What is Rulemaking?

Rulemaking is the formal process by which state agencies create regulations (rules) to implement and interpret statutes, and establish policies and procedures, consistent with rulemaking authority provided to state agencies by the Colorado General Assembly. Rules may also be amended for a number of reasons including, but not limited to, changes resulting from routine review of rules, changes recommended by interested internal and/or external stakeholders, changes required by new technology, and changes in the law. The rulemaking process is governed by a variety of statutes and guidance from other government entities that have roles and responsibilities in the process.

The Rulemaking Process

The Colorado Department of Revenue implements a highly collaborative process when developing regulations. The Department may assemble work groups made up of stakeholders and subject matter experts to deliberate and provide direction and guidance for the proposed language with which to begin its formal rulemaking process.

In this process, the proposed rules are published and members of the public are encouraged to provide comment and concerns regarding the proposed rule language. Public comment can be made in writing, in testimony during a public hearing, or both. Upon completion of the public comment period, depending on the structure of the division, either the Department's Executive Director (or their designee), the State Licensing Authority, or the designated board/commission, may adopt the rules as proposed, adopts rules with modifications, or send the rules back for additional work.

How can I get involved in Rulemaking?

Participate in Early Stakeholder Engagement Meetings

Citizens can be involved in the drafting of proposed rules by participating in our informal stakeholder meetings. These stakeholder meetings are held prior to us drafting proposed rules and before filing a Notice of Proposed Rulemaking with the Secretary of State. To find out when we will be reviewing specific rules, view our annual Regulatory Agenda and or Rule Review Schedule.

Petition for Rule Changes

You have the right to petition for the issuance, amendment, or repeal of a rule. This provides you the opportunity to identify problematic rules and to help us improve efficiency. The "Petition for Rulemaking" must be submitted to divisions directly (using the emails at this link) and is open to public inspection. Action on a petition is at the division's discretion, but when divisions undertake rulemaking on a matter, all related petitions for the issuance, amendment, or repeal of rules must be considered and acted upon in the same proceeding.

Receive Notice of Rulemaking Hearings

Once proposed rules are drafted, citizens are encouraged to review them and to provide comments to the respective divisions (using the emails at this link).

Sign up to receive notices from the Colorado Secretary of State.

This service alerts you via e-mail whenever notices of rulemaking, permanent rules, or emergency rules have been published by the Secretary of State in the Colorado Register. This email notification contains a link to the Colorado Register to view the logistics of the hearing, the full text of notices, proposed rules, adopted rules (permanent or emergency), and the associated Attorney General opinions.

Sign Up to Receive Regulatory Notices from the Department of Regulatory Agencies

This service will alert you via e-mail when permanent rules are being proposed according to specific subject areas, such as water, environment, education and public safety or by specific state agencies. These notices include the logistics of the rulemaking hearing as well a redline/strikethrough version (if applicable) of the proposed rules so that stakeholders can easily see what is being changed and why. Through these notices, you can easily request that the Department of Regulatory Agencies require us to prepare a cost-benefit analysis of any new or amended rule.

Cost-Benefit Analysis

For information on Colorado's Rulemaking and Cost-Benefit Analysis Process, please visit the Department of Regulatory Agencies' (DORA) website


Division Rulemaking

Please see below links to specific rulemaking information for each of the Divisions within the Department of Revenue. If this matter involves a particular division, please contact the division using the assigned email below.

Division Rulemaking by Department

Colorado Dept of Revenue Divisions 


Taxation Division

Taxation Rulemaking Information

Contact: DOR_TaxRules@state.co.us

Liquor Enforcement Division

Liquor Rulemaking Information

Contact: DOR_LED_Rulemaking@state.co.us

Division of Motor Vehicles

DMV Rulemaking Information

Contact: DOR_DMVRules@state.co.us

Motor Vehicle Dealer Board (Auto Industry Division)

Auto Industry Rulemaking Information

Contact: DOR_DealerBoardRules@state.co.us

Lottery Commission (Lottery Division)

Lottery Rulemaking Information

Contact: DOR_LotteryRules@state.co.us

Division of Gaming – Rules Promulgated by Gaming Commission 

Division of Gaming Rulemaking Information

Contact: DOR_Gaming_Rulemaking@state.co.us

Colorado Racing Commission (Division of Racing Events)

Racing Rulemaking Information

Contact: DOR_Racing_Rules@state.co.us

Hearings Division

Rulemaking Information

Contact: DOR_HDrules@state.co.us

Marijuana Enforcement Division

Marijuana Rulemaking Information

Contact: DOR_MEDRuleComments@state.co.us 



Helpful Links

For more information on any of these reports, or on the rules that reside within the Executive Director's Office, please contact DOR_RuleReview@state.co.us