Before making a payment of cash gaming winnings for which the licensee is required to file form W-2G, or a substantially equivalent form, with the United States internal revenue service, a licensee shall comply with the requirements of article 33 of this title 44.
Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 195, � 2, effective October 1.
Editor's note: This section is similar to former � 12-47.1-531 as it existed prior to 2018.
44-30-531. Responsible gaming - advertising and promotional efforts - reports of certain licensees required - confidential records. (1) On or before October 1, 2023, and on or before October 1 each year thereafter, the following licensees shall submit to the director a report that describes the efforts of the licensee in the preceding state fiscal year to promote responsible gaming in the state via advertising and other promotional methods and the licensee's plans concerning such promotional efforts in the current state fiscal year:
(a) Retail licensees, as described in section 44-30-501 (1)(c);
(b) Sports betting operators, as defined in section 44-30-1501 (11); and
(c) Internet sports betting operators, as defined in section 44-30-1501 (5).
(2) Notwithstanding any other provision of law, a report submitted to the director pursuant to subsection (1) of this section is confidential and is not subject to the requirements of the Colorado Open Records Act, part 2 of article 72 of title 24.
Source: L. 2022: Entire section added, (HB 22-1402), ch. 402, p. 2865, � 2, effective August 10.