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