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us-co/statute/39/39-22-657 — Material advisor - maintenance of list · Axiom

Material advisor - maintenance of list

4 rules0 of 3 subsections

(1) For each reportable or listed transaction, a material advisor shall maintain a list of the persons to which the material advisor provides material aid, assistance, or advice with respect to organizing, managing, promoting, selling, implementing, insuring, or carrying out a reportable or listed transaction.

(2) The list required by subsection (1) of this section shall include:

(a)The name of each person described in subsection#

(a) The name of each person described in subsection (1) of this section that is doing business in this state, a member of a Colorado combined group, or a member of an affiliated group as defined in section 1504 of the internal revenue code that includes a taxpayer doing business in this state;

(b)The same information required to be contained in the…#

(b) The same information required to be contained in the list described in 26 CFR 301.6112-1; and

(c)Any additional information required by the department…#

in view

Whole section

Encodings · 4

required_list_information_retention_yearsCO 39 § 39-22-657 · parameter

C.R.S. 39-22-657(4)(b)

name: required_list_information_retention_years
kind: parameter
dtype: Count
period: Year
source: C.R.S. 39-22-657(4)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: for seven years from the date that the information is included
versions:
  - effective_from: '0001-01-01'
    formula: '7'

material_advisor_must_maintain_transaction_listCO 39 § 39-22-657 · derived

C.R.S. 39-22-657(1)

name: material_advisor_must_maintain_transaction_list
kind: derived
entity: MaterialAdvisor
dtype: Judgment
period: Year
source: C.R.S. 39-22-657(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: For each reportable or listed transaction
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: provides material aid, assistance, or advice
versions:
  - effective_from: '0001-01-01'
    formula: >-
      transaction_is_reportable_or_listed

      and
      material_advisor_provides_material_aid_assistance_or_advice_for_transaction

material_advisor_complies_with_list_information_retentionCO 39 § 39-22-657 · derived

C.R.S. 39-22-657(4)(b)

name: material_advisor_complies_with_list_information_retention
kind: derived
entity: MaterialAdvisor
dtype: Judgment
period: Year
source: C.R.S. 39-22-657(4)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: Retain the information ... for seven years
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: for seven years
versions:
  - effective_from: '0001-01-01'
    formula: >-
      years_required_list_information_is_retained >=
      required_list_information_retention_years

person_must_be_in_material_advisor_listCO 39 § 39-22-657 · derived

C.R.S. 39-22-657(2)(a)

name: person_must_be_in_material_advisor_list
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-22-657(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: The name of each person described in subsection (1)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: >-
            doing business in this state, a member of a Colorado combined group,
            or a member of an affiliated group
versions:
  - effective_from: '0001-01-01'
    formula: >-
      material_advisor_provides_material_aid_assistance_or_advice_to_person_for_reportable_or_listed_transaction

      and (
        person_does_business_in_colorado
        or person_is_member_of_colorado_combined_group
        or person_is_member_of_affiliated_group_including_colorado_taxpayer
      )

▸rulespec code

Shown source

statutes/39/39-22-657.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

required_list_information_retention_years

Parameter

source: C.R.S. 39-22-657(4)(b)

- name: required_list_information_retention_years
  kind: parameter
  dtype: Count
  period: Year
  source: C.R.S. 39-22-657(4)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: for seven years from the date that the information is included
  versions:
    - effective_from: '0001-01-01'
      formula: '7'

material_advisor_must_maintain_transaction_list

Derived

source: C.R.S. 39-22-657(1)

- name: material_advisor_must_maintain_transaction_list
  kind: derived
  entity: MaterialAdvisor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-22-657(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: For each reportable or listed transaction
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: provides material aid, assistance, or advice
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        transaction_is_reportable_or_listed
        and material_advisor_provides_material_aid_assistance_or_advice_for_transaction

material_advisor_complies_with_list_information_retention

Derived

source: C.R.S. 39-22-657(4)(b)

- name: material_advisor_complies_with_list_information_retention
  kind: derived
  entity: MaterialAdvisor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-22-657(4)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: Retain the information ... for seven years
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: for seven years
  versions:
    - effective_from: '0001-01-01'
      formula: years_required_list_information_is_retained >= required_list_information_retention_years

person_must_be_in_material_advisor_list

Derived

source: C.R.S. 39-22-657(2)(a)

- name: person_must_be_in_material_advisor_list
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-22-657(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: The name of each person described in subsection (1)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: >-
              doing business in this state, a member of a Colorado combined group, or a member of an
              affiliated group
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        material_advisor_provides_material_aid_assistance_or_advice_to_person_for_reportable_or_listed_transaction

        and (
          person_does_business_in_colorado
          or person_is_member_of_colorado_combined_group
          or person_is_member_of_affiliated_group_including_colorado_taxpayer
        )

