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.
         Section History: Recent Form

 92 Acts, 2nd Ex, ch 1001, §235; 2003 Acts, ch 145, §286