Oregon Statutes
§ 314.642 — Allocation to this state of lottery prizes
Oregon § 314.642
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 314Taxes Imposed Upon or Measured by Net Income
This text of Oregon § 314.642 (Allocation to this state of lottery prizes) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 314.642 (2026).
Text
(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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Related
ABC Inc. v. Dept. of Rev.
(Oregon Tax Court, 2024)
Legislative History
1999 c.143 §2
Nearby Sections
15
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Bluebook (online)
Oregon § 314.642, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/314.642.