Arkansas Statutes
§ 26-51-1302 — Definitions
Arkansas·Title 26
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.
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Legislative History
Acts 1987, No. 899, § 2; 2007, No. 732, § 1.
Nearby Sections
15
§ 26-1-101
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Field auditors§ 26-17-204
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Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
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Duty to remit revenues