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

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 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
      -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        
    18. Terminology .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 57 10/31/2019   Executive Order Implementing Digital Personal Identification Technology
    Bulletin 56 3/1/2019   Cloud Services
    Bulletin 54 11/3/2015   Title 31 CFR Requirements (anti-money laundering)
    Bulletin 53 11/3/2015   The Prohibited Use of EBT Cards at Certain Locations
    Bulletin 52 4/3/2014   Progressive Slot Machines and Associated Meters
    Bulletin 51 12/15/2006   License Require for Original Manufacturer of Slot Machine
    Bulletin 49 9/21/2005   Involvement with Illegal Gambling
    Revised 2/13/2012
    Bulletin 47 8/26/2003   Display and Marketing of Devices by Unlicensed Entities
    Revised 2/16/2012
    Bulletin 45 3/12/2002   Individual Licenses
    Revised 5/6/2006
    Bulletin 44 3/18/2002   Unlicensed Vendors
    Bulletin 42 Revised 11/5/2014   Exhibitions of Gaming Devices
    Bulletin 39 3/10/2000   Personnel Lists
    Revised 7/1/2014
    Obsolete Gaming Industry Bulletins
    Bulletin # Date   Subject Areas
    Bulletin 50 1/3/2006   Exposed Network Access Points in Public Areas
    Revised 2/27/2012
    Bulletin 48 2/9/2004   Play Off of Free Bonus Spin Round
    Revised 1/11/2005
    Bulletin 46 12/10/2002   Wireless Local Area Networks
    Revised 2/27/2012
    Bulletin 43 5/3/2001   Additional Payouts
    Bulletin 41 8/11/2000   Multiple Slot Jackpot and/or Fill Transactions
    Bulletin 40 4/25/2000   Residency Checks of Unlicensed Employees
    Bulletin 37 5/17/1999   Statistical Reports
    Bulletin 36 12/15/1997   Financial Interest Restrictions
    Bulletin 35 12/15/1997   Annual Financial Statement Filing Dates Changed
    Bulletin 34 10/27/1997   Slot Testing - Sealing Chips, Increasing Probability Bonus Award, Progressive Transfers - Patron Contribution, Component Parts Defined
    Bulletin 33 3/31/1997   Statistical Reports
    Bulletin 32 10/30/1996   Slot Machine Movement Notification Weekly
    Bulletin 31 9/26/1996   Underage Lingering, Shills Prohibited, Interest Restrictions Upon Licensing
    Bulletin 30 10/2/1995   Progressive Jackpot Meters
    Bulletin 29 6/9/1995   Renewal Applications - 120 Prior Expire
    Bulletin 28 2/24/1995   E-prom Duplicators and Erasers
    Bulletin 27 12/21/1994   Compliance Officers Required
    Bulletin 26 12/1/1994   Hard & Soft Jackpot Meters
    Bulletin 25 9/1/1994   ICMP Review Panel
    Bulletin 24 8/23/1994   One Hour Licensing
    Bulletin 23 7/25/1994   Signature Cards/Early Closings
    Bulletin 22 1/27/1994   Match Play Coupons
    Bulletin 21 10/1/1993   Device Fees Reduced
    Bulletin 20 7/30/1993   Even Money - Blackjack
    Bulletin 19 7/30/1993   Dealer Tips, Power Failures
    Bulletin 18 5/24/1993   Jackpot Withholding Taxes - State & Fed
    Bulletin 17 5/14/1993   Tax Rate Setting Methodology, Standard Financial Statement Form
    Bulletin 16 5/14/1993   Poker Tournament Rules, Poker Tournament Chips, Multiple Action Blackjack
    Bulletin 15 4/1/1993   Progressive Links/Re-Opening of Casino
    Bulletin 14 2/9/1992   Additional Payouts
    Bulletin 13 12/11/1992   Late Tax Returns
    Bulletin 12 11/23/1992   Audited FS, Independent Audits, SFS
    Bulletin 11 11/3/1992   Non-Supervisory Tip Pooling
    Bulletin 10 11/3/1992   Manufacturer/Distributor Ownership in Operators
    Bulletin 9 9/21/1992   Automated Slot Monitoring System Tests
    Bulletin 8 8/14/1992   Notification Quarterly of Revenue Sharers
    Bulletin 7 8/14/1995   Sale or Acquisition of Interests, Notification of Interest/Ability to Control
    Bulletin 6 6/8/1992   Underage Gaming
    Bulletin 5 6/8/1992   Accounting/Slot Monitoring Software Test
    Bulletin 4 2/4/1992   Employee Tip Reporting
    Bulletin 3 2/4/1992   Traffic Safety
    Bulletin 2 12/19/1991   Hopper Adjustment
    Bulletin 1 11/18/1991   Marking of Licensed Premises