{"code":"GOV","codeName":"Government Code","section":"8880.68","citation":"Gov. Code, § 8880.68","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 1. GENERAL [8000. - 8899.95.]","url":"https://blackletter.si/government-code/title-2/division-1"},{"name":"CHAPTER 12.5. [California State Lottery Act of 1984] [8880. - 8880.72.]","url":"https://blackletter.si/government-code/title-2/division-1/chapter-12.5"},{"name":"ARTICLE 8. Miscellaneous [8880.68. - 8880.72.]","url":"https://blackletter.si/government-code/title-2/division-1/chapter-12.5/article-8"}],"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.","effective":"2001-01-01","html":"<p>Except as provided in subdivision (d), no state or local taxes shall be imposed upon the following:</p><p>(a) The sale of lottery tickets or shares of the lottery.</p><p>(b) Any prize awarded by the lottery.</p><p>(c) Any amount received by a prizewinner pursuant to an assignment under Section <a href=\"/gov/8880.325\">8880.325</a>.</p><p>(d) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/government-code/miscellaneous-8880-68","source":"California Legislative Information bulk export (pubinfo)"}