Code of Colorado Regulations 200 - Department of Revenue
The Code of Colorado Regulations (CCR), Title 200—Department of Revenue is the collection of all administrative rules issued by Colorado’s Department of Revenue. These are organized by division and rule in the official CCR system. Here's a quick overview of how it's structured and links to key divisions:
📘 Major Divisions in Title 200 CCR
1 CCR 201‑2 – Income Tax (Taxation Division)
Covers rules such as residency, domicile, and tax calculation.
Example: Rule 39‑22‑103(8)(a) defines “resident individual” (including domicile and the six-month rule) (regulations.justia.com).
1 CCR 201‑3 – Allocation & Apportionment (Corporate Income Tax)
Details on how corporations allocate income among states (e.g., multi‑state tax compact) (sos.state.co.us).
1 CCR 201‑5 – Sales & Use Tax (Special Rules)
Rules for particular business types regarding sales & use tax (sos.state.co.us).
1 CCR 204‑9 / 204‑10 – Vehicle Services (DMV Division)
204‑9 pertains to periodic registration rules (later recodified into 204‑10 Rule 2) (coloradosos.gov).
For example, 204‑10 Rule 22 governs Manufacturer’s Certificates of Origin (MCO) for new vehicles (regulations.justia.com).
1 CCR 214‑1 – Firearms Dealer Division (Title until 5/31/2025)
Covers dealer permits and fees (law.cornell.edu).
1 CCR 203‑2 – Liquor & Tobacco Enforcement
Contains regulations on excise taxes for non-licensees (e.g., bringing alcohol via international flight) (law.cornell.edu).
📂 Accessing the CCR Rules
The official Colorado Secretary of State CCR site provides browsing and PDF downloads, including effective and historical versions. You can navigate by agency and rule number (e.g., 1 CCR 201‑2 for income tax) (sos.state.co.us).
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