Colorado § 44-32-514 - Payments of winnings - intercept.
Full text of Colorado Colorado Revised Statutes § 44-32-514 — Payments of winnings - intercept., with citation guidance and answers to common questions.
§ 44-32-514. Payments of winnings - intercept.
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.
Source: 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. L. 2023: Entire section amended, (HB 23-1041), ch. 339, p. 2037, § 3, effective October 1, 2024.
Editor's note: (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.
PART 6
UNLAWFUL ACTS
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 44-32-514
What does Colorado Revised Statutes § 44-32-514 cover?
Section 44-32-514 ("Payments of winnings - intercept.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 44-32-514?
A common citation format is "Colorado Revised Statutes § 44-32-514" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 44-32-514 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.