Colorado § 44-30-1508 Sports betting tax - rules

Colorado Statutes

§ 44-30-1508 — Sports betting tax - rules

Colorado § 44-30-1508

Title 44Revenue -

Art.Colorado Limited Gaming Act

This text of Colorado § 44-30-1508 (Sports betting tax - rules) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 44-30-1508 (2026).

Text

(1)There is hereby imposed a tax on sports betting activity, at the rate of ten percent of net sports betting proceeds. The commission shall establish by rule the form and manner in which the tax is collected.

(2)Except as provided in subsection (3) of this section, all proceeds of the sports betting tax shall be forwarded to the state treasurer, who shall credit them to the sports betting fund created in section 44-30-1509.

(3)Repealed.

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(1) There is hereby imposed a tax on
sports betting activity, at the rate of ten percent of net sports betting proceeds.
The commission shall establish by rule the form and manner in which the tax is
collected.

(2) Except as provided in subsection (3) of this section, all proceeds of the
sports betting tax shall be forwarded to the state treasurer, who shall credit them
to the sports betting fund created in section 44-30-1509.

(3) Repealed.

Legislative History

Source: L. 2019: Entire part added, (HB 19-1327), ch. 347, p. 3228, � 12, effective May 1, 2020. L. 2024: (2) amended and (3) added, (HB 24-1436), ch. 212, p. 1297, � 2, effective May 20.