Pennsylvania Code
Title 61 - REVENUE
Part V - State Lotteries
Chapter 876 - ILOTTERY
Section 876.12a - Prize claims
Current through Register Vol. 54, No. 38, September 21, 2024
(a) The Bureau will generate applicable tax forms for reportable gambling and lottery winnings as required by State and Federal laws and regulations.
(b) The Bureau may use lottery account information provided by a registered iLottery player and verified by the Bureau to generate applicable tax forms for reportable gambling and lottery winnings.
(c) The Bureau may require a registered iLottery player to complete a claim form and to submit it in person at a claim center designated by the Bureau.
(d) A prize requiring the completion of a claim form will not be credited to the registered iLottery player's lottery account until a properly completed claim form is submitted to and accepted by the Bureau.
(e) If a registered iLottery player fails to complete a claim form as required by this section, the prize money will be retained for payment to the registered iLottery player for 1 year after the prize is won. If a claim form is not completed within that period, the ability to claim the prize will expire and the prize money will be used consistent with the State Lottery Law (72 P.S. §§ 3761-301-3761-315).
The provisions of this § 876.12a adopted under 4 Pa.C.S. § 503; and section 303(a) of the State Lottery Law (72 P.S. § 3761-303(a)).
