reglab/statecodes huggingface dataset:
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99D - PARI-MUTUEL WAGERING › Section 99D.23 - Commission veterinarian and chemist.

99D.23 Commission veterinarian and chemist.
1. The commission shall employ one or more chemists or contract with a qualified chemical laboratory to determine by chemical testing and analysis of saliva, urine, blood, hair, or other excretions or body fluids whether a substance or drug has been introduced which may affect the outcome of a race or whether an action has been taken or a substance or drug has been introduced which may interfere with the testing procedure. The commission shall adopt rules under chapter 17A concerning procedures and actions taken on positive drug reports. The commission may adopt by reference nationally recognized standards as determined by the commission or may adopt any other procedure or standard. The commission has the authority to retain and preserve by freezing, test samples for future analysis.
2. The commission shall employ or contract with one or more veterinarians to extract or procure the saliva, urine, blood, hair, or other excretions or body fluids of the horses or dogs for the chemical testing purposes of this section. A commission veterinarian shall be in attendance at every race meeting held in this state.
3. A chemist or veterinarian who willfully or intentionally fails to perform the functions or duties of employment required by this section shall be banned for life from employment at a race meeting held in this state.
4. The commission veterinarian shall keep a continuing record of all horses determined to be sick, unsafe, unsound, or unfit to race by a commission veterinarian at a racetrack.
83 Acts, ch 187, §23; 88 Acts, ch 1137, §3, 4; 94 Acts, ch 1100, §2; 2004 Acts, ch 1136, §19; 2018 Acts, ch 1088, §2
Referred to in §99D.9, 99D.10
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99D - PARI-MUTUEL WAGERING › Section 99D.26 - Forfeiture of property.

99D.26 Forfeiture of property.
1. Anything of value, including all traceable proceeds including but not limited to real and personal property, moneys, negotiable instruments, securities, and conveyances are subject to forfeiture to the state of Iowa if the item was used for any of the following:
a. In exchange for a bribe intended to affect the outcome of a race.
b. In exchange for or to facilitate a violation of this chapter.
2. All moneys, coin, and currency found in close proximity of wagers, or of records of wagers are presumed forfeited. The burden of proof is upon the claimant of the property to rebut this presumption.
3. Subsections 1 and 2 do not apply if the act or omission which would give rise to the forfeiture was committed or omitted without the owner’s knowledge or consent.
83 Acts, ch 187, §26
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99D - PARI-MUTUEL WAGERING › Section 99D.27 - Racing dog adoption program.

99D.27 Racing dog adoption program.
A track licensed to race dogs under this chapter shall maintain a racing dog adoption program. The track shall advertise the availability of adoptable dogs in the media, including but not limited to racing programs. The track shall compile a list of persons applying to adopt a dog. A dog’s owner or dog’s trainer acting with the consent of the owner may participate in the program by placing the dog for adoption. The ownership of the dog shall be transferred from the owner of the dog to the person who is adopting the dog. A dog shall not be transferred to a person for purposes related to racing, breeding, hunting, laboratory research, or scientific experimentation. A dog shall not be transferred unless the dog has been examined by a veterinarian and found to be free of disease requiring extensive medical treatment. A dog shall not be transferred, until a veterinarian has certified that the dog has been sterilized. The track may transfer a dog to a governmental agency or nonprofit organization without examination or certification. However, other requirements relating to the transfer of a dog to a person by a track under this section apply to the transfer of a dog to a person by the agency or organization. A person violating this section is guilty of a simple misdemeanor.
89 Acts, ch 216, §10; 90 Acts, ch 1155, §1
Referred to in §99D.13, 162.20
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99D - PARI-MUTUEL WAGERING › Section 99D.27A - Iowa race horse aftercare organization assistance fund.

99D.27A Iowa race horse aftercare organization assistance fund.
1. An Iowa race horse aftercare organization assistance fund is created in the state treasury under the control of the racing and gaming commission.
2. The fund shall consist of fines collected by the commission under this chapter and such other moneys deposited in the fund.
3. Moneys in the fund shall be distributed, under the sole control of the commission, to organizations, exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code, that are dedicated to race horse aftercare subject to the requirements of this section.
4. The commission shall determine the method by which moneys in the fund shall be distributed, with priority given to organizations primarily involved in rehabilitation, retraining, and rehoming of former race horses that raced in the state of Iowa that have governing boards comprised of pari-mutuel industry occupational license holders. Moneys shall only be distributed to organizations shown to have been in existence for a minimum of three years. The distribution decisions of the commission shall be final.
5. Members of the commission, employees of the commission, and any individual that the commission had assist in the distribution determination shall be held harmless against any claim of liability made by any person or organization arising out of the distribution of the moneys from the fund by the commission.
6. Section 8.33 does not apply to moneys in the fund. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund.
2022 Acts, ch 1054, §2
NEW section
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99E - INTERNET FANTASY SPORTS CONTESTS › Section 99E.1 - Definitions.

