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 214-1, Rule 1-100 | Computation of Time | New | 18-12-401, 18-12-401.5(2)(b)(I), 2- 4-108 C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 1-110 | Applicability | New | 18-12-401, and 18-12-401.5(2)(b) (I), C.R.S | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 1-115 | Definitions | New | 18-12- 401, 18-12-401.5, 18-12- 406, and 18-12-407, C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 1-200 | Petitions for Statement of Position and Declaratory Orders. | New | 24-4-105(11) C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 2-100 | Application and Renewal Process and Requirements. | New | 18-12-401 and 18-12-401.5, C.R. S | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 2-200 | Fees | New | 18-12- 401, 18-12-401.5(2)(b)(I), and 18-12-401.5(2)(c)(I), C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 2-300 | Requirements for Employees. | New | 18-12- 401, and 18-12-407, C.R.S | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 2-400 | Training Requirements. | New | 18-12-401, 18-12-401.5(2)(b)(I), and 18-12-406, C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 2-500 | Secure Firearms Storage Requirements. | New | 18-12- 401, 18-12-401.5, 18-12- 406(2), and 18-12-406(5), C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 3-100 | Inspections | New | 18-12- 401.5(6), 18-12-401.5(7), 18-12-402, 18-12-406, 18-12-407, C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 3-110 | Required Records and Retention. | New | 18-12- 402, 18-12-406(1)(c)(II), 18-12-111.5(7)(b), and 18-12-407 (4), C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 3-210 | Disciplinary Actions and Hearings. | New | 18-12- 401.5(2)(b), 18-12-401.5 (10), 24-4-104, and 24-4-105, C. R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 3-230 | Administrative Subpoenas. | New | 18-12- 401.5(2)(b), 18-12-401.5 (10), and 24-4-105, C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 | |
| 1 CCR 214-1, Rule 3-300 | Penalties | New | 18-12- 401, 18-12-401.5, 18-12- 407, and 24-4-104, C.R.S. | The Division adopted this rule originally as an emergency rule and made it permanent. | FDD Stakeholder List | Adopted | April 10,2025 |