{"data":{"id":"us-or/ors-314.642","jurisdiction":"us-or","citation":"ORS 314.642","heading":"Allocation to this state of lottery prizes.","body":"(1) Prizes awarded by the Oregon State Lottery are allocable to this state.\n      (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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"d9b69ac95a66b0da72c7678507d4731efdead76394b71e78a45bba118b8eb1c7","source_id":"us-or","stale":false,"prev":"us-or/ors-314.640","next":"us-or/ors-314.645"},"notice":"GroundRules: Original legal text. Not legal advice."}