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 |
|---|---|---|---|---|---|---|---|
| Jul. | 1 CCR 205-1, Regulation 44-20-121(3)(h) B | Revision | §44-20-121(3)(h) | Clarify that wholesale transactions require the disclosures related to material particulars. | Motor Vehicle Dealers and the Organizations representing New and Used Motor Vehicle Dealers and New and Used Powersports Vehicle Dealers. | July 2026 | |
| Jul. | 1 CCR 205-2, Regulation 44-20-420(3)(h) B | Revision | §44-20-420(3)(h) | Clarify that wholesale transactions require the disclosures related to material particulars. | Motor Vehicle Dealers and the Organizations representing New and Used Motor Vehicle Dealers and New and Used Powersports Vehicle Dealers. | July 2026 | |
| Jun. | 1CCR 205-1, Regulation 44-20-104(3)(e) | Revision | §44-20-104(3)(e) | To add the ability to send notification via electronic mail | Motor Vehicle Dealers and the Organizations representing New and Used Motor Vehicle Dealers and New and Used Powersports Vehicle Dealers. | June 2026 | |
| Jun. | 1 CCR 205-2, Regulation 44-20-404(1)(e)(I) | Revision | 44-20-404(1)(e)(I) | To add the ability to send notification via electronic mail | Motor Vehicle Dealers and the Organizations representing New and Used Motor Vehicle Dealers and New and Used Powersports Vehicle Dealers. | June 2026 | |
| Aug. | 1CCR 205-1, Regulation 44-20-121(4) | New | §44-20-121(4) | Address consignment sales by Wholesalers | Motor Vehicle Dealers and the Organizations representing New and Used Motor Vehicle Dealers and New and Used Powersports Vehicle Dealers. | August 2026 | |
| Aug. | 1 CCR 205-2, Regulation 44-20-420(4) | New | §44-20-420(4) | Address consignment sales by Wholesalers | Motor Vehicle Dealers and the Organizations representing New and Used Motor Vehicle Dealers and New and Used Powersports Vehicle Dealers. | August 2026 |