practitioners

Executive Director





10



Change


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Rules


Action Contact





Executive Director





Executive Director





Executive Director





Executive Director





Executive Director





Executive Director





Executive Director





11



Change


*



Rules


Action Contact





Executive Director





Executive Director





Executive Director





Executive Director





Executive Director





Executive Director





Executive Director





12



Change


*



Rules


Action Contact





Executive Director





Executive Director





Executive Director





Executive Director





Executive Director





Executive Director





Executive Director





13



Change


*



Rules


Action Contact





Executive Director





Executive Director





Executive Director





Executive Director



The Old Investment Tax Credit (ITC)

Reg. 39‐22‐507.5(1)

Could repeal because all substantive issues are already in statute. May need to look at whether or not we want to put the FYI information in a regulation if this one is repealed

March 2014 Tax practitioners

Executive Director



Credit for Tax Paid Another state

Reg. 39‐22‐108

Source of income discussion should be moved to 39‐22‐109. Repeal 1. Para 2 addresses two issues which

should be separated.


Executive Director





14



Change


*



Rules


Action Contact



Modification to income

Reg. 39‐22‐104(4)

Add title. Move definition of Colo taxable income to new regulation under 39‐22‐104(2) regarding

modifications to fed taxable income. Include guidance of taxability of

income earned prior to establishing residency in Colorado (e.g., pension funds) but received after residency

established in Colo.


Executive Director



Resident Individual Reg. 39‐22‐103(8)(a)

Change "can also be" to "is also". Provide guidance re determining

domicile and factors DOR considers. People v White ("objectively

determined")


Executive Director



Combined ReturnsReg. 39‐22‐303.8 and

303.11Deal with multiple lines of business.

80/20 ruleMarch 2014

CACI, Retailers' Council, Tax practitioners Executive Director



Dividends in a Combined Report

Reg. 39‐22‐303Deal with corporations that de minims property or payroll

March 2014CACI, Retailers' Council, Tax practitioners Executive Director



Daily Rental Fee) 43‐4‐804(1)(b Define primary place of business March 2014Motor vehicle dealers and rental companies

Executive Director





15



Change


*



Rules


Action Contact



Lottery

Colorado Lottery Jackpot Game "MatchPlay"

24‐35‐208 (1) (a) and (2); 24‐35‐212; 24‐25‐212.5

Periodic review pursuant to Executive Order D 2012‐002

March 2013Lottery player and proceed recipients Lottery Commission


Mari Boyd, 225 N. Main Street, Pueblo, CO 81003, [email protected]

Colorado Lottery Jackpot Game "Lotto"

24‐35‐208 (1) (a) and (2); 24‐35‐212; 24‐25‐212.5

Adjust percent of sales to Lotto jackpot to fund the reserve April 2013

Lottery proceed recipients Lottery Commission



Colorado Lottery Jackpot Game "Cash 5"

24‐35‐208 (1) (a) and (2); 24‐35‐212; 24‐25‐212.5


April 2013Lottery player and proceed recipients Lottery Commission





16



Change


*



Rules


Action Contact



DMV

1 CCR 204‐17 Interlock Restricted Licenses 42‐2‐132.5, 24‐4‐103

To regulate the issuance of Interlock Restricted Licenses and the

monitoring of driver compliance with the Interlock Restricted License September 2013

Interlock Restricted Drivers, Ignition

Interlock Providers, Colorado Department of Public Health and Environment, Hearing Officers, Defense Bar,

Prosecutors. Executive Director


Steve Hooper, 1881 Pierce Street, Lakewood, CO 80214, [email protected]

1 CCR 204‐10 Rule 1. Temporary Special Event License Plates

42‐1‐204, 42‐3‐220, and 42‐3‐301 C.R.S


June 2014Special Events,

Correctional Industries

Executive Director


Dylan Ikenouye, 1881 Pierce Street, Lakewood, CO 80214, [email protected]

1 CCR 204‐10 Rule 2. Periodic Motor Vehicle Registration

42‐1‐204, 42‐3‐102, 42‐3‐104, 42‐3‐107, 42‐3‐116, 42‐3‐201, 42‐3‐210, 42‐3‐211, 42‐3‐219, 42‐3‐304, 42‐3‐305, 42‐3‐306 C.R.S.


September 2013

Registered Vehicle Owners, County Motor

Vehicles

Executive Director



1 CCR 2014‐10 Rule 3. Cancellation of Vehicle Registration for Failure to Pay Civil Penalties

41‐1‐204, 42‐3‐120, 42‐4‐235(2)(d)


July 2013

PUC, CSP, Counties, Towns, Cities, County

Motor VehiclesExecutive Director





17



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 4. Gross Vehicle Weight Registrations

42‐1‐102(23.5), 42‐1‐102(109), 42‐1‐201, 42‐1‐204, and 42‐3‐306(5) C.R.S.


