Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 314–314 (252 sections).
1999 c.143 §2
(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.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.