LAC 35:V.7501
LAC 35:V.7501. Definition
Cite as La. Admin. Code tit. 35, pt. V, § 7501
A. Winnings shall include all first place money earned up to the time appointed for the start, and shall apply to all races in any country, and shall include money won by walking over or by virtue of forfeit, but not any other money, or the value of any prize not of money or not paid in money. Winnings during the year shall be reckoned from and include January 1.