Oregon Administrative Rules
Chapter 137 - DEPARTMENT OF JUSTICE
Division 25 - BINGO/RAFFLES/MONTE CARLO
Section 137-025-0250 - Raffle Winner Records
Current through Register Vol. 63, No. 9, September 1, 2024
(1) A raffle licensee shall maintain the following records relating to the winners of raffle prizes:
(2) A raffle licensee shall maintain copies of receipts from the vendor relating to the purchase of all noncash prizes awarded with a retail value of more than $500. For all other noncash prizes advertised as having a retail value of more than $500, the licensee shall maintain records identifying the prize, the donor or other source of the prize, and the basis for determining the prize's retail value.
(3) Copies of IRS forms W-2G and 5754 to the extent such forms were required to be completed in connection with the awarding of the raffle prize.
(4) The preceding receipts shall be retained by the licensee for a period of three years.
Statutory/Other Authority: ORS 464
Statutes/Other Implemented: ORS 464.250(5)