Colorado Statutes
§ 44-32-514 — Payments of winnings - intercept
Colorado § 44-32-514
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.