99E.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Applicant” means an internet fantasy sports contest service provider applying for a license to conduct internet fantasy sports contests under this chapter.
2. “Commission” means the state racing and gaming commission created under section 99D.5.
3. “Fantasy sports contest” includes any fantasy or simulated game or contest in which the fantasy sports contest operator is not a participant in the game or contest, the value of all prizes and awards offered to winning participants are established and made known to the participants in advance of the contest, all winning outcomes reflect the relative knowledge and skill of the participants and shall be determined by accumulated statistical results of the performance of individuals, including athletes in the case of sporting events, and no winning outcome is solely based on the score, point spread, or any performance or performances of any single actual team or solely on any single performance of an individual athlete or player in any single actual event. However, until May 1, 2020, “fantasy sports contest” does not include any fantasy or simulated game or contest in which any winning outcomes are based on statistical results from a collegiate sporting event as defined in section 99F.1.
4. “Internet fantasy sports contest” means a method of entering a fantasy sports contest by which a person may establish an account with an internet fantasy sports contest service provider, deposit money into the account, and use the account balance for entering a fantasy sports contest by utilizing electronic communication.
5. “Internet fantasy sports contest adjusted revenues” means, for each internet fantasy sports contest, the amount equal to the total charges and fees collected from all participants entering the internet fantasy sports contest less winnings paid to participants in the contest, multiplied by the location percentage.
6. “Internet fantasy sports contest player” means a person who is at least twenty-one years of age and participates in an internet fantasy sports contest operated by an internet fantasy sports contest service provider.
7. “Internet fantasy sports contest service provider” means a person, including a licensee under chapter 99D or 99F, who conducts an internet fantasy sports contest as authorized by this chapter.
8. “Licensee” means any person licensed under section 99E.5 to conduct internet fantasy sports contests.
9. “Location percentage” means, for each internet fantasy sports contest, the percentage, rounded to the nearest tenth of a percent, equal to the total charges and fees collected from all internet fantasy sports contest players located in this state divided by the total charges and fees collected from all participants in the internet fantasy sports contest.
2019 Acts, ch 132, §26, 45, 46
Referred to in §80.43, 99B.41, 99D.7, 99F.1, 99F.4, 99F.20
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99E - INTERNET FANTASY SPORTS CONTESTS › Section 99E.2 - Internet fantasy sports contests authorized.

99E.2 Internet fantasy sports contests authorized.
The system of entering an internet fantasy sports contest as provided by this chapter is legal when conducted by a licensed internet fantasy sports contest service provider as provided in this chapter.
2019 Acts, ch 132, §27, 45, 46
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99E - INTERNET FANTASY SPORTS CONTESTS › Section 99E.3 - Commission — powers.

99E.3 Commission — powers.
1. The commission shall have full jurisdiction over and shall supervise internet fantasy sports contests and internet fantasy sports contest service providers as governed by this chapter.
2. The commission shall have the following powers and shall adopt rules pursuant to chapter 17A to administer and implement this chapter:
a. To review and investigate applicants and determine the eligibility of applicants for a license to conduct internet fantasy sports contests, pursuant to rules adopted by the commission.
b. To license and regulate internet fantasy sports contest service providers subject to the requirements of this chapter.
c. To provide for the prevention of practices detrimental to the public and to provide for the best interests of internet fantasy sports contests.
d. To investigate alleged violations of this chapter or the commission rules, orders, or final decisions and to take appropriate disciplinary action against a licensee, or institute appropriate legal action for enforcement, or both. Information gathered during an investigation is confidential during the pendency of the investigation.
e. To assess fines and revoke or suspend licenses and to impose penalties for violations of this chapter.
f. To take any other action as may be reasonable or appropriate to enforce this chapter and the commission rules.
2019 Acts, ch 132, §28, 45, 46
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99E - INTERNET FANTASY SPORTS CONTESTS › Section 99E.6 - Internet fantasy sports contest tax — rate — allocation.

