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2021 Colorado Code
Title 44 - Revenue - Regulation of Activities
Article 32 - Racing
Part 5 - Licensing and Registration
§ 44-32-514. Payments of Winnings - Intercept
Universal Citation: CO Code § 44-32-514 (2021)
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 article 33 of this title 44.
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.
Editor's note:
- This section is similar to former § 12-60-513 as it existed prior to 2018.
- This section was numbered as § 12-60-513 (1) in SB 18-035. That provision was harmonized with and relocated to this section as this section appears in HB 18-1024.
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