Colorado Department of Revenue

Last updated
Colorado Department of Revenue
Colorado State Capitol Annex Building.JPG
The State Capitol Annex in Denver
Department overview
TypeRevenue service
Jurisdiction Colorado
HeadquartersState Capitol Annex
1375 Sherman Street, Denver, Colorado
Annual budget$926,000,000 [1]
Department executives
  • Mark Ferrandino, Executive Director
  • Heidi Humphreys, Deputy Executive Director
Website OOjs UI icon edit-ltr-progressive.svg

The Colorado Department of Revenue (DOR) is a state agency in Colorado. The department collects most types of taxes and issues state identification cards and driver licenses and also enforces Colorado laws regarding gaming, liquor, tobacco, racing, auto dealers, and marijuana.



See also

Related Research Articles

Colorado State of the United States of America

Colorado is a state in the Mountain West subregion of the Western United States. It encompasses most of the Southern Rocky Mountains as well as the northeastern portion of the Colorado Plateau and the western edge of the Great Plains. Colorado is the eighth most extensive and 21st most populous U.S. state. The 2020 United States Census enumerated the population of the State of Colorado at 5,773,714, an increase of 14.80% since the 2010 United States Census. Colorado gained an 8th Congressional District.

Alcohol and Tobacco Tax and Trade Bureau

The Alcohol and Tobacco Tax and Trade Bureau, statutorily named the Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.

Department of motor vehicles

In the United States, a department of motor vehicles (DMV) is a state-level government agency that administers vehicle registration and driver licensing. Similar departments exist in Canada under different names. The name "DMV" is not used in every state or area, nor are the traditional DMV functions handled by a single agency in every state, but the generic term is widely understood, particularly in the context of driver's license issuance and renewal.

Oregon Liquor Control Commission

The Oregon Liquor Control Commission (OLCC) is a government agency of the U.S. state of Oregon. The OLCC was created by an act of the Oregon Legislative Assembly in 1933, days after the repeal of prohibition, as a means of providing control over the distribution, sales and consumption of alcoholic beverages. To this end, the agency was given the authority to regulate and license those who manufacture, sell or serve alcohol. Oregon is one of 18 alcoholic beverage control states that directly control the sales of alcoholic beverages in the United States. In 2014, the passage of Oregon Ballot Measure 91 (2014) legalized the recreational use of marijuana in Oregon and gave regulatory authority to the OLCC.

Colorado State Patrol

The Colorado State Patrol(CSP), based in Lakewood, Colorado, is a division of the Colorado Department of Public Safety, and is one of the official state police agencies of Colorado, along with the Colorado Bureau of Investigation and several smaller state agencies. The CSP primarily enforces traffic laws on interstates and state highways, guards the state capitol and the Governor of Colorado.

The Illinois Department of Revenue (IDOR) is the code department of the Illinois state government that collects state taxes, operates the state lottery, oversees the state's casino industry, oversees the state's thoroughbred and harness horse racing industries, and regulates the distribution of alcoholic beverages throughout Illinois, including beer, wine, and liquor. It is headquartered at the Willard Ice Building, 101 West Jefferson in Springfield, Illinois.

The Colorado Liquor Enforcement Division is a division of the Colorado Department of Revenue, an agency charged with the regulation of alcoholic beverages within the state of Colorado.

The Division of Commercial Licensing and Regulation is the division of the Rhode Island Department of Business Regulation responsible for the licensing and regulation of real estate agents, brokers and appraisers, auto body & salvage re-builder shops, auto wrecking and salvage yards, travel agencies and travel agents, upholsterers, alarm system installers, auctioneers, liquor wholesalers, breweries, wineries, salespersons and agents, Class G (boat/airline/railroads) license holders, line-cleaners, and mobile and manufactured homes and parks. The enforcement of unit pricing, motor fuel advertising and health club pre-opening laws are also activities of this program.