99E.6 Internet fantasy sports contest tax — rate — allocation.
1. A tax is imposed on internet fantasy sports contest adjusted revenues received each fiscal year by an internet fantasy sports contest service provider from internet fantasy sports contests authorized under this chapter at the rate of six and three-quarters percent.
2. The taxes imposed by this section for internet fantasy sports contests authorized under this chapter shall be paid by the internet fantasy sports contest service provider to the treasurer of state as determined by the commission and shall be credited as provided in section 8.57, subsection 6.
2019 Acts, ch 132, §31, 45, 46
Referred to in §99E.5
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99E - INTERNET FANTASY SPORTS CONTESTS › Section 99E.7 - Internet fantasy sports contests — age restrictions.

99E.7 Internet fantasy sports contests — age restrictions.
A person under the age of twenty-one years shall not enter an internet fantasy sports contest. A person who violates this section with respect to entering an internet fantasy sports contest commits a scheduled violation under section 805.8C, subsection 13.
2019 Acts, ch 132, §32, 45, 46
Referred to in §805.8C(13)
Section not amended; internal reference change applied
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99E - INTERNET FANTASY SPORTS CONTESTS › Section 99E.8 - Licensees — records — reports — confidentiality.

99E.8 Licensees — records — reports — confidentiality.
1. An internet fantasy sports contest service provider shall keep its books and records so as to clearly show the internet fantasy sports contest adjusted revenues for each internet fantasy sports contest subject to tax in this state.
2. a. The licensee shall furnish to the commission reports and information as the commission may require with respect to the licensee’s activities.
b. A licensee shall promptly report to the commission any criminal or disciplinary proceedings commenced against the licensee or its employees in connection with the licensee conducting an internet fantasy sports contest, any abnormal contest activity or patterns that may indicate a concern about the integrity of an internet fantasy sports contest, and any other conduct with the potential to corrupt an outcome of an internet fantasy sports contest for purposes of financial gain, including but not limited to match fixing, and suspicious or illegal internet fantasy sports contest activities, including the use of funds derived from illegal activity, deposits of money to enter an internet fantasy sports contest to conceal or launder funds derived from illegal activity, use of agents to enter an internet fantasy sports contest, or use of false identification. The commission is required to share any information received pursuant to this paragraph with the division of criminal investigation, any other law enforcement entity upon request, or any regulatory agency the commission deems appropriate. The commission shall promptly report any information received pursuant to this paragraph with any sports team or sports governing body as the commission deems appropriate, but shall not share any information that would interfere with an ongoing criminal investigation.
3. Except as provided in subsection 4, the books and records kept by a licensee as provided by this section are public records and the examination, publication, and dissemination of the books and records are governed by the provisions of chapter 22.
4. The records of the commission shall be governed by the provisions of chapter 22, provided that, in addition to records that may be kept confidential pursuant to section 22.7, the following records provided by a licensee to the commission shall be kept confidential, unless otherwise ordered by a court, by the lawful custodian of the records, or by another person duly authorized to release such information:
a. Patron and customer records.
b. Security reports and network audits.
c. Internal control and compliance records.
d. Employee records.
e. Marketing expenses.
f. Supplemental schedules to the certified audit, except for those books and records as described in subsection 1 of this section, that are obtained by the commission in connection with the annual audit under section 99E.9.
g. Any information specifically requested for inspection by the commission or a representative of the commission.
2019 Acts, ch 132, §33, 45, 46
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99E - INTERNET FANTASY SPORTS CONTESTS › Section 99E.9 - Annual audit of licensee operations.

99E.9 Annual audit of licensee operations.
Within one hundred eighty days after the end of the licensee’s fiscal year, the licensee shall transmit to the commission an audit of the licensee’s total internet fantasy sports contest operations, including an itemization of all expenses and subsidies. Each audit shall be conducted by a certified public accountant authorized to practice in the state of Iowa under chapter 542 who is selected by the licensee and approved by the commission.
2019 Acts, ch 132, §34, 45, 46
Referred to in §99E.5, 99E.8
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99E - INTERNET FANTASY SPORTS CONTESTS › Section 99E.10 - Civil penalty.

99E.10 Civil penalty.
A person who willfully fails to comply with the requirements of this chapter and the rules adopted pursuant to chapter 17A under this chapter shall be liable for a civil penalty of not more than one thousand dollars for each violation, not to exceed ten thousand dollars for violations arising out of the same transaction or occurrence, which shall accrue to the state and may be recovered in a civil action.
2019 Acts, ch 132, §35, 45, 46
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.2 - Scope of provisions.

