Ark. Code § 26-51-1302

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-51-1302 - Definitions

As used in this subchapter:

(1) "Gaming winnings" means winnings from electronic games of skill based on the amount paid with respect to the wager without reduction for the amount of the wager; and

(2) "Racing winnings" means winnings from live dog racing or horse racing based on the amount paid with respect to the wager less the amount of the wager.

Ark. Code § 26-51-1302

Acts 1987, No. 899, § 2; 2007, No. 732, § 1.