Arkansas § 23-118-101 Legislative findings

Arkansas Statutes

§ 23-118-101 — Legislative findings

Arkansas § 23-118-101

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This text of Arkansas § 23-118-101 (Legislative findings) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 23-118-101 (2026).

Text

(a)The General Assembly finds that a paid esports tournament conducted in compliance with this chapter does not constitute gambling for any purpose.

(b)Paid and nonpaid esports tournaments conducted in compliance with this chapter are exempt from § 5-66-101 et seq.

(c)Income earned by esports tournament competitors or esports tournament organizers as a result of a paid esports tournament is taxable under the Income Tax Act of 1929, § 26-51-101 et seq.

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(a) The General Assembly finds that a paid esports tournament conducted in compliance with this chapter does not constitute gambling for any purpose. (b) Paid and nonpaid esports tournaments conducted in compliance with this chapter are exempt from § 5-66-101 et seq. (c) Income earned by esports tournament competitors or esports tournament organizers as a result of a paid esports tournament is taxable under the Income Tax Act of 1929, § 26-51-101 et seq.