January 2014POE, CSP, Counties, Cities, Towns, County




1 CCR 204‐10 Rule 5. Colorado Fleet Registration Programs

42‐1‐102(35), 42‐1‐102(36), 42‐1‐204, 42‐3‐107(27), 42‐3‐113(8), and

42‐3‐125, C.R.S.


April 2014Fleet owners, County

Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 6. Colorado State Patrol License Plates

42‐1‐204, 42‐3‐104(1), 42‐3‐104(2), 42‐3‐104(3), 42‐3‐104(4), 42‐3‐201 and 42‐3‐

207(1), C.R.S.


April 2014 CSP

Executive Director



1 CCR 204‐10 Rule 8. Dealer Title

42‐1‐204, 42‐6‐102(2), 42‐6‐111(2), 42‐6‐137(6), and

42‐6‐138(4), C.R.S.


April 2014Dealers, AID, County

Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 9. Depot License Plates

42‐1‐204, 42‐3‐116, 42‐3‐120, 42‐3‐121 (1) (d) and

42‐3‐301, C.R.S.


September 2013Depot owners, Dealers, AID

Executive Director





18



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 10. Disposition of Motor Vehicles Abandoned at Motor Vehicle Repair Shops

38‐20‐116(2.5)(a), 42‐1‐204, 42‐1‐206(2)(a)(b), 42‐4‐2104, 42‐4‐2109, 42‐6‐102(15), 42‐6‐104, and 42‐

6‐136, C.R.S.


April 2014Law Enforcement, Repair Shops, Tow

Carries, PUCExecutive Director



1 CCR 204‐10 Rule 11. Emergency Vehicle Equipment Authorization

42‐1‐102(6), 42‐1‐204, 42‐4‐213, 42‐4‐108, 42‐4‐222

and 42‐4‐238, C.R.S.


August 2013EMV owners, Law Enforcement

Executive Director



1 CCR 204‐10 Rule 12. Private Tow Requirements for Abandoned Vehicles

of 42‐1‐204 C.R.S., Part 21 of Article 4 of Title 42,

C.R.S.






1 CCR 204‐10 Rule 13. Public Tow Requirements for Abandoned Vehicles

42‐1‐204 C.R.S., Part 18 of Article 4 of Title 42, C.R.S.






1 CCR 204‐10 Rule 14. Enforcement and Hearing Procedures

42‐1‐204, C.R.S.Periodic review pursuant to Executive


Law Enforcement, Repair Shops, Tow






19



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 15. Fallen Service Member License Plates

42‐1‐102 (24), 42‐1‐102 (24.5), 42‐1‐204, 42‐3‐213 (1) (a) (XIV), 42‐3‐213 (1) (f) and 42‐3‐213 (15),

C.R.S.


April 2014Fallen Service

Members, County Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 16. Group Special License Plates

42‐1‐102(41.5), 42‐1‐201, 42‐1‐204, 42‐3‐207, 42‐3‐208 and 42‐3‐301, C.R.S.


October 2013

Group Special License Plate Sponsors, County

Motor Vehicles, Correctional Industries

Executive Director



1 CCR 204‐10 Rule 17. Horseless Carriage

42‐1‐204, 42‐3‐120 and 42‐3‐219, C.R.S.


April 2013Horseless Carriage

Owners

Executive Director



1 CCR 204‐10 Rule 18. Acceptable Evidence of Vehicle Proof of Ownership

42‐1‐204, 42‐6‐106(1)(d), 42‐6‐106(1)(e), 42‐6‐107, 42‐6‐109, 42‐6‐110, 42‐6‐113, 42‐6‐114, 42‐6‐115, and 42‐6‐119, C.R.S.


February 2014Registered Vehicle

Owners, County Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 19. Bonding for Colorado Certificate of Title

42‐6‐104, 42‐6‐102(17)(c), and 42‐6‐115, C.R.S.


February 2014Law Enforcement,

Dealers, County Motor Vehicles,

Executive Director





20



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 20. License Plate Retirement Rule

42‐1‐102 (24), 42‐1‐102 (41.5), 42‐1‐204, 42‐3‐

207(1) (b) (II), 42‐3‐212(7), 42‐3‐214(7), 42‐3‐215(7), 42‐3‐216(7), 42‐3‐221(6), 42‐3‐222(6), 42‐3‐223(6), 42‐3‐224(2)(b) and 42‐3‐

225(2)(b), C.R.S.


April 2013Group Special and

Alumni Plate Owners and Sponsors

Executive Director



1 CCR 204‐10 Rule 21. Manufacturer License Plates

42‐1‐204, 42‐3‐116 and 42‐3‐304 (6)(b), C.R.S.


