Title 44, Revenue - Regulation of Activities
0 chapters · 432 sections in this title.
Colo. Rev. Stat. § 44-30-522 Communications - privileged and confidential
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Communications among the commission, executive director, and the director relating to licensing, disciplining of licensees, or violations by licensees are privileged and confidential if made lawfully and in the course of or in furtherance of the business of the commission, except…
Colo. Rev. Stat. § 44-30-523 Summary suspension
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Every license granted pursuant to this article 30 may be summarily suspended by the commission, pending a hearing before the commission, upon any terms and conditions that the commission shall by rule mandate. Source: L. 2018: Entire article added with relocations, (SB 18-034), c…
Colo. Rev. Stat. § 44-30-524 Suspension or revocation of license - grounds - penalties
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(1) (a) The commission may revoke a license granted pursuant to this article 30 for any cause that would have prevented issuance of the license, including the causes set forth in sections 44-30-509 and 44-30-801. (b) The commission may suspend or revoke a license granted pursuant…
Colo. Rev. Stat. § 44-30-525 Commission hearings - testimony
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In any hearing held by the commission pursuant to this article 30, the commission may apply to the district attorney having jurisdiction to prosecute the underlying criminal matter for orders pursuant to section 13-90-118 to compel testimony. Source: L. 2018: Entire article added…
Colo. Rev. Stat. § 44-30-526 Records - confidentiality - exceptions
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(1) Information and records of the commission enumerated by this section are confidential and may not be disclosed except pursuant to a court order. No person may by subpoena, discovery, or statutory authority obtain such information or records. Information and records considered…
Colo. Rev. Stat. § 44-30-528 Licensees - duty to maintain records
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Each licensee shall keep a complete set of books of account, correspondence, and all other records necessary to show fully the gaming transactions of the licensee, all of which shall be open at all times during business hours for the inspection and examination of the division or …
Colo. Rev. Stat. § 44-30-530 Payments of winnings - intercept
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Before making a payment of cash gaming winnings for which the licensee is required to file form W-2G, or a substantially equivalent form, with the United States internal revenue service, a licensee shall comply with the requirements of article 33 of this title 44. Source: L. 2018…
Colo. Rev. Stat. § 44-30-601 Gaming tax
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(1) There is hereby imposed a gaming tax on the adjusted gross proceeds of gaming allowed by this article 30. The tax is set by rule as promulgated by the commission. The commission shall not set the tax at more than forty percent of the adjusted gross proceeds. In setting the ta…
Colo. Rev. Stat. § 44-30-602 Return and remittance
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Not later than fifteen days following the end of each retail month, each licensed retailer shall make a return and remittance to the director on forms prescribed and furnished by the director. The director may grant an extension of not more than five days for filing a return and …
Colo. Rev. Stat. § 44-30-603 Violations of taxation provisions - penalties
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(1) Any person who: (a) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this article 30 commits a class 5 felony and shall be punished as provided in section 18-1.3-401; (b) Fails to pay tax due under this article 30 within thirty days aft…
Colo. Rev. Stat. § 44-30-604 Returns and reports - failure to file - penalties
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(1) (a) Any person who fails to file a return or report required by this article 30, which return or report includes taxable transactions, on or before the date the return or report is due as prescribed in section 44-30-602 is subject to the payment of an additional amount assess…
Colo. Rev. Stat. § 44-30-605 Local jurisdiction
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Nothing in this article 30 shall impair or otherwise affect the power of the municipalities where limited gaming is authorized to impose a fee upon gaming devices used in limited gaming. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 199, � 2, eff…
Colo. Rev. Stat. § 44-30-701 Limited gaming fund - created - repeal
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(1) There is created in the office of the state treasurer the limited gaming fund. The fund shall be maintained and operated as follows: (a) Except as specified in part 15 of this article 30, all revenues of the division shall be paid into the limited gaming fund. Except for thos…
Colo. Rev. Stat. § 44-30-703 Audits and annual reports
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The limited gaming fund shall be audited at least annually by or under the direction of the state auditor, who shall submit a report of the audit to the legislative audit committee. The expenses of the audit shall be paid from the limited gaming fund. Source: L. 2018: Entire arti…
Colo. Rev. Stat. § 44-30-704 Enforcement
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It is the duty of all sheriffs and police officers in this state to enforce the provisions of this article 30, or article 20 of title 18, and the rules promulgated by the commission, either on their own motion or upon complaint of any person, including any authorized agent of the…
Colo. Rev. Stat. § 44-30-705 Attorney general - duties
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(1) The attorney general shall provide legal services for the division and the commission at the request of the executive director, director, or the commission. The attorney general shall make reasonable efforts to ensure that there is continuity in the legal services provided an…
Colo. Rev. Stat. § 44-30-803 Slot machines - shipping notices
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(1) (a) (I) Any slot machine manufacturer or distributor shipping or importing a slot machine into the state of Colorado shall provide to the commission at the time of shipment a copy of the shipping invoice which shall include, at a minimum, the destination, the serial number of…
