201 - Taxation Division

State Regulations
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Rule 1 CCR 201-1 - PROCEDURE AND ADMINISTRATION (39-21-102)
Rule 1 CCR 201-2 - INCOME TAX (39-22-103(1) to 39-22-2103(1))
Rule 1 CCR 201-3 - ALLOCATION AND APPORTIONMENT FOR CORPORATE INCOME TAX UNDER MULTI-STATE TAX COMPACT (§ Reg. IV.10.(a) to Reg. IV.18.(b))
Rule 1 CCR 201-4 - SALES AND USE TAX (39-26-102(1.3) to 39-26-734-1)
1 CCR 201-5 - SALES AND USE TAX - SPECIAL RULES FOR SPECIFIC BUSINESSES
Rule 1 CCR 201-6 - AIRCRAFT MANUFACTURER NEW EMPLOYEE INCOME TAX CREDIT (39-35-104)
Rule 1 CCR 201-7 - CIGARETTE TAX, TOBACCO ESCROW FUNDS - MASTER SETTLEMENT AGREEMENT, TOBACCO PRODUCTS TAX, NICOTINE PRODUCTS TAX (39-28-101 to 39-28.6-107)
Rule 1 CCR 201-9 - TON MILE TAX AND PASSENGER MILE TAX (Regulation 42-3-123(1))
Rule 1 CCR 201-10 - SEVERANCE TAX (39-29-101 to 39-29-115)
Rule 1 CCR 201-13 - ENTERPRISE ZONE REGULATIONS (39-30-103.5 to 39-30-105.6)
1 CCR 201-14 - [Repealed]
Rule 1 CCR 201-15 - PROPERTY TAX - RENT - HEAT OR FUEL - ASSISTANCE FOR THE ELDERLY OR DISABLED, RULE 39-31-101 (39-31-101)
Rule 1 CCR 201-16 - GASOLINE AND SPECIAL FUEL TAX (39-27-102.5(2)(a) to 39-27-103)
1 CCR 201-17 - RULES FOR EVIDENCE OF LAWFUL PRESENCE (Recodified as 1 CCR 204-30 Rule 5 eff. 08/10/2015)
Rule 1 CCR 201-18 - RETAIL MARIJUANA TAX (39-28.8-101 to 39-28.8-308)
Rule 1 CCR 201-19 - RURAL JUMP-START ZONES (39-30.5-105)
Rule 1 CCR 201-20 - FEES AND CHARGES ADMINISTERED BY THE TAXATION DIVISION (40-10.1-607.5 to 43-4-218)

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