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.
Section: 26-51-1302 26-51-1303 26-51-1304 26-51-1305 26-51-1306 26-51-1307 26-51-1308 26-51-1309 26-51-1310 NextLast modified: November 15, 2016