§ 44-32-514. Payments of winnings - intercept

CO Rev Stat § 44-32-514 (2018) (N/A)
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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.