Payments of winnings - intercept

C.R.S. § 44-32-514
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-44.docx#44-32-514Fetched: 10/6/2026

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