C.R.S. § 44-32-514

[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.