La. Admin. Code tit. 42 § XV-123

Current through Register Vol. 50, No. 11, November 20, 2024

Section XV-123 - Claim Form

A. For any prize of more than $600, the owner of the apparent winning ticket shall complete an official claim form (printed or digital) that requires the winner to provide:

1. the name of the individual or entity claiming the prize;

2. the address and city of residence of the claimant;

3. the Social Security number of the individual claimant or the federal employer's identification number issued by the IRS for multiple claimants.

B. No prize payment will be authorized if the required information is not provided by the claimant. The name of the owner printed on the back of the ticket must correspond with the name of the claimant.

C. A group, family unit, club or other organization which plays as a partnership which is not a legal entity and which does not possess a federal employer's identification number may claim a lump sum prize if it:

1. files an Internal Revenue Service Form 5754, "Statement by Person(s) Receiving Gambling Winnings," or a successor form, with the corporation, designating to whom the prize is to be paid and the person or persons to whom the prize is taxable; or

2. designates one individual in whose name the claim shall be entered and furnishes that person's Social Security number and other required information.

D. Formal recognition of partnership play will be required. Formal recognition shall include, but shall not be limited to, production of a partnership agreement or memorandum thereof listing the names of all partners. The corporation must also be furnished a federal employer's identification number for the partnership entity. Each such recognized partnership shall receive a single annual installment payment payable to the partnership.

La. Admin. Code tit. 42, § XV-123

Adopted by the Louisiana Lottery Corporation, February 18, 1992 and promulgated in The Advocate, February 28, 1992, repromulgated LR 23:66 (January 1997), Repromulgated amended LR 47367 (3/1/2021).

AUTHORITY NOTE: Promulgated in accordance with R.S.47:9001 et seq.