{"data":{"id":"us-or/ors-317.493","jurisdiction":"us-or","citation":"ORS 317.493","heading":"Addition of purchase price of purchased winning lottery ticket.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 317 — Corporation Excise Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors317.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"1f7d0573770f9f6c49db440e5f0751cfd4409a634ea85d4c59fd2a15b5238d80","source_id":"us-or","stale":false,"prev":"us-or/ors-317.491","next":"us-or/ors-317.504"},"notice":"GroundRules: Original legal text. Not legal advice."}