Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.642 - Allocation to this state of lottery prizes.

(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. [1999 c.143 §2]

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Last modified: August 7, 2008