There is a newer version of the Colorado Revised Statutes
2016 Colorado Revised Statutes
Title 12 - Professions and Occupations
General - Continued
Article 60 - Racing
Part 5 - Licensing and Registration
§ 12-60-513. Payments of winnings - intercept
CO Rev Stat ยง 12-60-513 (2016) What's This?
(1) Before making a payment of cash winnings from pari-mutuel wagering on horse or greyhound 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 part 6 of article 35 of title 24, C.R.S.
(2) Repealed.
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