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 |
|---|---|---|---|---|---|---|---|
| Dec. | 1 CCR 207-2 Rule 1 - General Rules and Regulations | Revision | §44-30-102, C.R.S., 44-30-104, C.R.S., 44-30-201, C.R.S., 44-30-202, C.R.S., 44-30-203, C.R.S., and 44-30-302, C.R. S. | X | Mandatory rule review. It is unknown at this time if changes will be proposed. | Sports Betting and Limited Gaming Licensees, Patrons, Div. of Gaming Employees | February |
| Dec. | 1 CCR 207-2 Rule 3 - Applications, Investigations and Licensure | Revision | §44-30-201, C.R.S.; 44-30-203, C.R.S.; 44-30-302, C.R.S.; 44-30-507, C.R.S., and part 15 of article 30 of title 44, C.R.S. | X | Mandatory rule review. It is unknown at this time if changes will be proposed. | Sports Betting and Limited Gaming Licensees, Patrons, Div. of Gaming Employees | February |
| Dec. | 1 CCR 207-2 Rule 6 - Rights and Duties of Licensees | Revision | §44-30-201, C.R.S., 44-30-202, C.R.S., 44-30-203, C.R.S., 44-30-204, C.R.S., 44-30-302, C.R.S., 44-30-510, C.R.S., 44-30-528, C.R.S., 44-30-833, C.R.S. and part 15 of article 30 of title 44, C.R.S. | X | Mandatory rule review. It is unknown at this time if changes will be proposed. | Sports Betting and Limited Gaming Licensees, Patrons, Div. of Gaming Employees | February |
| Dec. | 1 CCR 207-2 Rule 7 - Requirements of Sports Betting Operations | Revision | §44-30-102, C.R.S., 44-30-201, C.R.S., 44-30-202, C.R.S., 44-30-203, C.R.S., 44-30-302, C.R.S., 44-30-503, C.R.S., 44-30-510, C.R.S., 44-30-528, C.R.S., 44-30-833, C.R.S., 44-30-1501, C.R.S, and part 15 of article 30 of title 44, C.R.S. | X | Mandatory rule review. It is unknown at this time if changes will be proposed. | Sports Betting and Limited Gaming Licensees, Patrons, Div. of Gaming Employees | February |
| Dec. | 1 CCR 207-2 Rule 9 - Responsible Gaming and Self-Restriction | Revision | §44-30-201, C.R.S., 44-30-202, C.R.S., 44- 30-203, C.R.S., 44-30-302, C.R.S., 44-30-502, C.R.S., 44-30-510, C.R.S., 44-30-528, C.R.S., 44-30-531, C.R.S., 44-30-827, C.R.S., 44-30-833, C.R.S. and 44-30-1701, C. R.S., and 44-30- 1702, C.R.S., 44-30- 1703, C.R.S., and part 15 of article 30 of title 44, C.R.S. | X | Mandatory rule review. It is unknown at this time if changes will be proposed. | Sports Betting and Limited Gaming Licensees, Patrons, Div. of Gaming Employees | February |
| Dec. | 1 CCR 207-1 Rule 3 Applications, Investigations, and Licensure | Revision | §44-30-102, C.R.S., 44-30-103, C.R.S., 44-30-201, C.R.S., 44-30-203, C.R.S., 44-30-302, C.R.S., and part 5 of article 30 of title 44, C.R. S. | Annual Fee Analysis | Limited Gaming Licensees, Div. of Gaming Employees | March | |
| Dec. | 1 CCR 207-1 Rule 14 Gaming Tax | Revision | §44-30-201, C.R.S., 44-30-203, C.R.S., 44-30-302, C.R.S., 44-30-602, C.R.S., and 44-30-604, C.R. S., (1991) | Annual Tax Setting Hearings | Gaming Commission, Limited Gaming Licensees, Div. of Gaming Employees, recipients of Gaming Fund money, the public | April & May | |
| Dec. | 1 CCR-207-1 Rule 22 Rules for Roulette | Revision | §44-30-201, C.R.S., 44-30-203, C.R.S., 44-30-302, C.R.S., and 44-30-818, C.R. S. | X | Mandatory rule review. It is unknown at this time if changes will be proposed. | Limited Gaming Licensees, Div. of Gaming Employees, gaming patrons | October |
| Dec. | 1 CCR 207-1 Rule 23 Rules for Craps | Revision | §44-30-201, C.R.S., 44-30-203, C.R.S., 44-30-302, C.R.S., and 44-30-818, C.R. S. | X | Mandatory rule review. It is unknown at this time if changes will be proposed. | Limited Gaming Licensees, Div. of Gaming Employees, gaming patrons | October |