Colo. Rev. Stat. § 44-33-103
Definitions
Colorado · Colorado Revised Statutes Title 44 — Revenue - Regulation of Activities · Status: effective
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- Colo. Rev. Stat. § 44-33-103, Definitions, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2322242
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Full text
As used in this article 33, unless the context otherwise requires:
(1) "Licensee" means a licensee as defined in section 44-30-501 (22), an operator or retail gaming licensee under section 44-30-501 (1)(b) or (1)(c), an internet sports betting operator as defined in section 44-30-1501 (5), or a sports betting operator as defined in section 44-30-1501 (11).
(2) (a) "Outstanding debt" means:
(I) Unpaid child support debt or child support costs to the state pursuant to section 14-14-104, and arrearages of child support requested as part of an enforcement action pursuant to article 5 of title 14, or arrearages of child support that are the subject of enforcement services provided pursuant to section 26-13-106;
(II) Restitution that a person has been ordered to pay pursuant to section 18-1.3-603 or 19-2.5-1104, regardless of the date that the restitution was ordered; and
(III) Any unpaid debt due to the state that is certified by a state agency pursuant to section 24-30-202.4 (2.5), including the collection fee and any allowable fees and costs pursuant to section 24-30-202.4 (8).
(b) Notwithstanding any provision of subsection (2)(a) of this section, an outstanding debt shall not be less than three hundred dollars.
(3) "Payment" means cash winnings from limited gaming, from sports betting, or from pari-mutuel wagering on horse racing payable by a licensee for which the licensee is required to file form W-2G, or a substantially equivalent form, with the United States internal revenue service.
(4) "Registry" means the registry created and maintained by or for the department of revenue pursuant to section 44-33-104.
(5) "Registry operator" means the department of revenue or the private entity that maintains the registry under the direction and control of the department.