October 2013Manufacturers, Dealers, AID

Executive Director



1 CCR 204‐10 Rule 22. Manufacturer's Certificate of Origin

12‐6‐102 (11), 12‐6‐102 (12), 42‐1‐102(5), 42‐6‐102 (11), 42‐6‐102 (22), 42‐6‐104, 42‐6‐105, 42‐6‐113 and 42‐6‐115, C.R.S.


October 2013Manufacturers,

Dealers, AID, County Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 23. Payment of Specific Ownership Taxes on Special Mobile Equipment

42‐1‐204 and 42‐3‐107(16), C.R.S.


February 2014

SMM Dealers, SMM Renters and Lessees,

POE, Law Enforcement, Local Governments, Tax,

County Motor Vehicle Executive Director





21



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 24. Persons with Disabilities Parking Placard Fee

42‐1‐204, 42‐3‐204 (2) , C.R.S.


November 2013

PWD, Law Enforcement, Local

Governments, Parking Authorities, County Motor Vehicles Executive Director



1 CCR 204‐10 Rule 25. Persons with Disabilities Parking Privileges

12‐36‐106(3)(i), 12‐36‐107.4, article 32 of title 12, 12‐38‐111.5, 42‐1‐204, 42‐3‐204, and 42‐4‐1208,

C.R.S.


November 2013

PWD, Law Enforcement, Local

Governments, Parking Authorities, County Motor Vehicles Executive Director



1 CCR 204‐10 Rule 26. Physical Inspection of Motor Vehicles

42‐1‐204, 42‐3‐105 (1)(c)(I) and 42‐6‐107 (1)(b), C.R.S.


July 2013VIN Inspectors, Law Enforcement, County




1 CCR 204‐10 Rule 27. Records Open to Inspection

24‐72‐202, 24‐72‐204, 38‐29‐102, 42‐1‐102, 42‐1‐204, 42‐1‐206, 42‐2‐121, 42‐6‐102 and 42‐6‐122 C.r.s. and 18 U.S.C. sec.

2721, et seq.


April 2013

Law Enforcement, Dealers, Local

Governments, Tow Carriers, County Motor Vehicles Executive Director





22



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 28. Regarding the annual Registration of all Vehicles Owned by the State of Colorado or any Agency or Institution Thereof

42‐1‐204 and 42‐3‐104 (4).Periodic review pursuant to Executive

Order D 2012‐002November 2013

State and Local Governments, County

Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 29. Reserving Personalized License Plates

42‐1‐204 and 42‐3‐211(9)(a) C.R.S.


April 2013Personalized Plate


Executive Director



1 CCR 204‐10 Rule 30. Rules and Regulations Concerning the Payment of Specific Ownership Taxes on Vehicles Designated as Class B or Class C Personal Property Which are Rented to Others

42‐1‐204, 42‐3‐107(11) and 42‐3‐107 (12), C.R.S.


April 2013

Vehicle Rental Companies, Dealers, AID, Law Enforcement, County Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 31. Salvage and Previously Salvaged Disclosure

42‐5‐202 through 205, 42‐6‐102 (6), (10), (15), (16), (17), and (23), 42‐6‐104, 42‐6‐110, 42‐6‐116 and 42‐6‐

136, C.R.S.


August 2013

Law Enforcement, Dealers, Repair Shops, Scrap Yards, County Motor Vehicles Executive Director





23



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 32. Special License Plate Surcharge

42‐1‐204 and 42‐3‐312, C.R.S.


April 2013

Group Special, Alumni, and Military Plate

Owners and Sponsors, County Motor Vehicles Executive Director



1 CCR 204‐10 Rule 33. Special Use Trucks

42‐1‐102(108), 42‐1‐204, 42‐3‐305(5)(c), 42‐3‐

305(9)(d), (f), (g) & (h), 42‐3‐306(5)(c) and 42‐3‐306(9)(d), (f), (g) & (h),

C.R.S.


November 2013Special Use Truck

Owners, PUC, County Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 34. Temporary Registration Permits

42‐1‐204, 42‐3‐116(5), 42‐3‐203(3)(b), 42‐3‐

203(3)(c)(II) and 42‐3‐203(3)(c)(III), C.R.S.


November 2013

Temporary Registration

Customers, Dealers, Tolling Authorities, AID, County Motor

Vehicles Executive Director



1 CCR 204‐10 Rule 35. Transporter Plates

of 42‐1‐204, 42‐3‐116(1), 42‐3‐120(2), 42‐3‐ 121(1) (d) and 42‐3‐304(7) (a),

C.R.S.


September 2013Transporter Owners,

Dealers, AID

Executive Director



1 CCR 204‐10 Rule 37. Vehicles Classified as Farm Trucks and Farm Tractors

42‐1‐204 and 42‐3‐306(4), C.R.S.