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-21-112 (1)inferredCO › Statutes › Title 39 › § 39-21-112 › (1)
CO 39 § 39-21-112 (1)inferredCO › Statutes › Title 39 › § 39-21-112 › (1)

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Material advisor - maintenance of list

4 rules0 of 3 subsections

Official source

graph ↗build calculator ↗

(2) The list required by subsection (1) of this section shall include:

(a)The name of each person described in subsection#

(b)The same information required to be contained in the…#

(b) The same information required to be contained in the list described in 26 CFR 301.6112-1; and

(c)Any additional information required by the department…#

in view

Whole section

Encodings · 4

required_list_information_retention_yearsCO 39 § 39-22-657 · parameter

C.R.S. 39-22-657(4)(b)

name: required_list_information_retention_years
kind: parameter
dtype: Count
period: Year
source: C.R.S. 39-22-657(4)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: for seven years from the date that the information is included
versions:
  - effective_from: '0001-01-01'
    formula: '7'

material_advisor_must_maintain_transaction_listCO 39 § 39-22-657 · derived

C.R.S. 39-22-657(1)

name: material_advisor_must_maintain_transaction_list
kind: derived
entity: MaterialAdvisor
dtype: Judgment
period: Year
source: C.R.S. 39-22-657(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: For each reportable or listed transaction
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: provides material aid, assistance, or advice
versions:
  - effective_from: '0001-01-01'
    formula: >-
      transaction_is_reportable_or_listed

      and
      material_advisor_provides_material_aid_assistance_or_advice_for_transaction

material_advisor_complies_with_list_information_retentionCO 39 § 39-22-657 · derived

C.R.S. 39-22-657(4)(b)

name: material_advisor_complies_with_list_information_retention
kind: derived
entity: MaterialAdvisor
dtype: Judgment
period: Year
source: C.R.S. 39-22-657(4)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: Retain the information ... for seven years
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: for seven years
versions:
  - effective_from: '0001-01-01'
    formula: >-
      years_required_list_information_is_retained >=
      required_list_information_retention_years

person_must_be_in_material_advisor_listCO 39 § 39-22-657 · derived

C.R.S. 39-22-657(2)(a)

name: person_must_be_in_material_advisor_list
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. 39-22-657(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: The name of each person described in subsection (1)
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-22-657
          excerpt: >-
            doing business in this state, a member of a Colorado combined group,
            or a member of an affiliated group
versions:
  - effective_from: '0001-01-01'
    formula: >-
      material_advisor_provides_material_aid_assistance_or_advice_to_person_for_reportable_or_listed_transaction

      and (
        person_does_business_in_colorado
        or person_is_member_of_colorado_combined_group
        or person_is_member_of_affiliated_group_including_colorado_taxpayer
      )

▸rulespec code

Shown source

statutes/39/39-22-657.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

required_list_information_retention_years

Parameter

source: C.R.S. 39-22-657(4)(b)

- name: required_list_information_retention_years
  kind: parameter
  dtype: Count
  period: Year
  source: C.R.S. 39-22-657(4)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: for seven years from the date that the information is included
  versions:
    - effective_from: '0001-01-01'
      formula: '7'

material_advisor_must_maintain_transaction_list

Derived

source: C.R.S. 39-22-657(1)

- name: material_advisor_must_maintain_transaction_list
  kind: derived
  entity: MaterialAdvisor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-22-657(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: For each reportable or listed transaction
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: provides material aid, assistance, or advice
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        transaction_is_reportable_or_listed
        and material_advisor_provides_material_aid_assistance_or_advice_for_transaction

material_advisor_complies_with_list_information_retention

Derived

source: C.R.S. 39-22-657(4)(b)

- name: material_advisor_complies_with_list_information_retention
  kind: derived
  entity: MaterialAdvisor
  dtype: Judgment
  period: Year
  source: C.R.S. 39-22-657(4)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: Retain the information ... for seven years
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: for seven years
  versions:
    - effective_from: '0001-01-01'
      formula: years_required_list_information_is_retained >= required_list_information_retention_years

person_must_be_in_material_advisor_list

Derived

source: C.R.S. 39-22-657(2)(a)

- name: person_must_be_in_material_advisor_list
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. 39-22-657(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: The name of each person described in subsection (1)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-22-657
            excerpt: >-
              doing business in this state, a member of a Colorado combined group, or a member of an
              affiliated group
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        material_advisor_provides_material_aid_assistance_or_advice_to_person_for_reportable_or_listed_transaction

        and (
          person_does_business_in_colorado
          or person_is_member_of_colorado_combined_group
          or person_is_member_of_affiliated_group_including_colorado_taxpayer
        )

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-21-112 (1)inferredCO › Statutes › Title 39 › § 39-21-112 › (1)
CO 39 § 39-21-112 (1)inferredCO › Statutes › Title 39 › § 39-21-112 › (1)