{"data":{"id":"us-co/c.r.s.-44-32-703","jurisdiction":"us-co","citation":"C.R.S. § 44-32-703","heading":"Pari-mutuel pools for race meets and simulcast races.","body":"(1) The pari-mutuel pool for a horse race meet and for simulcast races of the race meet shall be an intrastate common pool; except that, if the simulcast races are received by an out-of-state simulcast facility, the pari-mutuel pool may be an interstate common pool, and, in that case, it shall be operated by the in-state host track conducting the horse race meet.\n\n(2) An in-state simulcast facility receiving simulcast races from an out-of-state host track may participate either in a pari-mutuel pool into which only the pari-mutuel wagers on the simulcast races that are placed at the in-state simulcast facility are taken or in an interstate common pool. The commission shall permit an operator of an in-state simulcast facility participating in an interstate common pool to adopt the takeout percentage of the out-of-state host track for the interstate common pool.","path":["Title 44 - REVENUE - REGULATION OF ACTIVITIES","Article 32 - Racing","Part 7 - TAXES AND FEES"],"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":"d4c7851afe4be3738fc1e399826a8f264a2a8f748e34bd47f5a0ba384d7114c3","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-44-32-702","next":"us-co/c.r.s.-44-32-704"},"notice":"GroundRules: Original legal text. Not legal advice."}