There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 314 - Taxes Imposed Upon or Measured by Net Income
Section 314.642 - Allocation to this state of lottery prizes.
OR Rev Stat § 314.642 (2015) What's This?
(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.
[1999 c.143 §2]
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