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.