OAR 461-145-0210: Gifts and Winnings

Edition: Current OARD snapshotEffective: 2026-05-04Last verified: 2026-09-07

Official history and status

Statutory/Other Authority: ORS 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.014, 412.049, 413.085 & 414.619

Statutes/Other Implemented: 411.060, 411.070, 411.404, 411.706, 411.816, 412.014, 412.049, ORS 409.010 & 411.083

History: SSP 23-2026, minor correction filed 05/04/2026, effective 05/04/2026 SSP 17-2023, amend filed 06/14/2023, effective 07/01/2023 SSP 4-2022, amend filed 01/27/2022, effective 02/18/2022 SSP 1-2022, temporary amend filed 01/01/2022, effective 01/01/2022 through 06/29/2022 SSP 41-2021, temporary amend filed 07/12/2021, effective 07/12/2021 through 12/31/2021 SSP 35-2021, temporary amend filed 06/29/2021, effective 07/05/2021 through 12/31/2021 SSP 15-2019, amend filed 06/11/2019, effective 07/01/2019 SSP 22-2018, amend filed 06/05/2018, effective 07/01/2018 SSP 14-2017, f. 6-5-17, cert. ef. 7-1-17 SSP 10-2007, f. & cert. ef. 10-1-07 AFS 9-1997, f. & cert. ef. 7-1-97 AFS 12-1993, f. & cert. ef. 7-1-93 AFS 20-1992, f. 7-31-92, cert. ef. 8-1-92 AFS 80-1989, f. 12-21-89, cert. ef. 2-1-90

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Cited by

Official source: https://secure.sos.state.or.us/oard/