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