39-22-303–1 Tax Periods Subject to SB19-233. Basis and Purpose. The bases for this rule are sections 39-21-112(1) and 39-22-303,

C.R.S., and Senate Bill 19-233, 2019 Colo. Sess. Laws., ch. 397, sec. 3. The purpose of this rule is to clarify the tax periods to which Senate Bill 19-233 will apply. Senate Bill 19-233 (“the act”) took effect on August 2, 2019 in accordance with section 3 of the act. The provisions of the act apply to tax periods beginning on and after September 1, 2019.