1 Colo. Code Regs. § 212-3-3-925
Current through Register Vol. 47, No. 7, April 10, 2024
Section 1 CCR 212-3-3-925 - Department Information AccessA.Department Access to Reports or Other Information. The Division may provide taxation divisions within the Department copies of or access to reports or other information obtained from or regarding a Licensee for the purpose of ensuring accurate and complete filing of tax returns and payment of sales, excise, and income taxes required by Title 39 of the Colorado Revised Statutes.B.Confidentiality. Reports or other information provided to or accessed by taxation divisions within the Department for the purpose of ensuring accurate and complete filing of tax returns and payment of sales, excise, and income taxes required by Title 39 of the Colorado Revised Statutes shall be considered part of the Department's investigation pursuant to subsection 39-21-113(4)(a), C.R.S., and the Division shall continue to maintain such records and information in its possession or control as confidential pursuant to subsection 44-10-204(1)(a), C.R.S. Basis and Purpose - 3-930
The statutory authority for this rule includes but is not limited to sections 44-10-202(1)(c), 44-10-203(1)(c), 44-10-204, 44-10-301, and 44-10-1001(1), C.R.S. This rule identifies the business records a Licensee can request from the Division and how the business records will be provided to the Licensee.
42 CR 23, December 10, 2019, effective 1/1/202043 CR 21, November 10, 2020, effective 1/1/202144 CR 07, April 10, 2021, effective 5/1/202144 CR 13, July 10, 2021, effective 8/1/202144 CR 23, December 10, 2021, effective 1/1/202245 CR 21, November 10, 2022, effective 12/1/2022