{"data":{"id":"us-ar/ark.-code-ann.-26-51-1302","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1302","heading":"Definitions","body":"As used in this subchapter:\n\n(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\n\n(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.","path":["AR Code","Title 26","Chapter 51","Subchapter 13"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"12fe52611b1639e9592efbd416757a68a2105aa750fb5bc892a0d43f5fbf9027","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1301","next":"us-ar/ark.-code-ann.-26-51-1303"},"notice":"GroundRules: Original legal text. Not legal advice."}