July 2013

Farmers and Ranchers, Local Governments, POE, County Motor

Vehicles Executive Director





24



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 38. Year of Manufacture License Plates

of 42‐1‐204, 42‐3‐120 and 42‐3‐219(1)(b), C.R.S.


May 2013YOM Owners, Law

Enforcement

Executive Director



1 CCR 204‐10 Rule 39. Cancel Records

42‐6‐136, 12‐4‐2201 (1‐3), 42‐4‐2202, 42‐5‐101(2), 42‐

4‐2109, C.R.S.


June 2013 County Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 40. Low Power Scooters

are 42‐1‐102(48.5), 42‐1‐204, 42‐2‐103(2), 42‐3‐105(2), 42‐3‐105(4), and

42‐3‐311, C.R.S.


June 2013

Low Power Scooter Owners and Dealers, Local Governments, Law Enforcement Executive Director



1 CCR 204‐10 Rule 41. License Plate Destruction, Recycling and Disposal

42‐1‐204, 42‐3‐201(6)(a) and 42‐3‐201(6)(b), C.R.S.


August 2013 County Motor Vehicles

Executive Director



1 CCR 204‐10 Rule 42. Special Mobile Machinery Specific Ownership Tax Credit for Out of State Use Under Contractual Agreements

42‐1‐204 and 42‐3‐107(17)(a) through 42‐3‐

107(17), C.R.S.


December 2013

SMM Owners, POE, Local Governments, Law Enforcement,

County Motor Vehicles

Executive Director





25



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 43. Stolen Motor Vehicles

42‐3‐118(2)(a) and 42‐6‐145(3)(b), C.R.S.


December 2013Law Enforcement, County Motor Vehicles, MVIU

Executive Director



1 CCR 204‐10 Rule 44. Late Fee Exemption

42‐1‐204 and 42‐3‐112, C.R.S.


December 2013Registered Vehicle


Executive Director



1 CCR 204‐10 Rule 45. Alumni License Plates

42‐1‐201, 42‐1‐204, 42‐3‐214 and 42‐3‐301, C.R.S.


January 2014

Alumni Association and Plate Owners,

Correctional Industries, County Motor Vehicles Executive Director



1 CCR 204‐10 Rule 46. Application for Registration ‐ Proof of Insurance

42‐1‐204, 42‐3‐105(1)(d)(I), 42‐3‐105(2), 42‐3‐113(2)(d)(I), 42‐3‐113(2)(d)(II), 42‐3‐113(2)(d)(III), 42‐3‐113(2)(d)(IV), 42‐3‐

113(2)(d)(V), and 42‐3‐113(3), C.R.S.


January 2014

Registered Vehicle Owners, County Motor Vehicles, MIIDB, Law Enforcement, DORA

DOI

Executive Director



1 CCR 204‐10 Rule 47. Expired Temporary Permit

42‐1‐204 and 42‐3‐112, C.R.S.


January 2014Registered Vehicle


Executive Director





26



Change


*



Rules


Action Contact



1 CCR 204‐10 Rule 48. Colorado Dealer License Plates

$2‐1‐102(22), 42‐1‐204, 42‐3‐116, and 42‐3‐304, C.R.S.


January 2014

Dealers, AID, Law Enforcement, Local

Governments, County Motor Vehicles Executive Director



New Rules for Evaluation of Driver Improvement Schools (1 CCR # not assigned)

42‐1‐223Set standards for the frequency and

types of evaluations of driver improvement schools

June 2013Driver Improvement Schools, Colorado

CourtsExecutive Director


Laurie Benallo, 1881 Pierce Street, Lakewood, CO 80214, [email protected]

1 CCR 204‐3 Rules for Commercial Driving Schools and Approved Driver Education Courses

12‐15‐116, 42‐2‐111(1)(b)

Prescribe the content of courses of instruction; prescribe the type of

equipment to be used in said courses; prescribe records to be kept;

prescribe the form of contracts and agreements used by the schools

June 2013Driver Education

Schools, Third‐party testers

Executive Director


Laurie Benallo, 1881 Pierce Street, Lakewood, CO 80214, [email protected]



27



Change


*



Rules


Action Contact



EnforcementAUTO INDUSTRY DIVISION

Regulation 12‐6‐104(3)(f) CRS 12‐6‐104(3)(f) Amend MVDB Hearing Procedures October 2013 All MVDB Licensees Motor Vehicle Dealer Board


Bruce Zulauf, 1881 Pierce Street, Lakewood, CO 80214, [email protected]

Regulation 12‐6‐104(3)(k) CRS 12‐6‐104(3)(k) Amend Disclosure form October 2013

MVDB Licensed Dealers Motor Vehicle Dealer Board



Regulation 12‐6‐104(3)(m) CRS 12‐6‐104(3)(m)

