C.R.S. § 44-30-530
44-30-530. Payments of winnings - intercept
44-30-530. Payments of winnings - intercept. 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.