99F.2 Scope of provisions.
This chapter does not apply to the pari-mutuel system of wagering used or intended to be used in connection with the horse-race or dog-race meetings as authorized under chapter 99D, internet fantasy sports contests authorized under chapter 99E, lottery or lotto games authorized under chapter 99G, or bingo or games of skill or chance authorized under chapter 99B.
89 Acts, ch 67, §2; 2003 Acts, ch 178, §106, 121; 2003 Acts, ch 179, §142; 2019 Acts, ch 132, §36, 45, 46
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.3 - Gambling games and sports wagering authorized.

99F.3 Gambling games and sports wagering authorized.
The system of wagering on a gambling game and sports wagering as provided by this chapter is legal, when conducted by a licensee as provided in this chapter.
89 Acts, ch 67, §3; 2007 Acts, ch 188, §7; 2019 Acts, ch 132, §5, 22, 23
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.4B - Rules.

99F.4B Rules.
The department of inspections and appeals shall cooperate to the maximum extent possible with the division of criminal investigation in adopting rules relating to the gaming operations in this chapter and chapters 99D and 99E.
94 Acts, ch 1199, §46; 2019 Acts, ch 132, §37, 45, 46
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.4C - Gambling games prohibition area.

99F.4C Gambling games prohibition area.
1. Notwithstanding any provision of this chapter or chapter 99D to the contrary, the commission shall not grant a license to conduct gambling games to a facility to be located in the applicable area as described in this section.
2. For purposes of this section, the “applicable area” means that portion of the city of Des Moines in Polk county bounded by a line commencing at the point East Euclid avenue intersects East Fourteenth street, then proceeding south along East Fourteenth street and Southeast Fourteenth street until it intersects Park avenue, then proceeding west along Park avenue until it intersects Fleur drive, then proceeding north along Fleur drive until it intersects Eighteenth street, then proceeding north along Eighteenth street until it intersects Ingersoll avenue, then proceeding west along Ingersoll avenue until it intersects Martin Luther King Jr. parkway, then proceeding northerly along Martin Luther King Jr. parkway until it intersects Euclid avenue, then proceeding east along Euclid avenue and East Euclid avenue to the point of origin. For purposes of this section, such reference to a street or other boundary means such street or boundary as it was delineated on the official Pub. L. No. 94-171 census maps used for redistricting following the 2000 United States decennial census.
2004 Acts, ch 1136, §38; 2005 Acts, ch 3, §28
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.4D - Gambling games at gambling structures — requirements — licensing.

99F.4D Gambling games at gambling structures — requirements — licensing.
1. Unless otherwise provided by this chapter, the provisions of this chapter applicable to an excursion gambling boat shall also apply to a gambling structure.
2. A licensee authorized to conduct gambling games on an excursion boat may convert the license to authorize the conducting of gambling games on a gambling structure with the approval of the commission. In addition, a licensee authorized to conduct gambling games on a moored barge may elect to have the license treated to allow the conducting of gambling games on a gambling structure with the approval of the commission.
2007 Acts, ch 188, §9
Referred to in §99F.4
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.5 - License to conduct gambling games on excursion gambling boats and at gambling structures — license to operate boat — applications — operating agreements — fee.

99F.5 License to conduct gambling games on excursion gambling boats and at gambling structures — license to operate boat — applications — operating agreements — fee.
1. A qualified sponsoring organization may apply to the commission for a license to conduct gambling games on an excursion gambling boat or gambling structure as provided in this chapter. A person may apply to the commission for a license to operate an excursion gambling boat. An operating agreement entered into on or after May 6, 2004, between a qualified sponsoring organization and an operator of an excursion gambling boat or gambling structure shall provide for a minimum distribution by the qualified sponsoring organization for educational, civic, public, charitable, patriotic, or religious uses as defined in section 99B.1, that averages at least three percent of the adjusted gross receipts for each license year and, if applicable, three-quarters of one percent of sports wagering net receipts for each license year. The application shall be filed with the administrator of the commission at least ninety days before the first day of the next excursion season as determined by the commission, shall identify the excursion gambling boat upon which gambling games will be authorized, shall specify the exact location where the excursion gambling boat will be docked, and shall be in a form and contain information as the commission prescribes. The minimum capacity of an excursion gambling boat or gambling structure is two hundred fifty persons.
2. The annual license fee to operate an excursion gambling boat shall be based on the passenger-carrying capacity including crew, for which the excursion gambling boat is registered. For a gambling structure, the annual license fee shall be based on the capacity of the gambling structure. The annual fee shall be five dollars per person capacity.
89 Acts, ch 67, §5; 94 Acts, ch 1021, §14; 2004 Acts, ch 1136, §39, 65; 2007 Acts, ch 188, §10; 2015 Acts, ch 99, §51; 2019 Acts, ch 132, §8, 22, 23
Referred to in §99F.4A
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.5A - Limitations on issuance of licenses to conduct gambling games.

