United States — Iowa Statutes

23,951 statutes · page 1,196 of 1,198

• United States — Iowa

  Iowa Code § 99F.18 - Tax on winnings

  1 provisions

  Winnings from slot machines and authorized sports wagering are treated as Iowa earned income and are subject to state and federal income tax laws.

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• United States — Iowa

  Iowa Code § 99F.19 - Setoff

  1 provisions

  Licensees must withhold certain debtor winnings, give notice, and turn the money over to the collection entity. Claimant agencies and licensees may share necessary information, but it must stay confidential and be used only for debt collection duties.

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• United States — Iowa

  Iowa Code § 99F.2 - Scope of provisions

  1 provisions

  This chapter does not apply to certain wagering, fantasy sports, lottery, and bingo or games of skill/chance activities authorized under other chapters.

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• United States — Iowa

  Iowa Code § 99F.20 - Gaming regulatory revolving fund

  1 provisions

  Creates a gaming regulatory revolving fund and requires the department to report on it, bill billings early, repay any temporary general-fund use, and follow the governor’s expenditure directions.

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• United States — Iowa

  Iowa Code § 99F.3 - Gambling games and sports wagering authorized

  1 provisions

  Wagering on a gambling game and sports wagering is legal when conducted by a licensee under this chapter.

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• United States — Iowa

  Iowa Code § 99F.4 - Powers

  1 provisions

  The commission has broad power to supervise gambling operations, make rules, license participants, investigate and enforce compliance, and impose certain controls on gambling activities.

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• United States — Iowa

  Iowa Code § 99F.4A - Gambling games at pari-mutuel racetracks — fees and taxes

  1 provisions

  The commission must license eligible racetrack licensees for gambling games, and qualified licensees must meet fee, notification, and recordkeeping requirements.

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• United States — Iowa

  Iowa Code § 99F.4B - Rules

  1 provisions

  The department of inspections, appeals, and licensing must cooperate as much as possible with the division of criminal investigation when adopting gaming rules.

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• United States — Iowa

  Iowa Code § 99F.4C - Gambling games prohibition area

  1 provisions

  The commission must not grant a gambling games license for a facility in the specified Des Moines area.

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• United States — Iowa

  Iowa Code § 99F.4D - Gambling games at gambling structures — requirements — licensing

  1 provisions

  Rules for excursion gambling boats also apply to gambling structures, unless this chapter says otherwise.

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• United States — Iowa

  Iowa Code § 99F.5 - License to conduct gambling games on excursion gambling boats and at gambling structures — license to operate boat — applications — operating agreements — fee

  1 provisions

  Qualified sponsoring organizations and persons may apply for gambling boat licenses, and applications must be filed at least 90 days before the next excursion season with required details.

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• United States — Iowa

  Iowa Code § 99F.6 - Requirements of applicant — fee — penalty

  1 provisions

  Applicants for gambling-related licenses must use the prescribed application, provide required personal information and materials, and may be subject to background checks and searches; false statements can be a misdemeanor.

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• United States — Iowa

  Iowa Code § 99F.7 - Licenses — terms and conditions — revocation

  1 provisions

  This section sets conditions for gambling licenses, including who may get one, what licensees must do, and when the commission must revoke a license.

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• United States — Iowa

  Iowa Code § 99F.7A - Sports wagering — license — terms and conditions — fees

  1 provisions

  The commission must issue sports wagering licenses when the fee is paid and an application is filed, and licensees must follow fee, disclosure, approval, and responsible-gaming requirements.

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• United States — Iowa

  Iowa Code § 99F.8 - Bond of licensee

  1 provisions

  A licensee must post a bond to the state before the license is issued, and the commission sets the bond amount and approves the sureties.

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• United States — Iowa

  Iowa Code § 99F.9 - Wagering — advance deposit sports wagering — age restrictions

  1 provisions

  This section limits who may wager, where wagers may be received, and how money, tokens, and credit cards may be used in sports wagering.

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• United States — Iowa

  Iowa Code § 99G.1 - Title

  1 provisions

  This chapter may be cited as the Iowa Lottery Act.

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• United States — Iowa

  Iowa Code § 99G.10 - Lottery personnel

  1 provisions

  The section bars certain division employees and job applicants from conflicts of interest or disqualifying criminal histories, requires background checks and bonding, and lets the department and director make some screening decisions.

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• United States — Iowa

  Iowa Code § 99G.11 - Conflicts of interest

  1 provisions

  Certain lottery commission and division staff may not have interests in lottery-related businesses or accept prohibited gifts, and violations can lead to removal and a serious misdemeanor.

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• United States — Iowa

  Iowa Code § 99G.12 - Self-service kiosks

  1 provisions

  The department may operate self-service kiosks for authorized lottery tickets or products, but the kiosks must meet listed location, ownership, and use limits.

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