Iowa Code § 99D.16

Current through March 29, 2024

Section 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 2, shall be remitted to the department of revenue on behalf of the individual who won the wager.

Iowa Code § 99D.16

87 Acts, ch 214, §1; 92 Acts, 2nd Ex, ch 1001, §233; 2003 Acts, ch 145, § 286; 2023 Acts, ch 115, § 14

Amended by 2023 Iowa, ch 115, s 14, eff. 7/1/2023.

87 Acts, ch 214, §1; 92 Acts, 2nd Ex, ch 1001, §233; 2003 Acts, ch 145, §286

Referred to in §99D.9, 99D.10

Section amended