{"data":{"id":"us-co/c.r.s.-44-30-1508","jurisdiction":"us-co","citation":"C.R.S. § 44-30-1508","heading":"Sports betting tax - rules.","body":"(1) There is hereby imposed a tax on sports betting activity, at the rate of ten percent of net sports betting proceeds. The commission shall establish by rule the form and manner in which the tax is collected.\n\n(2) Except as provided in subsection (3) of this section, all proceeds of the sports betting tax shall be forwarded to the state treasurer, who shall credit them to the sports betting fund created in section 44-30-1509.\n\n(3) Repealed.","path":["Title 44 - REVENUE - REGULATION OF ACTIVITIES","Article 30 - Colorado Limited Gaming Act","Part 15 - SPORTS BETTING"],"source_url":"https://olls.info/crs/crs2026-title-44.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"3aca0ab8ad49e455bba1e1168c965a93b71f3cdf0710133d66c581d3803919c7","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-44-30-1507.5","next":"us-co/c.r.s.-44-30-1509"},"notice":"GroundRules: Original legal text. Not legal advice."}