Colo. Rev. Stat. § 44-32-514

Current through Chapter 519 of the 2024 Legislative Session and Chapter 2 of the 2024 First Extraordinary Session

Section 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.

C.R.S. § 44-32-514

Amended by 2023 Ch. 339,§ 3, eff. 10/1/2024.

Renumbered from C.R.S. § 12-60-513 and amended by 2018 Ch. 26, § 2, eff. 10/1/2018.

Amended by 2018 Ch. 15, § 6, eff. 10/1/2018.

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.

(1) This section is similar to former § 12-60-513 as it existed prior to 2018.

(2) 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.

2023 Ch. 339, was passed without a safety clause. See Colo. Const. art. V, § 1(3).