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 Dec. 24, 2024).

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 2025

§ 44-32-514’s source at colorado​.gov