GroundRules
ORS 316.861: Addition of purchase price of purchased winning lottery ticket.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 316 — Personal Income Tax
If the amount of the purchase price of a lottery ticket that is purchased in violation of ORS 461.610 is allowed as a deduction for federal tax purposes, the amount of the purchase price shall be added to federal taxable income for Oregon tax purposes.
Collected 2026-09-03T23:50:13Z. Source file · JSON