99F.5A Limitations on issuance of licenses to conduct gambling games.
1. Commencing June 1, 2022, the total number of licenses issued by the commission to conduct gambling games on an excursion gambling boat, at a gambling structure, or at a pari-mutuel racetrack shall not exceed nineteen subject to the requirements of this section.
2. Licenses to conduct gambling games shall be restricted to those counties where an excursion gambling boat, gambling structure, or racetrack enclosure was operating and licensed to conduct gambling games on June 1, 2022.
3. The commission shall be authorized to take any of the following actions concerning the issuance of licenses to conduct gambling games:
a. A gambling games licensee may move to a new location within the same county and retain the gambling games license.
b. A licensed facility may be sold and a new gambling games license issued for operation in the same county.
c. If a license to conduct gambling games is surrendered, not renewed, or revoked, a new gambling games license may be issued for operation in the same county.
4. This section is repealed June 30, 2024.
2022 Acts, ch 1143, §17 – 19
Section applies retroactively to June 1, 2022; 2022 Acts, ch 1143, §19
NEW section
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.8 - Bond of licensee.

99F.8 Bond of licensee.
A licensee licensed under section 99F.7 shall post a bond to the state of Iowa before the license is issued in a sum as the commission shall fix, with sureties to be approved by the commission. The bond shall be used to guarantee that the licensee faithfully makes the payments, keeps its books and records and makes reports, and conducts its gambling games and sports wagering in conformity with this chapter and the rules adopted by the commission. The bond shall not be canceled by a surety on less than thirty days’ notice in writing to the commission. If a bond is canceled and the licensee fails to file a new bond with the commission in the required amount on or before the effective date of cancellation, the licensee’s license shall be revoked. The total and aggregate liability of the surety on the bond is limited to the amount specified in the bond.
89 Acts, ch 67, §8; 2019 Acts, ch 132, §11, 22, 23
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.13 - Annual audit of licensee operations.

99F.13 Annual audit of licensee operations.
Within ninety days after the end of the licensee’s fiscal year, the licensee shall transmit to the commission an audit of the licensee’s total gambling operations, including an itemization of all expenses and subsidies. For a licensed subsidiary of a parent company, an audit of the parent company meets the requirements of this section. All audits shall be conducted by certified public accountants authorized to practice in the state of Iowa under chapter 542.
89 Acts, ch 67, §13; 91 Acts, ch 166, §7; 2001 Acts, ch 55, §22, 38; 2004 Acts, ch 1136, §52; 2009 Acts, ch 29, §2, 3; 2019 Acts, ch 89, §38
Referred to in §99F.9, 99F.12
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.14 - Annual report of commission.

99F.14 Annual report of commission.
The commission shall make an annual report to the governor, for the period ending December 31 of each year. Included in the report shall be an account of the commission’s actions, its financial position and results of operation under this chapter, the practical results attained under this chapter, and any recommendations for legislation which the commission deems advisable.
89 Acts, ch 67, §14
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.16 - Forfeiture of property.

99F.16 Forfeiture of property.
1. Anything of value, including all traceable proceeds including but not limited to real and personal property, moneys, negotiable instruments, securities, and conveyances, is subject to forfeiture to the state of Iowa if the item was used for any of the following:
a. In exchange for a bribe intended to affect the outcome of a gambling game.
b. In exchange for or to facilitate a violation of this chapter.
2. Except for coins authorized in section 99F.9, subsection 3, all moneys, coin, and currency found in close proximity of wagers, or of records of wagers are presumed forfeited. The burden of proof is upon the claimant of the property to rebut this presumption.
3. Subsections 1 and 2 do not apply if the act or omission which would give rise to the forfeiture was committed or omitted without the owner’s knowledge or consent.
4. Upon receipt of forfeited property, the county attorney or attorney general shall permit an owner or lienholder of record having a nonforfeitable property interest in the property the opportunity to purchase the property interest forfeited. If the owner or lienholder does not exercise the option under this subsection within thirty days the option is terminated, unless the time for exercising the option is extended by the county attorney or attorney general.
5. A person having a valid, recorded lien or property interest in forfeited property, which has not been purchased pursuant to subsection 4, shall either be reimbursed to the extent of the nonforfeitable interest or to the extent that the sale of the item produces sufficient revenue to do so, whichever amount is less. The sale of forfeited property should be conducted in a manner which is commercially reasonable and calculated to provide a sufficient return to cover the costs of the sale and reimburse any nonforfeitable interest. The validity of a lien or property interest is determined as of the date upon which property becomes forfeitable.
6. This section does not preclude a civil suit by an owner of an interest in forfeited property against the party who, by criminal use, caused the property to become forfeited to the state.
89 Acts, ch 67, §16; 91 Acts, ch 167, §1; 94 Acts, ch 1021, §29; 2014 Acts, ch 1026, §139
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.17 - Distributors and manufacturers — licenses.

