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.18.

Section 99D.19. Licensees — records — reports — supervision.

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.