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Sub-national
North America

California (USA): gambling regulation and licensing

Part of United States

  • Online sports bettingProhibited
  • Online casinoProhibited
  • Online pokerProhibited
  • Horse race bettingRegulated
  • Daily fantasy sportsProhibited
  • Prediction marketsGrey market
  • Social and sweepstakes casinoProhibited
  • Land-based (reference)Regulated
Regulator
California Gambling Control Commission
Headline tax
See Taxation
Licence required
Yes
Last verified
14 Oct 2026

Summary

California allows gambling in cardrooms, tribal casinos, horse racing and the State Lottery, but the only form of online betting it licenses is horse race wagering. The California Gambling Control Commission licenses cardrooms, third-party proposition player services providers and their staff under the Gambling Control Act, and the Department of Justice's Bureau of Gambling Control investigates, approves game rules and brings disciplinary cases. The Constitution bars Nevada-style casinos but lets federally recognised tribes run slot machines and banked card games on Indian lands: 64 tribes operate 67 casinos, 48 of them under tribal-state compacts and 16 under federal Secretarial Procedures. Cardrooms may offer only non-banked games such as poker and pai gow. Online, eight California-licensed advance deposit wagering companies took $1.31 billion of horse racing handle in the year to June 2025. Everything else is closed. The Commission says online gambling is illegal and that it has never licensed an online casino. Penal Code section 337a bans sports betting, which voters declined to legalise in 2022, and the Attorney General concluded in July 2025 that daily fantasy sports is illegal sports wagering. Since 1 January 2026 online sweepstakes casinos are a crime, and so is knowingly supporting them as a payment processor, supplier or media affiliate. There is no state tax on gaming revenue: tribes pay into state funds under their compacts, and large cardrooms pay an annual fee of 1.09% of gross revenue from October 2026. The live disputes are in court, over the Bureau's cardroom blackjack rules and over prediction markets on tribal land.

Common pitfalls

Tribal casino activity is not evidence that online play is legal: compacts authorise gaming on Indian lands only, and the Commission says online gambling is illegal. Cardroom games marketed as blackjack are player-dealer games in which a third-party proposition player provider may hold the rotating deal; they are not house-banked games, and their rules are the subject of the Bureau's contested regulations. The National Indian Gaming Commission reports tribal gaming revenue by region, not by state, so its Sacramento region total ($12.14 billion in fiscal year 2024) is not a California figure.

Key facts

Regulator
California Gambling Control Commission (CGCC)
Regulator type
Sub-national body
Headline tax
See Taxation
Licence required
Yes
Minimum age
Not yet verified
Tax base
California imposes no state gaming tax on gross gaming revenue. Cardroom and TPPPS licensees pay a state annual regulatory fee based on three-year average gross revenue, and tribes make payments into state funds on terms set in each compact.

How to get a gambling license in California

Online casino and online sports betting are prohibited in California, so no licence currently permits offering them. The licensing regime as recorded is set out below.

The regulator is the California Gambling Control Commission (CGCC).

We record 4 licence types for California.

Fee basis
Cardroom business licence (state gambling licence): Annual fee from 1 October 2026: $13,791 for active licensees with three-year average gross revenue under $1.5 million, or 1.09% of three-year average gross revenue at $1.5 million or more; $6,895 for non-operational licensees.
Fee basis
Third-party proposition player services (TPPPS) business licence: Annual fee from 1 October 2026: $4,340 for active licensees with three-year average gross revenue under $1.5 million, or 1.49% of three-year average gross revenue at $1.5 million or more; $2,170 for non-operational licensees.