Colo. Rev. Stat. § 44-30-804 Persons prohibited from interest in limited gaming
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(1) None of the following persons shall have any interest, direct or indirect, in any license involved in or with limited gaming: (a) Officers, reserve police officers, agents, or employees of any law enforcement agency of the state of Colorado with the authority to investigate o…
Colo. Rev. Stat. § 44-30-805 Responsibilities of operator
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Every licensed operator and retailer having slot machines on his or her premises shall provide audit and security measures relating to slot machines, as prescribed by this article 30 and by rules of the commission. Every licensed operator and retailer having slot machines on his …
Colo. Rev. Stat. § 44-30-806 Gaming equipment - security and audit specifications
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All slot machines and all other equipment and devices used in limited gaming allowed by this article 30 shall have the features, security provisions, and audit specifications established in rules adopted by the commission. Source: L. 2018: Entire article added with relocations, (…
Colo. Rev. Stat. § 44-30-807 Gaming equipment - not subject to exclusive agreements
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It is the public policy of this state that gaming equipment authorized and approved by the commission may not be subject to any exclusive agreement entered into prior to October 1, 1991. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 209, � 2, eff…
Colo. Rev. Stat. § 44-30-809 Age of participants - penalties - applicability
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(1) It is unlawful for any person who is less than twenty-one years of age to participate, play, be allowed to play, place wagers, or collect winnings, whether personally or through an agent, in or from any limited gaming game or slot machines. (2) It is unlawful for any person t…
Colo. Rev. Stat. § 44-30-810 Employee twenty-one years or older required on premises
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A retail licensee shall have one employee who is at least twenty-one years of age on the premises during the hours limited gaming is conducted and within full view and control of any limited gaming activity conducted on the premises pursuant to the license obtained. Source: L. 20…
Colo. Rev. Stat. § 44-30-811 Persons conducting limited gaming
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(1) A person under eighteen years of age shall not: (a) Be employed as a gaming employee; (b) Conduct, or assist in conducting, any limited gaming activity; or (c) Manage or handle any of the proceeds from limited gaming. Source: L. 2018: Entire article added with relocations, (S…
Colo. Rev. Stat. § 44-30-812 Employee of licensed person - good moral character
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No person licensed under this article 30 shall employ or be assisted by any person who is not of good moral character. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 210, � 2, effective October 1. Editor's note: This section is similar to former �…
Colo. Rev. Stat. § 44-30-813 Minimum payback - limit to a slot machine
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The minimum theoretical payback value on a slot machine shall be at least eighty but not more than one hundred percent of the value of any credit played. However, this section shall not be construed to prohibit tournament slot machines with theoretical payback values greater than…
Colo. Rev. Stat. § 44-30-814 Key employee - support license
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(1) A licensee shall not employ any person to work in the field of limited gaming, or to handle any of the proceeds of limited gaming, unless the person holds a valid key employee or support license issued by the commission. (2) It is unlawful for any person holding a key employe…
Colo. Rev. Stat. § 44-30-815 Extension of credit prohibited
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No person licensed under this article 30 may extend credit to another person for participation in limited gaming. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 210, � 2, effective October 1. Editor's note: This section is similar to former � 12-4…
Colo. Rev. Stat. § 44-30-816 Authorized amount of bets
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The amount of a bet made pursuant to this article 30 shall not be more, on the initial bet or subsequent bet, than the amounts approved by the voters of Central, Black Hawk, or Cripple Creek at a local election held in each city to control the conduct of gaming in that jurisdicti…
Colo. Rev. Stat. § 44-30-817 Failure to pay winners
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(1) It is unlawful for any licensee to willfully refuse to pay the winner of any limited gaming game, except as authorized by section 44-33-105 (2)(b)(II). (2) Any person violating any provision of this section commits a class 2 misdemeanor and shall be punished as provided in se…
Colo. Rev. Stat. § 44-30-818 Approval of rules for certain games
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(1) Specific rules for blackjack, poker, craps, roulette, and such other games as are approved by the voters of Central, Black Hawk, or Cripple Creek at a local election held in each city to control the conduct of gaming in that jurisdiction shall be approved by the commission an…
Colo. Rev. Stat. § 44-30-819 Exchange - redemption of chips - unlawful acts
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It is unlawful for a person to exchange or redeem chips for anything whatsoever, except currency, negotiable personal checks, negotiable counter checks, or other chips. A licensee shall, upon the request of a person, redeem the licensee's gaming chips surrendered by that person p…
Colo. Rev. Stat. § 44-30-820 Persons in supervisory positions - unlawful acts - rules
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It is unlawful for a dealer, floorperson, or other employee who serves in a supervisory position to solicit or accept a tip or gratuity from a player or patron at the licensed gaming establishment where he or she is employed; except that a dealer may accept tips or gratuities fro…
Colo. Rev. Stat. § 44-30-821 Cheating - penalty