Missouri Department of Public Safety

The Missouri Department of Public Safety (DPS) is a department of the government of the state of Missouri. The department is responsible for the protection and safety of residents and visitors.

Cannabis in Colorado

Cannabis in Colorado has been legal for medical use since 2000 and for recreational use since late 2012. On November 7, 2000, 54% of Colorado voters approved Amendment 20, which amended the State Constitution to allow the use of marijuana in the state for approved patients with written medical consent. Under this law, patients may possess up to 2 ounces (57 g) of medical marijuana and may cultivate no more than six marijuana plants. Patients who are caught with more than this in their possession may argue "affirmative defense of medical necessity" but are not protected under state law with the rights of those who stay within the guidelines set forth by the state. The Colorado Amendment 64, which was passed by voters on November 6, 2012, led to recreational legalization in December 2012 and state-licensed retail sales in January 2014. The policy has led to cannabis tourism. There are two sets of policies in Colorado relating to cannabis use: those for medicinal cannabis and for recreational drug use along with a third set of rules governing hemp.

Gambling in Australia

Gambling is an activity undertaken by many Australians. Over 80% of Australian adults engage in gambling of some kind, which is the highest rate of gambling in the world. This number includes some 4% of the adult population who play the pokies once a week, accounting for some 62% of locals' annual gambling spend.

2012 Washington Initiative 502 2012 ballot initiative in Washington, United States, concerning marijuana reform

Washington Initiative 502 (I-502) "on marijuana reform" was an initiative to the Washington State Legislature, which appeared on the November 2012 general ballot, passing by a margin of approximately 56 to 44 percent. Originally submitted to the Washington Secretary of State during the summer of 2011, enough signatures were collected and submitted by December to meet the required 241,153 signatures, sending it to the legislature. When the legislature adjourned without action in April, Initiative 502 automatically advanced to the November 2012 general ballot. It was approved by popular vote on November 6, and took effect over the course of a year, beginning with certification no later than December 6, 2012. Along with a similar Colorado measure, Initiative 502 was credited for encouraging voter turnout of 81%, the highest in the nation.

2012 Colorado Amendment 64

Colorado Amendment 64 was a successful popular initiative ballot measure to amend the Constitution of the State of Colorado, outlining a statewide drug policy for cannabis. The measure passed on November 6, 2012, and along with a similar measure in Washington state, marked "an electoral first not only for America but for the world."

The Task Force on the Implementation of Amendment 64 was a task force of the U.S. State of Colorado charged with considering and resolving a number of policy, legal and procedural issues relating to Colorado Amendment 64, which allows for personal use and regulation of marijuana.

Ending Federal Marijuana Prohibition Act

The Ending Federal Marijuana Prohibition Act is a series of federal marijuana decriminalization bills that have been introduced multiple times in the United States Congress.

Cannabis in Washington (state) Overview of cannabis use and culture in Washington state

Cannabis in Washington relates to a number of legislative, legal, and cultural events surrounding the use of cannabis. On December 6, 2012, Washington became the first U.S. state to legalize recreational use of marijuana and the second to allow recreational marijuana sales. The state had previously legalized medical marijuana in 1998. Under state law, cannabis is legal for medical purposes and for any purpose by adults over 21.

Cannabis concentrate Preparation of cannabis

A cannabis concentrate is a highly potent tetrahydrocannabinol (THC) and/or cannabidiol (CBD) concentrated mass. Marijuana concentrates contain extraordinarily high THC levels that could once range from 40 to 80%, up to four times stronger in THC content than high grade or top shelf marijuana, which normally measures around 20% THC levels. By 2017, distilled concentrate was reportedly available at 99.58% THC content.

The cannabis industry in the U.S. state of Washington has been served by several banks and credit unions since Initiative 502 passed in 2012, legalizing production, distribution, retail sales and possession in the state.

A portion of the taxes on legal cannabis sold since July, 2014 under Initiative 502 funds anti-cannabis public service announcements (PSAs) in Washington State.


  1. FY2011