Colorado Statutes

§ 44-32-514 — Payments of winnings - intercept

Colorado § 44-32-514
JurisdictionColorado
Title 44Revenue -
Art.Racing

This text of Colorado § 44-32-514 (Payments of winnings - intercept) 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. § 44-32-514 (2026).

Text

Before making a payment of cash winnings from pari-mutuel wagering on horse racing for which the licensee is required to file form W-2G, or a substantially equivalent form, with the United States internal revenue service, the licensee shall comply with the requirements of article 33 of this title 44.

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Legislative History

Source: L. 2018: Entire article added with relocations, (HB 18-1024), ch. 26, p. 308, � 2, effective October 1; entire section amended, (SB 18-035), ch. 15, p. 259, � 6, effective October 1. L. 2023: Entire section amended, (HB 23-1041), ch. 339, p. 2037, � 3, effective October 1, 2024.

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Bluebook (online)
Colorado § 44-32-514, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/44/44-32-514.