99F.17 Distributors and manufacturers — licenses.
1. A manufacturer or distributor of gambling games or implements of gambling shall annually apply for a license upon a form prescribed by the commission before the first day of April in each year and shall submit the appropriate license fee. An applicant shall provide the necessary information as the commission requires. The license fee for a distributor is one thousand dollars, and the license fee for a manufacturer is two hundred fifty dollars. The license fees shall be credited to the general fund of the state as provided for in section 99F.4, subsection 2.
2. A licensee shall acquire all gambling games or implements of gambling from a distributor licensed pursuant to this chapter. A licensee shall not sell or give gambling games or implements of gambling to another licensee.
3. A licensee shall not be a manufacturer or distributor of gambling games or implements of gambling.
4. The commission may suspend or revoke the license of a distributor or manufacturer for a violation of this chapter or a rule adopted pursuant to this chapter committed by the distributor or manufacturer or an officer, director, employee, or agent of the manufacturer or distributor.
5. The manufacturer or distributor of gambling games or implements of gambling shall provide the commission with written notice showing the items shipped to the licensee.
6. Subsection 2 does not apply in the following cases, if approved by the commission:
a. Gambling games or implements of gambling previously installed in a gambling location licensed in another jurisdiction.
b. Gambling games or implements of gambling previously installed in a gambling location licensed in this state.
89 Acts, ch 67, §17; 92 Acts, ch 1203, §18; 94 Acts, ch 1100, §6, 7; 94 Acts, ch 1107, §37; 2004 Acts, ch 1136, §53
Referred to in §99F.17A
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.17A - Inspection of gambling games or implements of gambling.

99F.17A Inspection of gambling games or implements of gambling.
A licensed manufacturer or distributor of gambling games or implements of gambling shall deliver the gambling games or implements of gambling to a location approved by the commission for inspection and approval prior to being placed in operation. Gambling games or implements of gambling acquired pursuant to section 99F.17, subsection 6, shall be inspected and approved by the commission prior to being placed in operation. Gambling games or implements of gambling passing inspection and receiving approval may then be placed in operation on an excursion gambling boat.
92 Acts, ch 1207, §3; 94 Acts, ch 1100, §8
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION › Section 99F.18 - Tax on winnings.

99F.18 Tax on winnings.
All winnings derived from slot machines operated pursuant to this chapter 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 on behalf of the winner.
92 Acts, 2nd Ex, ch 1001, §235; 2003 Acts, ch 145, §286
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.2 - Statement of purpose and intent.

99G.2 Statement of purpose and intent.
The general assembly finds and declares the following:
1. That net proceeds of lottery games conducted pursuant to this chapter should be transferred to the general fund of the state in support of a variety of programs and services.
2. That lottery games are an entrepreneurial enterprise and that the state should create a public instrumentality of the state in the form of a nonprofit authority known as the Iowa lottery authority with comprehensive and extensive powers to operate a state lottery in an entrepreneurial and businesslike manner and which is accountable to the governor, the general assembly, and the people of the state through a system of audits, reports, legislative oversight, and thorough financial disclosure as required by this chapter.
3. That lottery games shall be operated and managed in a manner that provides continuing entertainment to the public, maximizes revenues, and ensures that the lottery is operated with integrity and dignity and free from political influence.
2003 Acts, ch 178, §64, 121; 2003 Acts, ch 179, §142
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.4 - Iowa lottery authority created.

99G.4 Iowa lottery authority created.
1. An Iowa lottery authority is created, effective September 1, 2003, which shall administer the state lottery. The authority shall be deemed to be a public authority and an instrumentality of the state, and not a state agency. However, the authority shall be considered a state agency for purposes of chapters 17A, 21, 22, 28E, 68B, 91B, 97B, 509A, and 669.
2. The income and property of the authority shall be exempt from all state and local taxes, and the sale of lottery tickets and shares issued and sold by the authority and its retail licensees shall be exempt from all state and local sales taxes.
2003 Acts, ch 178, §66, 121; 2003 Acts, ch 179, §142
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.5 - Chief executive officer.

