Gov. Code, § 8880.68 · Article 8. Miscellaneous
Gov. Code, § 8880.68
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Except as provided in subdivision (d), no state or local taxes shall be imposed upon the following:
(a) The sale of lottery tickets or shares of the lottery.
(b) Any prize awarded by the lottery.
(c) Any amount received by a prizewinner pursuant to an assignment under Section 8880.325.
(d) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 180, Sec. 1. Effective January 1, 2001. Note: This section was added on Nov. 6, 1984, by initiative Prop. 37.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=8880.68.
- Text hash
- sha256 e816eb89d005b068b899170e25619e246c42c3fda66bfca512c9c82ac06ad677
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Government Code
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