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Iowa Code

Chapter 99D

Iowa Code ch. 99D

Pari-mutuel Wagering

99D.1Short title 99D.2Definitions 99D.3Scope of provisions 99D.4Pari-mutuel wagering legalized 99D.5Creation of state racing and gaming commission 99D.6Headquarters, meetings, and election of chairperson — administrator — employees 99D.7Powers 99D.8Horse or dog racing licenses — applications 99D.8ARequirements of applicant — penalty — consent to search 99D.9Licenses — terms and conditions — revocation 99D.9ADog racetrack licensure — discontinuance of live racing requirement — fees 99D.9BIowa greyhound pari-mutuel racing fund 99D.9CAlternative dog racetrack and simulcasting licensure — live racing — lease agreement with gambling games licensee 99D.9DAlternative simulcasting licensure — horse and dog races 99D.10Bond of licensee 99D.11Pari-mutuel wagering — advance deposit wagering — televising races — age restrictions 99D.12Breakage 99D.13Unclaimed winnings — appropriation 99D.14Race meetings — tax — fees — tax exemption 99D.15Pari-mutuel wagering taxes — rate — credit 99D.16Withholding tax on winnings 99D.17Use of moneys 99D.18ReservedRepealed 99D.19Licensees — records, reports, supervision — confidentiality 99D.20Audit of licensee operations 99D.21Annual report of commission 99D.22Native horses or dogs 99D.23Commission veterinarian and chemist 99D.24Prohibited activities — penalty 99D.25Drugging or numbing — exception — tests — reports — penalties 99D.25AAdministration of furosemide or phenylbutazone 99D.26Forfeiture of property 99D.27Racing dog adoption program 99D.27AIowa race horse aftercare organization assistance fund 99D.27BIowa horse racing fund — advance deposit wagering tax 99D.28Setoff