Built from the record on this page, last verified 14 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified
Active licences
91 (as of 23 Sept 2026)
Notable licensees
TVG (ODS Technologies, L.P.), TwinSpires, Xpressbet, NYRA Bets, DraftKings Racing
Certification requirements
Every controlled game and its collection rates must be approved by the Department of Justice, which publishes approved rules (B&P s. 19826(g)). A game with a player-dealer position must rotate the deal among participants and prevent the house or anyone else from operating a bank (s. 19805(c)).
Barriers to entry
There is no licence for online casino, poker or sports betting. Banked games are reserved to tribes on Indian lands, a new cardroom needs local voter approval where none operated on 1 January 1984, and cardroom owners and third-party providers face Bureau background investigations, including of funding sources. The count of 91 is cardroom establishments monitored by the Bureau, as shown on its page on the date given; the 67 tribal casinos are not state-licensed.

Licence types

  • Cardroom business licence (state gambling licence)

    Scope
    Owners of gambling establishments offering controlled games such as poker and pai gow; no banked games
    Fee basis
    Annual fee from 1 October 2026: $13,791 for active licensees with three-year average gross revenue under $1.5 million, or 1.09% of three-year average gross revenue at $1.5 million or more; $6,895 for non-operational licensees

  • Third-party proposition player services (TPPPS) business licence

    Scope
    Companies contracted by cardrooms to supply players who may occupy the rotating player-dealer position
    Fee basis
    Annual fee from 1 October 2026: $4,340 for active licensees with three-year average gross revenue under $1.5 million, or 1.49% of three-year average gross revenue at $1.5 million or more; $2,170 for non-operational licensees

  • Key employee licences, work permits, and vendor, manufacturer and distributor registrations

    Scope
    Individuals and suppliers connected with cardrooms and, for tribal key employees, findings of suitability

  • Advance deposit wagering (ADW) licence or approval

    Scope
    Online and telephone parimutuel wagering on horse races by California residents; California applicants are licensed under CHRB Rule 2071 and out-of-state applicants approved under Rule 2072

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
Player winnings tax
Gambling winnings are federal taxable income that must be reported, and payers issue Form W-2G for certain winnings. California State Lottery prizes are exempt from state and local taxes (Government Code s. 8880.68).
Withholding mechanism
Federal withholding applies to certain gambling winnings under the Form W-2G rules.
Tax base
California imposes no state gaming tax on gross gaming revenue. Cardroom and TPPPS licensees pay a state annual regulatory fee based on three-year average gross revenue, and tribes make payments into state funds on terms set in each compact.

Earmarked levies

  • Indian Gaming Revenue Sharing Trust Fund: Set by each compact; 28 tribes contribute. In the quarter to 30 June 2026 contributing tribes paid $33.97 million and each eligible tribe was allocated $275,000. (Non-gaming and limited-gaming tribes (70 of 89 eligible tribes received the June 2026 distribution))
  • Indian Gaming Special Distribution Fund: Set by each compact or Secretarial Procedures; 31 tribes contribute. Payments for July 2023 to June 2025 were waived under AB 1935 and resumed from 1 July 2025. (State of California, Special Distribution Fund)
  • Tribal Nation Grant Fund: Equal-share grants of $600,000 per eligible tribe or at least 85% of available moneys, whichever is greater (AB 221, 2025) (Eligible limited-gaming and non-gaming tribes)
  • Cardroom and TPPPS annual fee: 1.09% (cardrooms) or 1.49% (TPPPS) of three-year average gross revenue for licensees at $1.5 million or more, flat fees below that, from 1 October 2026 (Funds the Commission and the Bureau of Gambling Control)