Amend/Repeal Hearing Procedures before a Hearing Officer October 2013

MVDB Licensed Salesperson & DOR Hearings Division Motor Vehicle Dealer Board



Regulation 12‐6‐105(1)(c) CRS 12‐6‐105(1)(c) Amend/Define "administrator" October 2013

All Executive Director Licensees Motor Vehicle Dealer Board



Regulation 12‐6‐105(1)(d) CRS 12‐6‐105(1)(d) Amend/Define "administrator" October 2013




Regulation 12‐6‐105(1)(e) CRS 12‐6‐105(1)(e) Amend/Define "administrator" October 2013






28



Change


*



Rules


Action Contact



Regulation 12‐6‐105(1)(f) CRS 12‐6‐105(1)(f) Amend/Define "administrator" October 2013




Regulation 12‐6‐114 CRS 12‐6‐114 Amend/Define "administrator" October 2013All Executive Director

Licensees Motor Vehicle Dealer Board



Regulation 12‐6‐115(5) CRS 12‐6‐115(5) Amend/Define "administrator" October 2013




Regulation 12‐6‐118(1)(b) CRS 12‐6‐118(1)(b) Amend/Define "administrator" October 2013




Regulation 12‐6‐118(3)(k) CRS 12‐6‐118(3)(k)

Amend/review all advertising regulations October 2013 ALL Licensees Motor Vehicle Dealer Board



Regulation 12‐6‐118(3)(v) CRS 12‐6‐118(3)(v)

Amend requirements for rejection of financing rule October 2013

All MVDB Dealer Licensees Motor Vehicle Dealer Board



Regulation 12‐6‐120(2) CRS 12‐6‐118(2) Amend declaratory orders rule October 2013 All MVDB Licensees Motor Vehicle Dealer Board





29



Change


*



Rules


Action Contact



Regulation 12‐6‐504(1)(m)(I) CRS 12‐6‐504(1)(m)(I) Amend Disclosure form October 2013

ALL MVDB Powersport Licensees Motor Vehicle Dealer Board



Regulation 12‐6‐505(1)(g) CRS 12‐6‐505(1)(g) Amend application requirements October 2013

All Executive Director Powersport Licensees Motor Vehicle Dealer Board



Regulation 12‐6‐505(1)(h) CRS 12‐6‐505(1)(h) Amend hearing procedures for EDO October 2013

All Executive Director Powersport Licensees Motor Vehicle Dealer Board



Regulation 12‐6‐520 (3)(i) CRS 12‐6‐520 (3)(i) Amend advertising rules October 2013




Regulation 12‐6‐520 (3)(p) CRS 12‐6‐520 (3)(p)

Amend requirements for rejection of financing rule October 2013




Regulation 12‐6‐521 (2) Regulation 12‐6‐521 (2) Amend Hearing Procedures October 2013




GAMING

Rule 6 ‐ Declaratory Orders

12‐47.1‐201, C.R.S., 12‐47.1‐203, C.R.S., 12‐47.1‐302, C.R.S., and 24‐4‐105

(10), C.R.S.


December 2013Limited Gaming

Licensees; Gaming Public (possibly)

Colorado Limited Gaming Control Commission


Brenda Davis, 17310 W. Colfax Ave., Golden, CO 80401, [email protected]



30



Change


*



Rules


Action Contact



Rule 7 ‐ Conflicts of Interest

12‐47.1‐201, C.R.S., 12‐47.1‐203, C.R.S., 12‐47.1‐302, C.R.S., and 12‐47.1‐

401, C.R.S.


December 2013

Limited Gaming Licensees; Gaming

Commission; Division of Gaming Employees




Rule 9 ‐ Minimum Procedures for Drop, Count, and Distribution of Chips and Coins for Blackjack, Craps and Roulette

12‐47.1‐201, C.R.S., 12‐47.1‐203, C.R.S., and 12‐

47.1‐302, C.R.S.



Licensees




Rule 11 ‐ Minimum Procedures for Drop, Count, and Distribution of Chips and Coins for Poker

12‐47.1‐201, C.R.S., 12‐47.1‐203, C.R.S., and 12‐

47.1‐302, C.R.S.



LicenseesColorado Limited Gaming

Control Commission



Rule 16 ‐ Accounting Regulations

12‐47.1‐102, C.R.S., 12‐47.1‐201, C.R.S., 12‐47.1‐203, C.R.S., 12‐47.1‐302, C.R.S., 12‐47.1‐602, C.R.S., and 12‐47.1‐806, C.R.S.


