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.

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.


Gaming Rules

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 and effective September 14, 2023 **indicates updated rule

Rule 1: General Rules and Regulations 
Rule 2: Powers and Duties of Commission and Director 
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 

Combined Rules and Regulations 09/14/2023

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

Department of Revenue Rulemaking


Current Internal Control Minimum Procedures (ICMP) *Updated August 17, 2022
Internal Control Minimum Procedures (ICMP)

Effective August 15, 2022

ICMP Notification Requirements 

Table of ContentsICMP 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
 -Back Up and Recovery Technical Document      .pdf
 -Database Security Technical Document      .pdf
 -Logical Security Technical Document      .pdf
 -Network Topology Technical Document      .pdf
 -Physical Security Technical Document      .pdf
 -Segregation of Duties Technical Document      .pdf
 -Wireless Techinical Document      .pdf
7.Gaming Systems Testing.doc.pdf    
8.Ticket-In/Ticket-Out & Slot Coupons.doc.pdf    
9. Cashier - Updated .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 *updated 09.15.22 .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    
 Notification Requirements .pdf    
 Variance Request Forms    .doc 
 Standard Stat Reports     .xls
 Ticket Support Reports     .xls

Combined ICMP Sections *effective September 15, 2022

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).
Gaming Industry Bulletins

Current Bulletins

Bulletin #Date Subject Areas
Bulletin 5710/31/2019 Executive Order Implementing Digital Personal Identification Technology
Bulletin 563/1/2019 Cloud Services
Bulletin 5411/3/2015 Title 31 CFR Requirements (anti-money laundering)
Bulletin 5311/3/2015 The Prohibited Use of EBT Cards at Certain Locations
Bulletin 524/3/2014 Progressive Slot Machines and Associated Meters
Bulletin 5112/15/2006 License Require for Original Manufacturer of Slot Machine
Bulletin 499/21/2005 Involvement with Illegal Gambling
Revised 2/13/2012
Bulletin 478/26/2003 Display and Marketing of Devices by Unlicensed Entities
Revised 2/16/2012
Bulletin 453/12/2002 Individual Licenses
Revised 5/6/2006
Bulletin 443/18/2002 Unlicensed Vendors
Bulletin 42Revised 11/5/2014 Exhibitions of Gaming Devices
Bulletin 393/10/2000 Personnel Lists
Revised 7/1/2014
Obsolete Gaming Industry Bulletins
Bulletin #Date Subject Areas
Bulletin 501/3/2006 Exposed Network Access Points in Public Areas
Revised 2/27/2012
Bulletin 482/9/2004 Play Off of Free Bonus Spin Round
Revised 1/11/2005
Bulletin 4612/10/2002 Wireless Local Area Networks
Revised 2/27/2012
Bulletin 435/3/2001 Additional Payouts
Bulletin 418/11/2000 Multiple Slot Jackpot and/or Fill Transactions
Bulletin 404/25/2000 Residency Checks of Unlicensed Employees
Bulletin 375/17/1999 Statistical Reports
Bulletin 3612/15/1997 Financial Interest Restrictions
Bulletin 3512/15/1997 Annual Financial Statement Filing Dates Changed
Bulletin 3410/27/1997 Slot Testing - Sealing Chips, Increasing Probability Bonus Award, Progressive Transfers - Patron Contribution, Component Parts Defined
Bulletin 333/31/1997 Statistical Reports
Bulletin 3210/30/1996 Slot Machine Movement Notification Weekly
Bulletin 319/26/1996 Underage Lingering, Shills Prohibited, Interest Restrictions Upon Licensing
Bulletin 3010/2/1995 Progressive Jackpot Meters
Bulletin 296/9/1995 Renewal Applications - 120 Prior Expire
Bulletin 282/24/1995 E-prom Duplicators and Erasers
Bulletin 2712/21/1994 Compliance Officers Required
Bulletin 2612/1/1994 Hard & Soft Jackpot Meters
Bulletin 259/1/1994 ICMP Review Panel
Bulletin 248/23/1994 One Hour Licensing
Bulletin 237/25/1994 Signature Cards/Early Closings
Bulletin 221/27/1994 Match Play Coupons
Bulletin 2110/1/1993 Device Fees Reduced
Bulletin 207/30/1993 Even Money - Blackjack
Bulletin 197/30/1993 Dealer Tips, Power Failures
Bulletin 185/24/1993 Jackpot Withholding Taxes - State & Fed
Bulletin 175/14/1993 Tax Rate Setting Methodology, Standard Financial Statement Form
Bulletin 165/14/1993 Poker Tournament Rules, Poker Tournament Chips, Multiple Action Blackjack
Bulletin 154/1/1993 Progressive Links/Re-Opening of Casino
Bulletin 142/9/1992 Additional Payouts
Bulletin 1312/11/1992 Late Tax Returns
Bulletin 1211/23/1992 Audited FS, Independent Audits, SFS
Bulletin 1111/3/1992 Non-Supervisory Tip Pooling
Bulletin 1011/3/1992 Manufacturer/Distributor Ownership in Operators
Bulletin 99/21/1992 Automated Slot Monitoring System Tests
Bulletin 88/14/1992 Notification Quarterly of Revenue Sharers
Bulletin 78/14/1995 Sale or Acquisition of Interests, Notification of Interest/Ability to Control
Bulletin 66/8/1992 Underage Gaming
Bulletin 56/8/1992 Accounting/Slot Monitoring Software Test
Bulletin 42/4/1992 Employee Tip Reporting
Bulletin 32/4/1992 Traffic Safety
Bulletin 212/19/1991 Hopper Adjustment
Bulletin 111/18/1991 Marking of Licensed Premises