Compliance

Minimum age
Not yet verified
AML regime
Federal Bank Secrecy Act rules for casinos and card clubs (31 CFR Part 1021): a compliance programme with internal controls, independent testing, training and a responsible officer. The Bureau of Gambling Control investigates money laundering and embezzlement at gambling establishments.
AML supervisor
FinCEN (federal); the Bureau of Gambling Control investigates at state level
Source of funds thresholds
Currency transaction reports for each cash-in or cash-out transaction in currency of more than $10,000; suspicious activity reports for suspicious transactions involving or aggregating at least $5,000 (31 CFR 1021.311 and 1021.320). The Bureau also scrutinises the funding sources of cardroom and TPPPS applicants.
KYC requirements
No state online KYC regime exists because online gambling is not licensed. Cardrooms and tribal gaming establishments with gross annual gaming revenue over $1 million are card clubs under the federal Bank Secrecy Act and must run a written AML programme that includes procedures to obtain and verify customer identity when required (31 CFR 1021.210). Persons under 21 may not enter the gambling areas of a licensed cardroom (B&P s. 19921); lottery tickets may not be sold to under-18s (Government Code s. 8880.52).
Stake limits
Not yet verified
Reporting obligations
Federal currency transaction and suspicious activity reports to FinCEN for card clubs over the $1 million revenue threshold.
Game content restrictions
Banked and percentage games and slot machines are prohibited outside tribal lands (Penal Code ss. 330 and 330b). Cardroom games need Bureau approval, and player-dealer games must rotate the deal so that no one operates a bank (B&P s. 19805(c)). The Bureau's stricter blackjack-style and player-dealer rules took effect on 1 April 2026 but their enforcement has been barred by the San Francisco Superior Court since July 2026, pending the Bureau's appeal.

Advertising

Advertising permitted
Not yet verified
Affiliate rules
Media affiliates that knowingly and wilfully support the promotion of online sweepstakes games commit an offence under Penal Code s. 337o(b). Under the proposed cardroom rules, advertising by an agent or contractor would be treated as the licensee's own act (proposed s. 12095(b)); these rules are not yet in force.
Social media rules
The proposed cardroom rules define an advertisement to include social media business pages and would require age confirmation before marketing is directed to a named person; they are not yet in force.
Penalties for breach
Penal Code s. 337o: fine of $1,000 to $25,000, up to one year in county jail, or both.

Restrictions

  • No state licence exists for online casino, poker or sports betting, so there is no lawful online gambling product to advertise; the Commission warns that online casinos claiming a Commission licence are illegal.
  • Since 1 January 2026 it is a misdemeanour for any entity, including a media affiliate, platform provider, payment processor or geolocation provider, knowingly and wilfully to support the operation, conduct or promotion of an online sweepstakes game in California (Penal Code s. 337o(b)).
  • Land-based cardrooms and tribal casinos may advertise. Commission rules for cardroom advertising were adopted on 20 May 2026 but disapproved by the Office of Administrative Law on 1 September 2026 and are not in force.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Payment blocking regime
No payment blocking list. Since 1 January 2026 a financial institution or payment processor that knowingly and wilfully supports an online sweepstakes game in California commits a misdemeanour (Penal Code s. 337o(b)).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
On accusations brought by the Bureau, the Commission may restrict, limit, suspend or revoke a licence or approval, or impose a fine; it also denies applications and voids temporary licences.
Criminal penalties
Banking or percentage games: misdemeanour, fine of $100 to $1,000 or up to six months (Penal Code s. 330). Bookmaking and betting on contests: first offence up to one year in county jail or state prison, or a fine up to $5,000 (s. 337a). Online sweepstakes games: fine of $1,000 to $25,000, up to one year, or both (s. 337o). Slot machines: misdemeanour with fines rising to $25,000 for a third offence (s. 330b).
Operator liability
Operators of unlawful games and bookmakers are criminally liable wherever the game is offered in the state, and since 2026 so are suppliers, payment processors, platform and geolocation providers and media affiliates that knowingly support online sweepstakes games. SB 451 confirms the Bureau's authority to investigate illegal gambling outside licensed premises.
Player liability
Playing or betting at a prohibited banking or percentage game is a misdemeanour (Penal Code s. 330), and laying, making, offering or accepting a bet on a contest is an offence under s. 337a(a)(6).

