Oregon Statutes
§ 316.861 — Addition of purchase price of purchased winning lottery ticket
Oregon § 316.861
This text of Oregon § 316.861 (Addition of purchase price of purchased winning lottery ticket) 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. § 316.861 (2026).
Text
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.
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Related
§ 461.610
Oregon § 461.610
Legislative History
2025 c.46 §4
Nearby Sections
15
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Bluebook (online)
Oregon § 316.861, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/316.861.