Laws and Regulations - Gaming

The Secretary of State's office publishes the Code of Colorado Regulations, the official record of all administrative rules adopted by State agencies.

Colorado Limited Gaming Act with Constitutional Amendment *updated March 2023

Amendment 50

On July 2, 2009, Colorado casinos began to allow $100 maximum bets, offer the games of craps and roulette, and remain open 24 hours a day as the result of Amendment 50, approved by Colorado voters on Nov. 4, 2008. The amendment earmarks additional State revenues generated by the increased limits, games and hours to community colleges and the gaming towns and counties. The amendment also requires voter approval for any increase in gaming tax rates.

Prior to the implementation of Amendment 50, casinos were limited to a $5 maximum wager on slot machines, live blackjack and live poker, while being open from 8 a.m. to 2 a.m.

The Amendment 50 text is now incorporated into the Colorado Limited Gaming Act with Constitutional Amendment which is linked at the top of this web page.

Gambling Payment Intercept – Updates to 1-CCR 210-1 Effective March 1, 2024

As of July 1, 2008, casinos are required to check an online database of persons who are delinquent in child support payments prior to awarding cash jackpot prizes that require an IRS form. If the winner of the cash prize is listed on the database, the casino is required to withhold the amount of the child support delinquency and submit it to the State. The withheld funds are directed to the Colorado Department of Human Services to be applied toward the delinquency. If the delinquency is less than the cash prize, the remainder is paid to the winner.

On July 1, 2011, the intercept program was expanded to include debts for outstanding criminal restitution. Casinos still perform only one search, but the search checks for outstanding debt in both areas and forwards any intercepted amounts to the State. The withheld funds are first applied by the Colorado Department of Human Services to any delinquent child support, and next by the State Judicial Department to any outstanding criminal restitution. Any remainder is paid to the winner.

Another expansion to the intercept program became effective on January 1, 2012, and includes certain unpaid debts to the State. As before, casinos perform a single search which subsequently checks for arrears in child support, criminal restitution, and state debt. In the event a patron has debt in all three areas, his/her winnings are intercepted, and the debts are applied in the following priority: Colorado Department of Human Services, State Judicial Department, and finally Colorado Department of Personnel and Administration. Any remaining winnings after satisfying any outstanding debt in these areas are paid to the patron. In early 2014, the Colorado Department of Personnel and Administration (DPA) database was added to the registry in conjunction with the development of a single intercept architecture called the Master Intercept Repository (MIR). Intercepts on behalf of DPA can include debt which has accrued through contract, subrogation, tort or operation of law.

The MIR centralizes the intercept process for outstanding child support costs, criminal restitution and other court fees, and state debt certified to DPA. The MIR serves as a single point of record for DOR divisions (Gaming, Racing, Lottery and Taxation) to affect intercepts for these outstanding debts and will reasonably protect citizens from multiple accidental intercepts while placing DOR in a position for optimal data integrity.

After comparing a winner's profile to the MIR and intercepting any amount due, casino staff will assist winners of large jackpots with the necessary federal United States Internal Revenue Service (I.R.S.) forms, notify the IR.S. of the jackpot amount and provide a W-2G form to the winner to be filed with the winner's federal income taxes.

For smaller jackpots, it is the responsibility of the taxpayer to include casino winnings on personal tax forms as taxable income.

An IRS W-2G form is required for all slot machine jackpots that are $1,200 or more, certain poker jackpots that are $600 or more and poker tournament prizes above $5,000.

For questions or issues related to the online registry, casinos should contact the Customer Service desk at Colorado Interactive at (303) 534-3468 x0 or 1-800-970-3468 x0.

• Gambling Payment Intercept Act
• Gambling Payment Intercept Regulations - Effective March 1, 2024
• Gambling Intercept Payment User Manual
• Gambling Payment Registry FAQs

Sunset Bill

What is the Sunset Bill?

A sunset review, conducted by the Colorado Department of Regulatory Agencies, is a periodic assessment of state boards, programs, and functions to determine whether or not they should be continued by the legislature. Sunset reviews focus on creating the least restrictive form of regulation consistent with protecting the public. In formulating recommendations, sunset reviews consider the public's right to consistent, high quality professional or occupational services and the ability of businesses to exist and thrive in a competitive market, free from unnecessary regulation. The Division of Gaming's last sunset review was conducted in 2011-2012.

