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
Structure Iowa Code
Title III - PUBLIC SERVICES AND REGULATION
Chapter 99G - IOWA LOTTERY AUTHORITY
Section 99G.2 - Statement of purpose and intent.
Section 99G.4 - Iowa lottery authority created.
Section 99G.5 - Chief executive officer.
Section 99G.6 - Power to administer oaths and take testimony — subpoena.
Section 99G.7 - Duties of the chief executive officer.
Section 99G.8 - Board of directors.
Section 99G.9A - Limited series of lottery games providing aid for veterans.
Section 99G.10 - Authority personnel.
Section 99G.11 - Conflicts of interest.
Section 99G.12 - Self-service kiosks.
Section 99G.21 - Authority powers, transfer of assets, liabilities, and obligations.
Section 99G.22 - Vendor background review.
Section 99G.23 - Vendor bonding, tax filing, and competitive bidding.
Section 99G.24 - Retailer compensation — licensing.
Section 99G.25 - License not assignable.
Section 99G.26 - Retailer bonding.
Section 99G.27 - Lottery retail licenses — cancellation, suspension, revocation, or termination.
Section 99G.28 - Proceeds held in trust.
Section 99G.29 - Retailer rental calculations — lottery ticket sales treatment.
Section 99G.30 - Ticket sales requirements — penalties.
Section 99G.30A - Monitor vending machine — tax imposed.
Section 99G.32 - Authority legal representation.
Section 99G.33 - Law enforcement investigations.
Section 99G.34 - Open records — exceptions.
Section 99G.36 - Forgery — fraud — penalties.
Section 99G.37 - Competitive bidding.
Section 99G.38 - Authority finance — self-sustaining.
Section 99G.39 - Allocation, appropriation, transfer, and reporting of funds.
Section 99G.40 - Audits and reports — lottery fund.
Section 99G.41 - Prize offsets — garnishments.
Section 99G.42 - Compulsive gamblers — treatment program information.