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Permanent LinkIowa Code - 2026
Title III - PUBLIC SERVICES AND REGULATION | Back to Title Listing
Chapter 99D - PARI-MUTUEL WAGERING 
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| Back to Chapter Listing| Code Section | RTF | |
|---|---|---|
| §99D.1 - Short title. | RTF | |
| §99D.2 - Definitions. | RTF | |
| §99D.3 - Scope of provisions. | RTF | |
| §99D.4 - Pari-mutuel wagering legalized. | RTF | |
| §99D.5 - Creation of state racing and gaming commission. | RTF | |
| §99D.6 - Headquarters, meetings, and election of chairperson — administrator — employees. | RTF | |
| §99D.7 - Powers. | RTF | |
| §99D.8 - Horse or dog racing licenses — applications. | RTF | |
| §99D.8A - Requirements of applicant — penalty — consent to search. | RTF | |
| §99D.9 - Licenses — terms and conditions — revocation. | RTF | |
| §99D.9A - Dog racetrack licensure — discontinuance of live racing requirement — fees. | RTF | |
| §99D.9B - Iowa greyhound pari-mutuel racing fund. | RTF | |
| §99D.9C - Alternative dog racetrack and simulcasting licensure — live racing — lease agreement with gambling games licensee. | RTF | |
| §99D.9D - Alternative simulcasting licensure — horse and dog races. | RTF | |
| §99D.10 - Bond of licensee. | RTF | |
| §99D.11 - Pari-mutuel wagering — advance deposit wagering — televising races — age restrictions. | RTF | |
| §99D.12 - Breakage. | RTF | |
| §99D.13 - Unclaimed winnings — appropriation. | RTF | |
| §99D.14 - Race meetings — tax — fees — tax exemption. | RTF | |
| §99D.15 - Pari-mutuel wagering taxes — rate — credit. | RTF | |
| §99D.16 - Withholding tax on winnings. | RTF | |
| §99D.17 - Use of moneys. | RTF | |
| §99D.18 | RTF | |
| §99D.19 - Licensees — records, reports, supervision — confidentiality. | RTF | |
| §99D.20 - Audit of licensee operations. | RTF | |
| §99D.21 - Annual report of commission. | RTF | |
| §99D.22 - Native horses or dogs. | RTF | |
| §99D.23 - Commission veterinarian and chemist. | RTF | |
| §99D.24 - Prohibited activities — penalty. | RTF | |
| §99D.25 - Drugging or numbing — exception — tests — reports — penalties. | RTF | |
| §99D.25A - Administration of furosemide or phenylbutazone. | RTF | |
| §99D.26 - Forfeiture of property. | RTF | |
| §99D.27 - Racing dog adoption program. | RTF | |
| §99D.27A - Iowa race horse aftercare organization assistance fund. | RTF | |
| §99D.27B - Iowa horse racing fund — advance deposit wagering tax. | RTF | |
| §99D.28 - Setoff. | RTF |