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Oregon Revised Statutes Revenue and Taxation § 314.642

Current as of January 01, 2023 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 314.642 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-314-642/

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