GroundRules
ORS 314.642: Allocation to this state of lottery prizes.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 314 — Taxes Imposed Upon or Measured by Net Income
(1) Prizes awarded by the Oregon State Lottery are allocable to this state.
(2) A prize awarded by a multistate lottery association of which the Oregon State Lottery is a member is allocable to this state if the ticket upon which the prize is awarded was sold in this state.
Collected 2026-09-03T23:50:13Z. Source file · JSON