December 2013

Limited Gaming Licensees




LIQUORReview 47‐302 Changing, Altering , or Modifying License Premises

12‐47‐202 Review regulations regarding modification of licensed premises

October 2013

Local licensing authorities, LED,

wholesale and retail liquor licensees Executive Director


Don Burmania, 1881 Pierce, Lakewood, CO 80214, [email protected]



31



Change


*



Rules


Action Contact



Review 47‐303 License Renewal

12‐47‐202 Review regulations regarding license renewals

October 2013

Local licensing authorities, retail liquor licensees

Executive Director



Review 47‐307 Master Files

12‐47‐202 Review regulations regarding the minimum number of licenses for qualification for a master file

October 2013

LED, all liquor licensees

Executive Director



Review 47‐309 Sports and Entertainment venues

12‐47‐202 Review regulations regarding sports and entertainment venues

October 2013

LED, retail on‐premise liquor licensees

Executive Director



Review 47‐312 Change of Location

12‐47‐202 Review regulations regarding change of licensed retail locations

October 2013

Local licensing authorities, retail liquor licensees

Executive Director



Review 47‐316 Advertising Practices

12‐47‐202 Review regulations regarding consumer advertising specialties and

point‐of‐sale advertisingOctober 2013

Wholesale and retail liquor licensees

Executive Director



Review 47‐320 Signs and Interior Displays

12‐47‐202 Review regulations regarding signs and interior displays

October 2013


Executive Director



Review 47‐322 Unfair Trade Practices and Competition

12‐47‐202 Review regulations regarding unfair trade practices and competition

October 2013

All liquor licensees

Executive Director





32



Change


*



Rules


Action Contact



Review 47‐323 Lawful Extension of Credit

12‐47‐202 Review regulations regarding lawful extension of credit

October 2013


Executive Director



Review 47‐410 Retail Warehouse Storage Permit

12‐47‐202 Review regulations regarding retail storage in a wholesaler's warehouse

October 2013


Executive Director



Review 47‐418 Restaurants

12‐47‐202 Review regulations regarding meal preparation in restaurants

October 2013

Hotel & restaurant licensees, local

licensing authoritiesExecutive Director



Review 47‐600 Complaints Against Licenses ‐ Suspension and Revocation of Licenses

12‐47‐202 Review regulations regarding evidentiary and notice standards for

disciplinary hearings

October 2013

Local and state licensing authorities, all liquor licensees

Executive Director



Review 47‐604 Compliance Check Penalties

12‐47‐202 Review regulations regarding penalties for compliance check

violations

October 2013

Local and state licensing authorities, retail liquor licensees,

general publicExecutive Director





33



Change


*



Rules


Action Contact



Review 47‐605 Responsible Alcohol Beverage Vendor and Permitted Tastings by Retail Liquor Stores and Liquor Licensed Drugstores

12‐47‐202 Review regulations regarding responsible alcohol vendor beverage

training

October 2013

Local and state licensing authorities, retail liquor licensees,

general public

Executive Director



Review 47‐900 Conduct of Establishment

12‐47‐202 Review regulations regarding conduct of liquor establishments

October 2013

Retail on‐premise licensees, local

licensing authoritiesExecutive Director



Review 47‐918 Removal of Alcohol Beverages From Premises

12‐47‐202Review regulation regarding the

removal of alcohol beverages from licensed premises

October 2013

Retail on‐premise licensees, local and state licensing authorities Executive Director



Review 47‐920 Solicitation of Drinks

12‐47‐202 Review regulations regarding solicitation of drinks

October 2013

Retail on‐premise licensees

Executive Director



Review 47‐922 Gambling

12‐47‐202 Review regulations regarding gambling in retail liquor

establishmentsOctober 2013

Retail liquor licensees

Executive Director



47‐002 Fermented Malt Beverages ‐ Advertising Practices

12‐47‐202Periodic review pursuant to Executive

Order D 2012‐002October 2013

LED, all liquor licensees, local

licensing authorities, general public Executive Director





34



Change


*



Rules


Action Contact



47‐004 Fermented Malt Beverages ‐ Possession of Alcohol Liquors







47‐006 Fermented Malt Beverages ‐ Identification and Labeling







47‐008 Fermented Malt Beverages ‐ Limitations of License







47‐100 Definitions







47‐200 Declaratory Orders Concerning the Colorado Liquor, Beer or Special Event Codes







47‐300 Change in Class of License 12‐47‐202


October 2013





47‐301 Undue Concentration of Licenses









35



Change


*



Rules


Action Contact



47‐304 Transfer of Ownership and Changes in Licensed Entities







47‐306 Change of Trade Names 12‐47‐202


October 2013





47‐310 Application ‐ General Provisions 12‐47‐202


October 2013





RACING

Amend or Abolish 5.318 Quantifying

minimum levels of pre‐race Furosemide

12‐60‐201(1)

Remove potential ambiguity or inconsistency in the applicability of Rule 5.318 and Rule 5.320 regarding

the pre‐race administration of Furosemide (Lasix)

May 2013DORE, horse owner and trainer licensees, veterinarian licensees

Racing Commission


Dan Hartman, 1881 Pierce Street, Lakewood, CO, 80214, [email protected]

Amend 3.500 License requirements for

minor child owners.

