The Colorado Department of Revenue (CDOR) submits the following 2026 Regulatory Agenda (Agenda) 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 their Agenda.
Per §2-7- 202(6), C.R.S., the Agenda must contain:
- (a) A list of new rules or revisions to existing rules that the department expects to propose in the next calendar year;
- (b) The statutory or other basis for adoption of the proposed rules;
- (c) The purpose of the proposed rules;
- (d) The contemplated schedule for adoption of the rules;
- (e) An identification and listing of persons or parties that may be affected positively or negatively by the rules.
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 Agenda 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 Agenda.
The Agenda covers Calendar Year 2026 (CY26).
| Schedule (month) | Rule Number and Title (or Description) (ex: 1 CCR 201-1, Rule #101) | New rule, revision, or repeal? | Statutory or other basis for adoption of rule (ex: 2-3-401, C.R.S.) | Part of Mandatory Rule Review? X if yes | Purpose (Purpose for the change, ex: legislation) | Stakeholders | Anticipated Hearing Date |
|---|---|---|---|---|---|---|---|
| Nov. | 1 CCR 206-1 Rule #1 GENERAL RULES, REGULATIONS, AND DEFINITIONS | Revision | C.R.S. 4440-101(5), 44-40-109(1)(a) and (2), and 44-40-110 | Updated to eliminate definitions that are no longer used, modify existing definitions, and add new definitions. | LOT Stakeholders List | Nov 2025 | |
| Nov. | 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) | Updated to remove the provision that limits the sale of Lottery products by Retailers to cash, checks, money orders or debit cards. Also makes changes to the section that governs Retailers' Sales to Couriers to clarify what is permissible. | LOT Stakeholders List | Nov 2025 | |
| Nov. | 1 CCR 206-1 Rule #3 GENERAL RULES AND REGULATIONS | New | C.R.S. 44-40-103, 44-40-104, 44-40- 107, C.R.S. 44-40- 109, and Article 40 of Title 44 | To establish and provide the general rules and regulations for Lottery Products, including the Purchase, price, and payment of Lottery Products. Including direct sales via internet, telephone, computer, or any other electronic device or equipment that the purchaser can access or use to purchase lottery tickets other than by doing so personally. | LOT Stakeholders List | Nov 2025 | |
| Nov. | 1 CCR 206-1 Rule #4 SUSPENSION, REVOCATION OR NON-RENEWAL OF LICENSE | Revision | C.R.S. 44-40-107 and 44-40-109 | General updates to improve formatting, clarity, and according to enhanced business processes. | LOT Stakeholders List | Nov 2025 | |
| Nov. | 1 CCR 206-1 Rule #5 LOTTERY SCRATCH GAMES | Revision | C.R.S. 44-40-109(1) and (3), 44-40-113 and 44-40-114 | General updates to improve formatting, clarity, and according to enhanced business processes. | LOT Stakeholders List | Nov 2025 | |
| Nov. | 1 CCR 206-1 Rule #6 ETHICAL OBLIGATIONS OF COMMISSION | New | C.R.S. 44-40-108 and 44-40-109 | This is a renaming and renumbering of Rule #7. The purpose of the rule is to provide specific guidelines in compliance with C.R.S. 44-40-110(1)(f) regarding ethics. | LOT Stakeholders List | Nov 2025 | |
| Nov. | 1 CCR 206-1 Rule # 7 GENERAL RULES AND REGULATIONS | Repeal | C.R.S. 44-40-108 and 44-40-109 | Deleted as General Rules are now covered under Rule 3, and Ethical Obligations of Commission are now covered in Rule 6. | LOT Stakeholders List | Nov 2025 | |
| Nov. | 1 CCR 206-1 Rule # 10 IN-STATE JACKPOT LOTTERY GAMES | C.R.S. 44-40-101 (5), 44-40-109(1)(a) and (2), 44-40-113, and 44-40-114 | General updates to improve formatting, clarity, and according to enhanced business processes. | LOT Stakeholders List | Nov 2025 | ||
| Nov. | 1 CCR 206-1, Rule 14.E MULTI-STATE JACKPOT GAME, "LUCKY FOR LIFE®" | Repeal | C.R.S. 44-40-101, 44-40-109(1)(a) and (2), 44-40-113, 44- 40-114 | Repeals the Lucky for Life Game effective 2/21/2026. This game is being retired. | LOT Stakeholders List | Nov 2025 | |
| Nov. | 1 CCR 206-1 Rule 14.G MULTI-STATE JACKPOT GAME, "MILLIONAIRE FOR LIFE®" | New | C.R.S. 24-4-103, 44- 40-101, 44-40-109 (1)(a) and (2), and 44-40-113 and 44- 40-114 | To authorize the sale of Millionaire for Life, a new multi-state jackpot game. | LOT Stakeholders List | Nov 2025 |
LOT Stakeholders List: The standard LOT stakeholder list includes one (1) representative from PGCC (Problem Gaming Coalition of Colorado), one (1) Chain Retailer, one (1) Independent Retailer, one (1) representative from GOCO (Great Outdoors Colorado), two (2) Players, two (2)