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Or. Rev. Stat. § 317.493

Addition of purchase price of purchased winning lottery ticket

Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective

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Or. Rev. Stat. § 317.493, Addition of purchase price of purchased winning lottery ticket, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496060
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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.