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(1) It is unlawful for any person, whether he or she is an owner or employee of, or a player in, an establishment, to cheat at any limited gaming activity. (2) Repealed. (3) Any person issued a license pursuant to this article 30 violating any provision of this section commits a …
Colo. Rev. Stat. § 44-30-822 Fraudulent acts
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(1) It is unlawful for a person: (a) To alter or misrepresent the outcome of a game or other event on which wagers have been made after the outcome is made sure but before it is revealed to the players; (b) To place, increase, or decrease a bet or to determine the course of play …
Colo. Rev. Stat. § 44-30-823 Use of device for calculating probabilities
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(1) It is unlawful for any person at a licensed gaming establishment to use, or possess with the intent to use, any device to assist: (a) In projecting the outcome of the game; (b) In keeping track of the cards played; (c) In analyzing the probability of the occurrence of an even…
Colo. Rev. Stat. § 44-30-825 Cheating game and devices - penalty
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(1) It is unlawful for a person playing a licensed game in licensed gaming premises to: (a) Knowingly conduct, carry on, operate, or deal or allow to be conducted, carried on, operated, or dealt any cheating or thieving game or device; or (b) Knowingly deal, conduct, carry on, op…
Colo. Rev. Stat. § 44-30-827 Unlawful entry by excluded and ejected persons. (Repealed)
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Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 215, � 2, effective October 1. L. 2022: (1) and (2) amended, (HB 22-1402), ch. 402, p. 2870, � 12, effective August 10. L. 2023: Entire section repealed, (HB 23-1293), ch. 298, p. 1798, � 73, effectiv…
Colo. Rev. Stat. § 44-30-829 Failure to display operator and premises licenses
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(1) It is unlawful for any person to fail to permanently display in a conspicuous manner: (a) Operator and premises licenses granted by the commission; (b) A notice in bold-faced type that is clearly legible and in substantially the following form: IT IS UNLAWFUL FOR ANY PERSON U…
Colo. Rev. Stat. § 44-30-831 Violation of article as misdemeanor
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Any person violating any of the provisions of this article 30, or any of the rules promulgated pursuant thereto, commits a class 2 misdemeanor and shall be punished as provided in section 18-1.3-501, except as may otherwise be specifically provided in this article 30. Source: L. …
Colo. Rev. Stat. § 44-30-832 Agreements, contracts, leases - void and unenforceable
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All agreements, contracts, leases, or arrangements in violation of this article 30, or the rules promulgated pursuant to this article 30, are void and unenforceable. Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 218, � 2, effective October 1. Edi…
Colo. Rev. Stat. § 44-30-833 Financial interest restrictions
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(1) A manufacturer or distributor of slot machines, associated equipment, or related equipment shall not knowingly, without notifying the division within ten days: (a) Have any interest, directly or indirectly, in any operator; (b) Allow any of its officers, or any other person w…
Colo. Rev. Stat. § 44-30-835 Personal pecuniary gain or conflict of interest
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(1) It is unlawful for any person to issue, suspend, revoke, or renew any license pursuant to this article 30 for any personal pecuniary gain or any thing of value, as defined in section 18-1-901 (3)(r), or for any person to violate any of the provisions of section 44-30-401. (2)…
Colo. Rev. Stat. § 44-30-836 False or misleading information - unlawful
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(1) It is unlawful for any person to provide any false or misleading information under the provisions of this article 30. (2) Any person violating any of the provisions of this section commits a class 5 felony and shall be punished as provided in section 18-1.3-401. Source: L. 20…
Colo. Rev. Stat. § 44-30-837 Conducting gaming activities without a license
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(1) A person shall not offer sports betting or one or more games, authorized as limited gaming, to the public without possessing the required license from the commission to conduct: (a) Sports betting operations; (b) Internet sports betting operations; or (c) Operations using equ…
Colo. Rev. Stat. § 44-30-901 Events sponsored by charitable organizations
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(1) Any person licensed as a retailer, or as both a retailer and operator, may choose to allow a charitable organization to sponsor limited gaming at that retailer's licensed premises, if the following conditions are met: (a) The organization is a charitable organization, that fo…
Colo. Rev. Stat. § 44-30-902 Terms of sponsorship
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(1) All limited gaming events sponsored by charitable organizations pursuant to this part 9 must, in addition to all the other requirements of this article 30, meet the following conditions: (a) The agreement between the licensed operator or retailer and the charitable organizati…
Colo. Rev. Stat. § 44-30-903 Notice of sponsorship
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No person licensed as a retailer, operator, key employee, or support person, and no member, agent, employee, officer, or director of a charitable organization, shall represent to any person that a limited gaming activity is being sponsored by that or another charitable organizati…
Colo. Rev. Stat. § 44-31-101 Tribal-state gaming compact
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In accordance with federal Indian gaming regulations in 25 U.S.C. sec. 2710 (d)(3)(C), any Indian tribe having jurisdiction over the Indian lands upon which class III gaming activity is being conducted or is to be conducted shall request the governor of Colorado on behalf of this…
Colo. Rev. Stat. § 44-31-102 Effective date of compact
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The tribal-state compact entered into between the governor and an Indian tribe governing gaming activities on the Indian lands of the Indian tribe shall take effect when notice of approval of the compact by the secretary of the federal department of the interior has been publishe…