Pennsylvania Code
Title 61 - REVENUE
Part V - State Lotteries
Chapter 876 - ILOTTERY
Section 876.12 - Prizes
Current through Register Vol. 54, No. 44, November 2, 2024
(a) Prizes may be awarded by check, draft or electronically through the registered iLottery player's lottery account or other means as authorized by the Secretary and offered by the Bureau.
(b) The Bureau will report taxable prizes and events to relevant taxing authorities based on established statutory thresholds.
(c) The Commonwealth and its agents, officers and employees shall be discharged of liability upon award of a prize.
(d) Prizes will be reduced by required tax withholding and any deductions for outstanding liabilities as required by law, including those set forth in § 876.14 (relating to deductions required by law).
(e) A registered iLottery player may be prohibited from accessing a prize until the Department or the Bureau determines whether there are outstanding liabilities that must be deducted from the prize, including those set forth in § 876.14.
(f) Winning plays will be determined based on the iLottery game rules as established in § 876.2d (relating to iLottery game rules by category of game offered) and by the data recorded by the Bureau on its system or systems of record.
The provisions of this § 876.12 amended under 4 Pa.C.S. § 503; and section 303(a) of the State Lottery Law (72 P.S. § 3761-303(a)).