Notable actions

  • California Scratch Card (social media gambling operation)15 Jan 2026

    Commission advisory that the operation was using forged Commission credentials to demand fees from winners; the Commission said it was pursuing all available options

  • Vegas X Play Zone (online casino)18 Aug 2025

    Commission advisory that the site used a forged Commission licence certificate; the Commission restated that it has never licensed an online casino and that online gambling is illegal

  • Faros Unlimited, Inc. (third-party proposition player services provider)21 Jul 2025

    TPPPS business licence application denied and temporary licence voided because a funding source of the company had not applied for licensure and the source of its funds had not been verified

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2025
Licensed operators
8

Timeline

  1. 6 Nov 1984

    Voters adopt the California State Lottery Act (Proposition 37)

  2. 7 Mar 2000

    Proposition 1A allows tribal-state compacts for slot machines and banking card games on Indian lands

  3. 8 Nov 2022

    Voters reject Proposition 26 (33.0% yes) and Proposition 27 (17.7% yes) on sports wagering

  4. 28 Sept 2024

    SB 549, the Tribal Nations Access to Justice Act, is signed

  5. 1 Jul 2025

    Special Distribution Fund payments resume after the AB 1935 holiday

  6. 3 Jul 2025

    Attorney General Opinion 23-1001 concludes daily fantasy sports is illegal sports wagering

  7. 18 Aug 2025

    Commission advisory: online gambling is illegal and no online casino has ever been licensed

  8. 11 Oct 2025

    AB 831, banning online sweepstakes games, is signed

  9. 1 Jan 2026

    Online sweepstakes ban (Penal Code s. 337o) and SB 451 take effect

  10. 1 Apr 2026

    Bureau blackjack and player-dealer regulations take effect

  11. 10 Jul 2026

    San Francisco Superior Court rules the Bureau lacked authority for the blackjack and player-dealer rules; the Bureau appeals

  12. 1 Sept 2026

    Office of Administrative Law disapproves the Commission's cardroom advertising regulations

  13. 16 Sept 2026

    Ninth Circuit rules for two tribes against Kalshi in Blue Lake Rancheria v. Kalshi

  14. 1 Oct 2026

    Updated cardroom and TPPPS annual fees take effect

  15. 1 Jul 2027

    Multi-owner type licence regulations take effect

Outlook

After the Office of Administrative Law disapproved its cardroom advertising rules on 1 September 2026, the Commission issued a third modified text with a 15-day comment period closing on 20 October 2026, before it can resubmit them; new annual fees have applied since 1 October 2026. The Bureau is appealing the San Francisco Superior Court judgments that blocked its blackjack and player-dealer rules, so the game review deadlines it had set for September and October 2026 remain suspended. In Blue Lake Rancheria v. Kalshi the district court must now decide the remaining preliminary injunction factors for sports event contracts offered on tribal lands. Multi-owner type licence rules take effect on 1 July 2027.

Frequently asked questions

Is online gambling legal in California?
Only horse race wagering through licensed advance deposit wagering providers. The Commission says online gambling is illegal and that it has never licensed an online casino; online poker and sports betting have no licensing regime.
Are sweepstakes casinos legal in California?
No. Since 1 January 2026 Penal Code section 337o makes it a misdemeanour to offer a dual-currency online sweepstakes game that simulates gambling and awards cash or cash equivalents, and to knowingly support one as a payment processor, supplier, platform, geolocation provider or media affiliate. The fine is $1,000 to $25,000, with up to a year in jail.
Is daily fantasy sports legal in California?
The Attorney General concluded in July 2025 that daily fantasy sports, both pick'em and draft games, is betting on sports prohibited by Penal Code section 337a. The opinion is not a court ruling.
Who regulates tribal casinos?
Tribes regulate their own casinos under tribal-state compacts, which 62 tribes have; for the 19 tribes under federal Secretarial Procedures, the National Indian Gaming Commission exercises regulatory authority. The Commission administers the Revenue Sharing Trust Fund and Special Distribution Fund payments.
What does a cardroom pay the state?
There is no gaming tax. From 1 October 2026 a cardroom with three-year average gross revenue of $1.5 million or more pays an annual fee of 1.09% of that revenue, and a smaller one pays $13,791; third-party proposition player providers pay 1.49% or $4,340.
What happened to the cardroom blackjack regulations?
The Bureau's rules took effect on 1 April 2026, but the San Francisco Superior Court barred their enforcement in July 2026 and held that the Bureau lacked authority to issue them. The Bureau has appealed.
How much does a gambling licence cost in California?
Online gambling is prohibited in California at present, so no licence currently permits it. As recorded: For the Cardroom business licence (state gambling licence): Annual fee from 1 October 2026: $13,791 for active licensees with three-year average gross revenue under $1.5 million, or 1.09% of three-year average gross revenue at $1.5 million or more; $6,895 for non-operational licensees. Last verified 14 Oct 2026.

