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 a Hearings Officer (who also conducts the public hearing sessions) reviews the public comments and makes a recommendation to the Executive Director of the Department of Revenue, or their designee, who then adopt the rules as proposed, adopts rules with modifications or sends the rules back for additional work.

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, linked below. 

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 (emails listed below) 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 (emails listed below). 

You may also 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.

You may also 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.


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.

Enforcement Division:

Auto Industry Division | Contact:

Division of Gaming | Contact:

Liquor and Tobacco Enforcement | Contact:

Marijuana Enforcement Division | Contact:

Racing Division | Contact:

Lottery | Contact:

Hearings Division. For more information on the Hearings Division please click hereContact: 

Helpful Links

For more information on any of these reports, please contact