{"data":{"id":"us-co/c.r.s.-44-32-514","jurisdiction":"us-co","citation":"C.R.S. § 44-32-514","heading":"Payments of winnings - intercept.","body":"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.","path":["Title 44 - REVENUE - REGULATION OF ACTIVITIES","Article 32 - Racing","Part 5 - LICENSING AND REGISTRATION"],"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":"e2cc039e82b8a6fce1ec0f1bd8c5ea48622cecaefcfabe4d2212fa3de3b7998f","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-44-32-513","next":"us-co/c.r.s.-44-32-601"},"notice":"GroundRules: Original legal text. Not legal advice."}