• Sunset Bill

Rules

Gaming Rules *updated 1/16/2026

These copies of the rules are provided as a convenience to the public by the Colorado Department of Revenue and do not constitute an official publication. The official version of these rules is published by the Office of the Secretary of State in the Colorado Code of Regulations and may be obtained from the Colorado Secretary of State's website.

updated January 14, 2026 **indicates updated rule

Rule 1: General Rules and Regulations 
Rule 2: Powers and Duties of Commission and Director **effective 1/14/2026
Rule 3: Applications, Investigations, and Licensure 
Rule 4: Rights and Duties of Licensees
Rule 4.5: Publicly Traded Corporations and Public Offerings of Securities
Rule 5: Grounds and Procedures for Disciplinary Actions 
Rule 6: Declaratory Orders
Rule 7: Conflicts of Interest
Rule 8: Rules for Blackjack 
Rule 9: Minimum Procedures for Drop, Count, and Distribution of Chips and Coins for Blackjack, Craps and Roulette
Rule 10: Rules for Poker 
Rule 11: Minimum Procedures for Drop, Count, and Distribution of Chips and Coins for Poker
Rule 12: Gaming Devices and Equipment 
Rule 13: Purchase and Redemption of Coins, Chips, and Tokens
Rule 14: Gaming Tax 
Rule 15: Procurement
Rule 16: Accounting Regulations 
Rule 17: Minimum Procedures for Drop and Count for Slot Machines
Rule 18: Contracts and Formal Agreements between the Commission and Other State Agencies
Rule 19: Gaming District Boundaries
Rule 20: Commission Hearings and Practice
Rule 21: Rules for Blackjack-Poker Combination Games 
Rule 22: Rules for Roulette 
Rule 23: Rules of Craps 
Rule 24: Limited Gaming Fund 
Rule 25: Rules for Keno
Rule 26: Rules for Pai Gow Tiles 
Rule 27: Rules for Big Wheel 6 
Rule 28: Rules for Baccarat 
Rule 29: Responsible Gaming and Self Restriction **effective 1/14/2026

Combined Rules and Regulations  effective 1/14/2026

Sport Betting Rules

Sports Betting Rules can be found on the Sports Betting Rulemaking page.

 

Rulemaking Information

Rulemaking Information Page

Helpful Links & Forms

Rulemaking Flow Chart

Rule Changes/Suggestions Form

• Please submit this form to Rules Manager Ronni Hunter at DOR_Gaming_RuleMaking@state.co.us

Department of Revenue Rulemaking

Proposed Changes to Internal Control Minimum Procedures (ICMP)  *updated October 24, 2025

Section 9 - Cashier and Section 13 - Surveillance of the Internal Control Minimum Procedures (ICMP) have proposed modifications which are anticipated to become effective November 24, 2025.  

 

Section 9 - Cashier

 

Section 13 - Surveillance 

 

Current Internal Control Minimum Procedures (ICMP) 

Internal Control Minimum Procedures (ICMP)
Effective March 17, 2025

Table of Contents		ICMP		Forms
	Letter of Intent to follow		.pdf
	Table of Contents	.doc	.pdf
1.	General	.doc	.pdf
2.	Table Games	.doc	.pdf	.doc	.xls
3.	Poker	.doc	.pdf	.doc	.xls
4.	Slot Machines	.doc	.pdf	.doc	.xls
5.	Table Games, Slot & Kiosk Drop & Count	.doc	.pdf	.doc	.xls
	- Drop & Count Schedule				.xls
6.	Gaming Systems	.doc	.pdf		.xls
	- Tech Doc 6C: Physical Security		.pdf
	-Tech Doc 6D: Logical Security		.pdf
	-Tech Doc 6E: Segregation of Duties		.pdf
	-Tech Doc 6F: Network Topology		.pdf
	-Tech Doc 6G: RAMP		.pdf
	-Tech Doc 6H: Database Security		.pdf
	-Tech Doc 6I: Wireless		.pdf
	-Tech Doc 6J: Backup & Recovery		.pdf
7.	Gaming Systems Testing	.doc	.pdf
8.	Ticket-In/Ticket-Out & Slot Coupons	.doc	.pdf
9.	Cashier	.doc	.pdf	.doc	.xls
10.	Key Control	.doc	.pdf	.doc	.xls
11.	Accounting	.doc	.pdf	.doc	.xls
	-Tax Template				.xls
	-Minimum Bankroll				.xls
12.	Electronic Imaging Systems	.doc	.pdf
13.	Surveillance Systems Standards	.doc	.pdf	.doc
14.	Dealer Tips	.doc	.pdf	.doc
15.	Table Games Equipment	.doc	.pdf		.xls
16.	Electronic Promotional Credit Systems	.doc	.pdf
17.	Keno	.doc	.pdf
	Terminology	.doc	.pdf
	Notification Requirements		.pdf
	Variance Request Forms *updated 2-4-2025			.doc
	Standard Stat Reports				.xls
	Ticket Support Reports				.xls

COMBINED ICMP EFFECTIVE MARCH 17, 2025

ICO Checklist | ICO Attribute Worksheet | ICO Newsletter

Approved ICMP Variance List

In an effort to further assist Colorado casinos with reopening, we have conducted a review of the ICMPs and have developed a spreadsheet detailing Division-approved variances that we believe may be helpful.

 

Approved variances will be effective for 90 days, at which time they will be reevaluated by the Division to determine whether variances will be discontinued or extended. Updates to this list will be posted here as they occur. If you have any questions or wish to discuss other alternatives, please contact the appropriate Section Manager(s).

 

Current Approved ICMP Variance List