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.