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.
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.
Structure Colorado Code
Title 44 - Revenue - Regulation of Activities
Part 5 - Licensing and Registration
§ 44-32-501. Regulation of Race Meets and Racing-Related Businesses
§ 44-32-502. Delegation of Authority to Issue Certain Licenses and Registrations - Rules
§ 44-32-503. Rules of Commission - Licensing - Criminal History Record Check
§ 44-32-504. Business Licenses
§ 44-32-506. Application - Fee - Waiver of Confidentiality
§ 44-32-508. License - Mandatory Disqualification - Criteria
§ 44-32-509. Hearings - Review - Rules
§ 44-32-510. Liability Insurance - Bond for Race Meets
§ 44-32-511. Racing of Standardbred Harness Horses
§ 44-32-512. Eligibility to Operate Race Meets - Renewal or Revocation