99D.16  Withholding tax on winnings.

All winnings provided in section 99D.11 are Iowa earned income and are subject to state and federal income tax laws. An amount deducted from winnings for payment of the state tax, pursuant to section 422.16, subsection 1, shall be remitted to the department of revenue and finance on behalf of the individual who won the wager.

Section History: Recent form

  87 Acts, ch 214, § 1; 92 Acts, 2nd Ex, ch 1001, § 233

Internal References

  Referred to in § 99D.9, 99D.10


Previous Section 99D.15

Next Section 99D.17


Return To Home index


© 1999 Cornell College and League of Women Voters of Iowa


Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Thu Mar 18 15:00:31 CST 1999
URL: /DOCS/IACODE/1999/99D/16.html
jhf