99G.5 Chief executive officer.
The chief executive officer of the authority shall be appointed by the governor subject to confirmation by the senate and shall serve a four-year term of office beginning and ending as provided in section 69.19. The chief executive officer shall be qualified by training and experience to manage a lottery. The governor may remove the chief executive officer for malfeasance in office, or for any cause that renders the chief executive officer ineligible, incapable, or unfit to discharge the duties of the office. Compensation and employment terms of the chief executive officer shall be set by the governor, taking into consideration the officer’s level of education and experience, as well as the success of the lottery. The chief executive officer shall be an employee of the authority and shall direct the day-to-day operations and management of the authority and be vested with such powers and duties as specified by the board and by law.
2003 Acts, ch 178, §67, 121; 2003 Acts, ch 179, §142
Confirmation, see §2.32
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.6 - Power to administer oaths and take testimony — subpoena.

99G.6 Power to administer oaths and take testimony — subpoena.
The chief executive officer or the chief executive officer’s designee if authorized to conduct an inquiry, investigation, or hearing under this chapter may administer oaths and take testimony under oath relative to the matter of inquiry, investigation, or hearing. At a hearing ordered by the chief executive officer, the chief executive officer or the designee may subpoena witnesses and require the production of records, paper, or documents pertinent to the hearing.
2003 Acts, ch 178, §68, 121; 2003 Acts, ch 179, §142
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.7 - Duties of the chief executive officer.

99G.7 Duties of the chief executive officer.
1. The chief executive officer of the authority shall direct and supervise all administrative and technical activities in accordance with the provisions of this chapter and with the administrative rules, policies, and procedures adopted by the board. The chief executive officer shall do all of the following:
a. Facilitate the initiation and supervise and administer the operation of the lottery games.
b. Employ an executive vice president, who shall act as chief executive officer in the absence of the chief executive officer, and employ and direct other such personnel as deemed necessary.
c. Contract with and compensate such persons and firms as deemed necessary for the operation of the lottery.
d. Promote or provide for promotion of the lottery and any functions related to the authority.
e. Prepare a budget for the approval of the board.
f. Require bond from such retailers and vendors in such amounts as required by the board.
g. Report semiannually to the general assembly’s standing committees on government oversight regarding the operations of the authority.
h. Report quarterly and annually to the board, the governor, the auditor of state, and the general assembly a full and complete statement of lottery revenues and expenses for the preceding quarter, and with respect to the annual report, for the preceding year, and transfer proceeds to the general fund within thirty days following the end of the quarter.
i. Perform other duties generally associated with a chief executive officer of an authority of an entrepreneurial nature.
2. The chief executive officer shall conduct an ongoing study of the operation and administration of lottery laws similar to this chapter in other states or countries, of available literature on the subject, of federal laws and regulations which may affect the operation of the lottery and of the reaction of citizens of this state to existing or proposed features of lottery games with a view toward implementing improvements that will tend to serve the purposes of this chapter.
3. The chief executive officer may for good cause suspend, revoke, or refuse to renew any contract entered into in accordance with the provisions of this chapter or the administrative rules, policies, and procedures of the board.
4. The chief executive officer or the chief executive officer’s designee may conduct hearings and administer oaths to persons for the purpose of assuring the security or integrity of lottery operations or to determine the qualifications of or compliance by vendors and retailers.
2003 Acts, ch 178, §69, 121; 2003 Acts, ch 179, §142; 2010 Acts, ch 1069, §10
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.11 - Conflicts of interest.

99G.11 Conflicts of interest.
1. A member of the board, any officer, or other employee of the authority shall not directly or indirectly, individually, as a member of a partnership or other association, or as a shareholder, director, or officer of a corporation have an interest in a business that contracts for the operation or marketing of the lottery as authorized by this chapter, unless the business is controlled or operated by a consortium of lotteries in which the authority has an interest.
2. Notwithstanding the provisions of chapter 68B, a person contracting or seeking to contract with the state to supply gaming equipment or materials for use in the operation of the lottery, an applicant for a license to sell tickets or shares in the lottery, or a retailer shall not offer a member of the board, any officer, or other employee of the authority, or a member of their immediate family a gift, gratuity, or other thing having a value of more than the limits established in chapter 68B, other than food and beverage consumed at a meal. For purposes of this subsection, “member of their immediate family” means a spouse, child, stepchild, brother, brother-in-law, stepbrother, sister, sister-in-law, stepsister, parent, parent-in-law, or step-parent of the board member, the officer, or other employee who resides in the same household in the same principal residence of the board member, officer, or other employee.
3. If a board member, officer, or other employee of the authority violates a provision of this section, the board member, officer, or employee shall be immediately removed from the office or position.
4. Enforcement of this section against a board member, officer, or other employee shall be by the attorney general who upon finding a violation shall initiate an action to remove the board member, officer, or employee.
5. A violation of this section is a serious misdemeanor.
2003 Acts, ch 178, §73, 121; 2003 Acts, ch 179, §142
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.12 - Self-service kiosks.