12‐60‐201(1); 12‐60‐503(1)(a)

Clarify licensing rules regarding horse ownership by minor‐aged licensees so that there shall be no minimum age for ownership, so long as a

parent or guardian is licensed as their authorized agent.

May 2013DORE, horse owner

licensees

Racing Commission





36



Change


*



Rules


Action Contact



Amend 3.802 or Add 3.803 License

requirements for minor child owners.

12‐60‐201(1); 12‐60‐503(1)(a)

Better define and clarify licensure of parent or guardian who is authorized agent for minor‐aged horse owner.

May 2013

DORE, minor‐aged horse owner licensees and their parents and/or guardians Racing Commission



Amend 3.804 License requirements for

minor child owners.

12‐60‐201(1); 12‐60‐503(1)(a)

Provide specific documentary requirements for licensure of

authorized agents for minor‐aged horse owners who are so young they

can't read or write.

May 2013

DORE, minor‐aged horse owner licensees and their parents and/or guardians Racing Commission



Amend 3.402 Safety equipment

requirements12‐60‐201(1)

Amend rule to reflect equipment and safety modifications as adopted by the ARCI in their model rules on

7/24/12.

May 2013 DORE, DORE licensees

Racing Commission



Amend 5.308 Prohibited medication

practices12‐60‐201(1)

Amend rule to reflect modifications and additions to prohibited

medication practices as adopted by the ARCI in their model rules on

7/24/12.

May 2013DORE, owner, trainer and veterinarian

licensees.Racing Commission



Amend 3.616 Apprentice jockey

allowances12‐60‐201(1)

Amend rule to reflect modifications to apprentice jockey allowances as adopted by the ARCI in their model

rules on 7/24/12.

May 2013DORE, apprentice jockey licensees.

Racing Commission



Amend 7.500 Apprentice jockey

allowances12‐60‐201(1)

Amend rule to reflect modification to weight allowances as adopted by the ARCI in their model rules on 7/24/12.

May 2013DORE, owner, trainer and other licensees,

and the public.Racing Commission





37



Change


*



Rules


Action Contact



Amend 12.358 Simulcast facility video


Rule is possibly outdated, given advancements and changes in

technology.May 2013

DORE, simulcast facility licensees, and

the public Racing Commission



Amend 12.360 Simulcast facility video


Rule is possibly outdated, given advancements and changes in

technology.May 2013

DORE, simulcast facility licensees, and

the public Racing Commission



Amend 5.320 Timing requirements for

veterinarian reporting12‐60‐201(1) Amend rule to reflect new timing for

required medication information.





Amend 5.300 Unauthorized medication

12‐60‐201(1) Class 3 Drugs category needs to be grammatically corrected





Review Chapter 1 Definitions

12‐60‐201(1)Periodic review pursuant to Executive

Order D 2012‐002October 2013 DORE, DORE licensees

Racing Commission



Review Chapter 2 Rules of the Race ‐

Greyhound12‐60‐201(1)


October 2013 DORE, DORE licensees

Racing Commission



Review Chapter 3 Occupational Licenses

12‐60‐201(1)Periodic review pursuant to Executive

Order D 2012‐002October 2013 DORE, DORE licensees

Racing Commission





38



Change


*



Rules


Action Contact



MEDICAL MARIJUANADefinitions 12‐43.3‐202(2)(a) Create rule for comprehensive list of

definitions applicable to rulesMay 2013 MMED, MMJ Industry,

Local authorities, law enforcement

Executive Director


Laura Harris, 455 Sherman, Suite 390, Denver, CO 80203, [email protected]

Rule 1.001, Rule 1.100, Rule 1.105, Rule 1.110, Rule 1.115, Rule 1.120

12‐43.3‐202(2)(a) Redirect all rules in Chapter 1 ‐ "General Rules and Regulations" into other chapters with rules of similar

nature. Amend for clarity and efficiency.

May 2013 MMED, MMJ Industry, Local authorities, law

enforcement

Executive Director



Rule 2.100 ‐ "Duties of officers and employees of the SLA"

12‐43.3‐202(2)(a) Redirect rule to new rule entitled "MMED and State Licensing Authority

Administration"


enforcementExecutive Director



Chapter 3 titles ‐ "Instructions for Local Licensing Authorities"; "Instructions for Law Enforcement"

12‐43.3‐202(2)(a) Strike chapter titles with no rule content; create and redirect to new rules entitled "Business Licensing" or

"Enforcement and Product Forfeiture"


enforcement

Executive Director



Chapter 4 titles ‐ "Inspections Investigations and Searches and Seizures'

12‐43.3‐202(2)(a) Strike chapter title with no rule content; create and redirect to new rules entitled "Business Licensing" or

"Enforcement and Product Forfeiture"


enforcement

Executive Director





39



Change


*



Rules


Action Contact



Rule 5.100 ‐ "Range of Penalties"

12‐43.3‐202(2)(a) Redirect rule to new rule entitled "Admin Citation, License Suspension & Revocation". Amend for clarity and

efficiency.





