Iowa Code
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

Structure Iowa Code

Iowa Code

Title III - PUBLIC SERVICES AND REGULATION

Chapter 99D - PARI-MUTUEL WAGERING

Section 99D.1 - Short title.

Section 99D.2 - Definitions.

Section 99D.3 - Scope of provisions.

Section 99D.4 - Pari-mutuel wagering legalized.

Section 99D.5 - Creation of state racing and gaming commission.

Section 99D.6 - Headquarters, meetings, and election of chairperson — administrator — employees.

Section 99D.7 - Powers.

Section 99D.8 - Horse or dog racing licenses — applications.

Section 99D.8A - Requirements of applicant — penalty — consent to search.

Section 99D.9 - Licenses — terms and conditions — revocation.

Section 99D.9A - Dog racetrack licensure — discontinuance of live racing requirement — fees.

Section 99D.9B - Iowa greyhound pari-mutuel racing fund.

Section 99D.9C - Alternative dog racetrack and simulcasting licensure — live racing — lease agreement with gambling games licensee.

Section 99D.10 - Bond of licensee.

Section 99D.11 - Pari-mutuel wagering — advance deposit wagering — televising races — age restrictions.

Section 99D.12 - Breakage.

Section 99D.13 - Unclaimed winnings — appropriation.

Section 99D.14 - Race meetings — tax — fees — tax exemption.

Section 99D.15 - Pari-mutuel wagering taxes — rate — credit.

Section 99D.16 - Withholding tax on winnings.

Section 99D.17 - Use of funds.

Section 99D.19 - Licensees — records, reports, supervision — confidentiality.

Section 99D.20 - Audit of licensee operations.

Section 99D.21 - Annual report of commission.

Section 99D.22 - Native horses or dogs.

Section 99D.23 - Commission veterinarian and chemist.

Section 99D.24 - Prohibited activities — penalty.

Section 99D.25 - Drugging or numbing — exception — tests — reports — penalties.

Section 99D.25A - Administration of furosemide or phenylbutazone.

Section 99D.26 - Forfeiture of property.

Section 99D.27 - Racing dog adoption program.

Section 99D.28 - Setoff.