ORS 316.861: Addition of purchase price of purchased winning lottery ticket.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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. [2025 c.46 §4]
This rule cites
- ORS 461.610 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html