SB 23-208

  • Colorado Senate Bill
  • 2023 Regular Session
  • Introduced in Senate Apr 10, 2023
  • Passed Senate Apr 10, 2023
  • Passed House Apr 26, 2023
  • Signed by Governor Jun 05, 2023

Correction Of Certain Tax Statute Cross References

Abstract

The act corrects several defective cross references in the tax statutes. First, the act adds an omitted cross reference regarding the electronic filing of returns with the executive director of the department of revenue in the statute that addresses the date of receipt of tax returns. Next, the act corrects the cross reference to applicable definitions when calculating the state income tax of an electing pass-through entity owner. Finally, the act corrects the cross reference used to exclude regulated marijuana products from the definition of "agricultural commodities" for purposes of a "wholesale sale" under the state sales tax. APPROVED by Governor June 5, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)

Bill Sponsors (3)

Votes


Apr 26, 2023

Apr 10, 2023

Actions


Jun 05, 2023

Office of the Governor

Governor Signed

May 04, 2023

Office of the Governor

Sent to the Governor

House

Signed by the Speaker of the House

May 03, 2023

Senate

Signed by the President of the Senate

Apr 26, 2023

House

House Third Reading Passed - No Amendments

Apr 25, 2023

House

House Third Reading Laid Over Daily - No Amendments

Apr 24, 2023

House

House Second Reading Special Order - Passed - No Amendments

Apr 20, 2023

House

House Second Reading Laid Over Daily - No Amendments

Apr 17, 2023

House

House Committee on Finance Refer Unamended to House Committee of the Whole

  • Committee-Passage
  • Referral-Committee
House Committee of the Whole Finance

Apr 10, 2023

House

Introduced In House - Assigned to Finance

  • Introduction
Finance

Senate

Senate Third Reading Passed - No Amendments

Apr 06, 2023

Senate

Senate Second Reading Special Order - Passed - No Amendments

Apr 04, 2023

Senate

Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole

  • Committee-Passage
Finance

Mar 20, 2023

Senate

Introduced In Senate - Assigned to Finance

  • Introduction
Finance

Bill Text

Bill Text Versions Format
Signed Act (06/05/2023) PDF
Final Act (05/04/2023) PDF
Rerevised (04/26/2023) PDF
Revised (04/24/2023) PDF
Reengrossed (04/10/2023) PDF
Engrossed (04/06/2023) PDF
Introduced (03/20/2023) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note FN1 (03/21/2023) PDF
Fiscal Note FN2 (08/31/2023) PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Colorado General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.