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
 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; 2003 Acts,
 ch 145, §286
 Referred to in § 99D.9, 99D.10