Rule 6.100 ‐ "Advertising Practices MMC Sales"

12‐43.3‐202(2)(a) Redirect rule to new rule entitled "MMC General Requirements‐Retail and Wholesale sales". Amend for

clarity and efficiency.





Chapter 7 title ‐ "Information and product displays"

12‐43.3‐202(2)(a) Strike chapter title with no rule content; create and redirect to new

rule entitled "MMC General Requirements"





Chapter 8 title ‐ "Identification Card and Background Check": Rule 8.100 "Occupational Licenses Required"

12‐43.3‐202(2)(a) Strike chapter title, redirect rule to "Occupational Licensing". Amend for



enforcement

Executive Director



Rule 9.100 ‐ "Unlawful Financial Assistance"; Rule 9.105 "Transfer of Ownership"

12‐43.3‐202(2)(a) Redirect rules to new rule entitled "Business Licensing". Amend for



enforcement

Executive Director



Chapter 10 ‐ "Security Requirements" ‐Rule 10.100, 10.105, 10.200, 10.300, 10.400

12‐43.3‐202(2)(a) Re‐number rules in new rule with identical title. Amend for clarity and

efficiency.


enforcement

Executive Director





40



Change


*



Rules


Action Contact



Chapter 11 ‐ "General Provisions for Storage and Transportation" ‐ Rule 11.100, 11.200

12‐43.3‐202(2)(a) Re‐number rules in new rule with similar title. Amend for clarity and

efficiency.


enforcement

Executive Director



Chapter 12 ‐ " Sanitary Requirements" ‐ Rule 12.100, 12.200

12‐43.3‐202(2)(a) Redirect 12.100 to new rule entitled "General Requirements for MMJ Cultivation and Manufacture". Amend for clarity and efficiency.

Redirect 12.200 to new rule entitled "Medical Marijuana Disposal". Amend for clarity and efficiency.


enforcement

Executive Director



Chapter 13 ‐ "Verifying a Sale" ‐ Rule 13.100

12‐43.3‐202(2)(a) Redirect 13.100 to new rule entitled "MMC's‐General Requirements for the Sale of MMJ". Amend for clarity

and efficiency.


enforcement

Executive Director



Chapter 14 ‐ "Labeling Standards" ‐ Rule 14.100

12‐43.3‐202(2)(a) Redirect 14.100 to new rule entitled "Product Labeling, Testing, and Analysis". Amend for clarity and

efficiency.





Chapter 15 ‐ "Record Retention by Licensee and Access by Others"

12‐43.3‐202(2)(a) Strike chapter title with no rule content; create language for licensee record retention and redirect to new

rule entitled "Licensee Business Records Requirements"


enforcement

Executive Director





41



Change


*



Rules


Action Contact



Chapter 16 ‐ "State Licensing Procedures" ‐Rule 16.100, 16.101, 16.105, 16.110, 16.115, 16.120

12‐43.3‐202(2)(a) Redirect rules to new rules entitled "Business Licensing" or "Occupational Licensing". Amend for clarity and

efficiency.


enforcement

Executive Director



Chapter 16 ‐ "State Licensing Procedures" ‐"Renewals", "Reinstatements", "Payment of License Fees"

12‐43.3‐202(2)(a) Strike chapter sub‐title with no rule content; create and redirect to new rule entitled "Business Licensing" or"

Occupational Licensing"


enforcement

Executive Director



Chapter 17 ‐ "Sales Tax" ‐ Rule 17.100

12‐43.3‐202(2)(a) Redirect 13.100 to new rule entitled "MMC's‐General Requirements for the Sale of MMJ". Amend for clarity

and efficiency.


enforcement

Executive Director



Chapter 18 title‐ "Access to Licensing Information by DOR"

12‐43.3‐202(2)(a) Strike chapter title with no rule content





Chapter 19 ‐ "Administrative Citations" ‐Rule 19.100

12‐43.3‐202(2)(a) Redirect rule to new rule entitled "Admin Citation, License Suspension & Revocation". Amend or strike portions for clarity or efficiency. Strike Citation Violation list.


enforcement

Executive Director




Department of Revenue Calendar Year 2013 Regulatory Plan...September 2013 Tax practitioners...

Documents

Transcript of Department of Revenue Calendar Year 2013 Regulatory Plan...September 2013 Tax practitioners...