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Wyoming's Select Committee on Gaming has voted to back a draft bill that would make running an online sweepstakes casino, or knowingly supplying one with payments, geolocation or game content, a felony. Its definition of sweepstakes currency is wider than California's, but the bill still needs a sponsor the committee may not be able to supply itself.

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Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

  1. California Gambling Control Commission website: licensee categories, industry notices and licensee look-up

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026
  2. Tribal-State Class III Gaming Compacts, Secretarial Procedures for Class III Gaming, Casinos, and Payments

    California Gambling Control Commission

    The Commission counts 67 tribal casinos operated by 64 tribes; the Bureau of Gambling Control enforcement page refers to 60 tribal casinos. The Commission figure is used as the more specific and the Commission keeps the compact register.

    Tier 1Accessed 23 Sept 2026
  3. Complaints Contact Information (including sports betting and daily fantasy sports)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026
  4. Responsible Gambling and cardroom self-exclusion

    California Gambling Control Commission

    This page describes self-exclusion terms of one year, five years or lifetime in one passage and one year or lifetime in another; the Bureau of Gambling Control, which administers the list, states one year or lifetime.

    Tier 1Accessed 23 Sept 2026
  5. Gambling-Related Legislation Chaptered in 2025

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026
  6. Proposed Regulations (Advertising CGCC-GCA-2025-02-R and other packages)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026
  7. Recently Adopted, Amended, and Repealed Regulations (index updated 17 September 2026)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026Published 17 Sept 2026
  8. 2026 Update to Annual Fees, approved regulations, Cal. Code Regs. tit. 4, ss. 12092 and 12094 (effective 1 October 2026)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026Published 19 Aug 2026
  9. Initial Statement of Reasons, 2026 Update to Annual Fees (CGCC-GCA-2025-05-R)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026
  10. Decision of Disapproval of Regulatory Action, OAL Matter No. 2026-0721-02 (Commission advertising regulations)

    California Office of Administrative Law (published by the California Gambling Control Commission)

    Tier 1Accessed 23 Sept 2026Published 8 Sept 2026
  11. Second Modified Text of Proposed Regulations, Advertising, CGCC-GCA-2025-02-R (revision of 17 February 2026)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026Published 17 Feb 2026
  12. Advisory: Unlicensed Online Casinos Using Forged Commission Documentation

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026Published 18 Aug 2025
  13. Advisory: Illegal Gambling Operation Using Forged Commission Credentials (California Scratch Card)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026Published 15 Jan 2026
  14. Industry Matters, Volume 13 Issue 3 (July 2026)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026
  15. Revenue Sharing Trust Fund Report of Distribution of Funds to Eligible Recipient Indian Tribes for the Quarter Ended June 30, 2026

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026Published 23 Jul 2026
  16. Resumption of Payments to the Indian Gaming Special Distribution Fund beginning July 1, 2025 (AB 1935, Government Code s. 12012.91)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026Published 12 Aug 2025
  17. Decision and Order, CGCC Case No. CGCC-2024-0822-8 (Faros Unlimited, Inc.)

