C.R.S. Section 44-32-514
Payments of winnings

  • intercept

[Editor’s note:
This version of this section is effective until October 1, 2024.]
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: Section 44-32-514 — Payments of winnings - intercept, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-44.­pdf (accessed Oct. 20, 2023).

44‑32‑101
Legislative declaration
44‑32‑102
Definitions - rules - repeal
44‑32‑103
Division and commission subject to termination
44‑32‑201
Division of racing events - creation - representation - rules
44‑32‑202
Director - qualifications - powers and duties - rules
44‑32‑203
Investigators - peace officers
44‑32‑204
Board of stewards or judges
44‑32‑205
Racing cash fund
44‑32‑301
Racing commission - creation
44‑32‑302
Organization and officers - duties - representation
44‑32‑401
Director and commission members - position of trust - conflicts of interest - definition
44‑32‑501
Regulation of race meets and racing-related businesses - additional facilities - rules
44‑32‑502
Delegation of authority to issue certain licenses and registrations - rules
44‑32‑503
Rules of commission - licensing - record check
44‑32‑504
Business licenses
44‑32‑505
Meet licenses
44‑32‑506
Application - fee - waiver of confidentiality
44‑32‑507
Investigation - denial, suspension, and revocation actions against licensees - unlawful acts
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
44‑32‑513
Division of racing events - access to records
44‑32‑514
Payments of winnings - intercept
44‑32‑601
Underage wagering
44‑32‑602
Simulcast facilities and simulcast races - unlawful act - repeal
44‑32‑603
Duration of meets
44‑32‑604
Greyhound racing prohibited
44‑32‑605
Wagering on historic races - definitions
44‑32‑701
License fees and Colorado-bred horse race requirement - rules - greyhound welfare and adoption fund - repeal
44‑32‑702
Unlawful to wager - exception - excess - taxes - special provisions for simulcast races - rules - repeal
44‑32‑703
Pari-mutuel pools for race meets and simulcast races
44‑32‑704
Limitations on pari-mutuel wagering
44‑32‑705
Horse breeders’ and owners’ awards and supplemental purse fund - awards - advisory committee - rules
44‑32‑706
Payments to state - disposition
44‑32‑707
Agreement of this state
44‑32‑801
Criminal and civil penalties
44‑32‑802
Cancellation of license
44‑32‑803
Exclusion from licensed premises
44‑32‑901
Repeal of article - review of functions
Green check means up to date. Up to date

Current through Fall 2024

§ 44-32-514’s source at colorado​.gov