The Colorado Department of Revenue (CDOR) submits the following 2025 Departmental Regulatory Agenda Report (Report) in fulfillment of the statutory requirements set forth in §2-7-202(6), 2-7-203, and 24-4-103.3(4), C.R.S. Pursuant to state law, annually on November 1 executive-branch agencies must file the Report in order to provide results of the past year's rulemaking activity. Pursuant to §2-7- 202(6), C.R.S., the Report must contain:
- (f) Commencing with departmental regulatory agendas submitted on and after November 1, 2013, a list and brief summary of all permanent and temporary rules actually adopted since the previous departmental regulatory agenda was filed. Pursuant to §24-4-103.3(4), C.R.S., the Report must contain:
- (4) Each principal department shall include a report on the results of its mandatory review of rules as part of its departmental regulatory agenda that it submits to the staff of the legislative council for distribution to the applicable committee of reference of the general assembly as outlined in section 2-7-203, C.R.S. The Agenda is to be filed with Legislative Council Staff for distribution to committee(s) of reference, posted on CDOR’s website, and submitted to the State Library, the Colorado Department of Regulatory Agencies, and the Secretary of State for publication in the Colorado Register.
CDOR must also present its Report as part of its “SMART Act” presentation pursuant to §2-7-203(2)(a), C.R.S. CDOR works with several boards and commissions that promulgate rules; for ease of use for the consumer, those rules are included in CDOR's Report. The Report covers Calendar Year 2025 (CY25). Rules that will be completed after November 1, 2025, are marked as "ongoing" or "in progress".
| Rule Number (ex: 1 CCR 201- 1, Rule #101) | Rule Title (or Brief Description) | New rule, revision, or repeal? | Statutory or other basis for adoption of rule | Purpose (For the change, ex: legislation) | Stakeholders | Status | Adoption Date (if applicable) | Comments |
|---|---|---|---|---|---|---|---|---|
| 1 CCR 206-1 Rule #1 | GENERAL RULES, REGULATIONS, AND DEFINITIONS | Revision | C.R.S. 44-40-101(5), 44-40-109(1)(a) and (2), and 44-40-110 | Definitions were added and updated to enhance business processes and define Couriers and Courier Customers. | Lot Stakeholders List | Adopted | 3/12/2025 | Effective date 4/30/2025 |
| 1 CCR 206-1, Rule #2 | LICENSING GENERAL RULES AND REGULATIONS | Revision | C.R.S. 44-40-107 and 44-40-109(1)(a) and (2) | To add provisions for retailers who sell lottery products to couriers. | Lot Stakeholders List | Adopted | Effective date 4/30/2025 | |
| 1 CCR 206-1, Rule #10.A | IN-STATE JACKPOT GAME "COLORADO LOTTO" | Revision | C.R.S. 44-40-109 (1)(a) and (2), 44-40-113 and 44-40-114 | To add provisions for how plays are entered on the Jackpot Gaming Terminal using a Play Slip. | Lot Stakeholders List | Adopted | 3/12/2025 | Effective date 4/30/2025 |
| 1 CCR 206-1, Rule #14.A | MULTI-STATE JACKPOT GAME, "POWERBALL®" | Revision | C.R.S. 44-40-101, 44-40-109 (1)(a) and (2), 44-40-113, and 44-40-114 | To add provisions for how plays are entered on the Jackpot Gaming Terminal using a Play Slip. | Lot Stakeholders List | Adopted | 3/12/2025 | Effective date 4/30/2025 |
| Rule Number (ex: 1 CCR 201- 1, Rule #101) | Rule Title (or Brief Description) | New rule, revision, or repeal? | Statutory or other basis for adoption of rule | Purpose | Stakeholders | Status | Adoption Date (if applicable) | Comments (optional) |
|---|---|---|---|---|---|---|---|---|
| 1 CCR 206-1, Rule #1 | GENERAL RULES, REGULATIONS, AND DEFINITIONS | Revision | C.R.S. 44-40-101(5), 44-40-109(1)(a) and (2), and 44-40-110. | Changes were to improve grammar, formatting and clarity. | LOT Stakeholders List | Adopted | 11/13/2024 | Effective date 4/4/2025 |
| 1 CCR 206-1, Rule #2 | LICENSING GENERAL RULES AND REGULATIONS | Revision | C.R.S. 44-40-107 and 44-40-109(1)(a) and (2) | Changes were to improve grammar, formatting and clarity. | LOT Stakeholders List | Adopted | 11/13/2024 | Effective date 4/4/2025 |
| 1 CCR 206-1, Rule #5 | LOTTERY SCRATCH GAMES | Revision | C.R.S. 44-40-109(1), (2) and (3), 44-40-113 and 44-40-114. | Changes were to improve grammar, formatting and clarity. | LOT Stakeholders List | Adopted | 11/13/2024 | Effective date 4/4/2025 |
| 1 CCR 206-1, Rule #14.C | COLORADO LOTTERY MULTI-STATE JACKPOT GAME, MEGA MILLIONS® | Revision | C.R.S. 44-40-101, 44-40-104, 44-40-105, 44- 40-109 (1) (a) and (2), 44-40-113 and 44-40- 114. | The change is to improve the odds of winning a jackpot and increase the value of prizes by adding a new feature called "The Multiplier." | LOT Stakeholders List | Adopted | 11/13/2024 | Effective date 4/4/2025 |
| 1 CCR 206-1, Rule #14.D | COLORADO LOTTERY MULTI-STATE JACKPOT GAME, "MEGA MILLIONS" - "MEGAPLIER® " | Repeal | C.R.S. 44-40-101, 44-40-109 (1) (a) and (2), and 44-40-113. | The game was retired by the Multi-State Lottery Association and no longer needed. | LOT Stakeholders List | Adopted | 11/13/2024 | Effective date 4/4/2025 |