    California Gambling Control Commission

    Tier 1Accessed 23 Sept 2026Published 19 Jun 2025
  18. Tribal Gaming Revenues by Region, Fiscal Year 2024 and 2023

    National Indian Gaming Commission (published by the California Gambling Control Commission)

    Tier 2Accessed 23 Sept 2026
  19. Bureau of Gambling Control: Compliance and Enforcement

    California Department of Justice, Bureau of Gambling Control

    Tier 1Accessed 23 Sept 2026
  20. Regulations: Rotation of the Player-Dealer Position and Blackjack (implementation timeline and court status)

    California Department of Justice, Bureau of Gambling Control

    Tier 1Accessed 23 Sept 2026
  21. Bureau of Gambling Control: Exclusion Program

    California Department of Justice, Bureau of Gambling Control

    Tier 1Accessed 23 Sept 2026
  22. Opinion No. 23-1001, legality of daily fantasy sports games, 108 Ops.Cal.Atty.Gen. 69

    Office of the Attorney General of California

    Tier 1Accessed 23 Sept 2026Published 3 Jul 2025
  23. California Constitution, article IV, section 19 (lotteries, horse racing, casinos and tribal gaming compacts)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  24. Penal Code s. 330 (banking and percentage games)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  25. Penal Code s. 330b (slot machines)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  26. Penal Code s. 337a (pool selling, bookmaking and betting on contests)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  27. Penal Code s. 337j (controlled games)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  28. Penal Code s. 337o (online sweepstakes games), added by Stats. 2025, ch. 623, effective 1 January 2026

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  29. Business and Professions Code s. 19801 (Gambling Control Act, legislative findings)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  30. Business and Professions Code s. 19805 (Gambling Control Act, definitions)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  31. Business and Professions Code s. 19811 (California Gambling Control Commission)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  32. Business and Professions Code s. 19826 (Department of Justice responsibilities), as amended by SB 451 effective 1 January 2026

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  33. Business and Professions Code s. 19921 (persons under 21 in gambling establishments)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  34. Business and Professions Code s. 19604 (advance deposit wagering)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  35. Government Code s. 8880.52 (California State Lottery Act of 1984, sales to minors)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  36. Government Code s. 8880.68 (no state or local taxes on lottery tickets or prizes)

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026
  37. AB 831 (Valencia), Chapter 623, Statutes of 2025: Gambling, operation of a contest or sweepstakes

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026Published 11 Oct 2025
  38. SB 549 (Newman), Chapter 860, Statutes of 2024: Tribal Nations Access to Justice Act

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026Published 28 Sept 2024
  39. SB 451 (Archuleta), Chapter 584, Statutes of 2025: Gambling

    California Legislature, Legislative Counsel (leginfo.legislature.ca.gov)

    Tier 1Accessed 23 Sept 2026Published 10 Oct 2025
  40. Statement of Vote, 8 November 2022 General Election, State Ballot Measures

    California Secretary of State

    Tier 1Accessed 23 Sept 2026
  41. Advance Deposit Wagering (licensed ADW providers)

    California Horse Racing Board

    Tier 1Accessed 23 Sept 2026
  42. 55th Annual Report of the California Horse Racing Board, fiscal year 2024-25

    California Horse Racing Board

    Tier 2Accessed 23 Sept 2026
  43. Blue Lake Rancheria v. Kalshi, Inc., No. 25-7504 (9th Cir. 16 September 2026), opinion

    United States Court of Appeals for the Ninth Circuit

    Tier 1Accessed 23 Sept 2026Published 16 Sept 2026
  44. Topic no. 419, Gambling income and losses

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
  45. 31 CFR Part 1021, Rules for Casinos and Card Clubs (ss. 1021.210, 1021.311, 1021.320)

    Electronic Code of Federal Regulations (FinCEN rules)

    Tier 1Accessed 23 Sept 2026
  46. 31 CFR 1010.100(t)(6), definition of card club

    Electronic Code of Federal Regulations (FinCEN rules)

    Tier 1Accessed 23 Sept 2026
  47. Notice of Availability of Third Modified Text, Advertising (CGCC-GCA-2025-02-R): comments due 20 October 2026

    California Gambling Control Commission

    Tier 1Accessed 14 Oct 2026Published 5 Oct 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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