99G.12 Self-service kiosks.
1. The authority may operate self-service kiosks to dispense authorized lottery tickets or products in locations where lottery games and lottery products are sold, subject to the requirements of this chapter.
2. A self-service kiosk operated to dispense authorized lottery tickets or products shall meet all of the following requirements:
a. The self-service kiosk shall be owned or leased by the authority.
b. The self-service kiosk shall only be located in a retail location licensed by the authority pursuant to this chapter. The authority shall determine, in its sole discretion, the placement of the self-service kiosk.
c. The self-service kiosk may dispense change to a purchaser but shall not be used to dispense cash winnings for a lottery ticket or product to a player.
d. The self-service kiosk shall not extend or arrange credit for the purchase of a lottery ticket or product.
2016 Acts, ch 1031, §2, 3
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.23 - Vendor bonding, tax filing, and competitive bidding.

99G.23 Vendor bonding, tax filing, and competitive bidding.
1. The authority may purchase, lease, or lease-purchase such goods or services as are necessary for effectuating the purposes of this chapter. The authority may make procurements that integrate functions such as lottery game design, lottery ticket distribution to retailers, supply of goods and services, and advertising. In all procurement decisions, the authority shall take into account the particularly sensitive nature of the lottery and shall act to promote and ensure security, honesty, fairness, and integrity in the operation and administration of the lottery and the objectives of raising net proceeds for state programs.
2. Each vendor shall, at the execution of the contract with the authority, post a performance bond or letter of credit from a bank or credit provider acceptable to the authority in an amount as deemed necessary by the authority for that particular bid or contract.
3. Each vendor shall be qualified to do business in this state and shall file appropriate tax returns as provided by the laws of this state.
4. All major procurement contracts must be competitively bid pursuant to policies and procedures approved by the board unless there is only one qualified vendor and that vendor has an exclusive right to offer the service or product.
2003 Acts, ch 178, §76, 121; 2003 Acts, ch 179, §142
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.25 - License not assignable.

99G.25 License not assignable.
Any lottery retailer license certificate or contract shall not be transferable or assignable. The authority may issue a temporary license when deemed in the best interests of the state. A lottery retailer shall not contract with any person for lottery goods or services, except with the approval of the board.
2003 Acts, ch 178, §78, 121; 2003 Acts, ch 179, §142
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.26 - Retailer bonding.

99G.26 Retailer bonding.
The authority may require any retailer to post an appropriate bond, as determined by the authority, using a cash bond or an insurance company acceptable to the authority.
2003 Acts, ch 178, §79, 121; 2003 Acts, ch 179, §142
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99G - IOWA LOTTERY AUTHORITY › Section 99G.27 - Lottery retail licenses — cancellation, suspension, revocation, or termination.

99G.27 Lottery retail licenses — cancellation, suspension, revocation, or termination.
1. A lottery retail license issued by the authority pursuant to this chapter may be canceled, suspended, revoked, or terminated by the authority for reasons including, but not limited to, any of the following:
a. A violation of this chapter, a regulation, or a policy or procedure of the authority.
b. Failure to accurately or timely account or pay for lottery products, lottery games, revenues, or prizes as required by the authority.
c. Commission of any fraud, deceit, or misrepresentation.
d. Insufficient sales.
e. Conduct prejudicial to public confidence in the lottery.
f. The retailer filing for or being placed in bankruptcy or receivership.
g. Any material change as determined in the sole discretion of the authority in any matter considered by the authority in executing the contract with the retailer.
h. Failure to meet any of the objective criteria established by the authority pursuant to this chapter.
i. Other conduct likely to result in injury to the property, revenue, or reputation of the authority.
2. A lottery retailer license may be temporarily suspended by the authority without prior notice if the chief executive officer or designee determines that further sales by the licensed retailer are likely to result in immediate injury to the property, revenue, or reputation of the authority.
3. The board shall adopt administrative rules governing appeals of lottery retailer licensing disputes.
2003 Acts, ch 178, §80, 121; 2003 Acts, ch 179, §142