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.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).
Colorado Legal Code