Okla. Stat. tit. 12, § 12-577.4

This is the official text of Okla. Stat. tit. 12, § 12-577.4, part of Oklahoma’s Stat. tit. 12, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 12,." Browse the sections below, each linked to its official government source.

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Damage awards - Applicability of federal and state

Official statutory text

income tax.

The Oklahoma Uniform Jury Instructions (OUJI) applicable in a

civil case shall include an instruction notifying the jury that no

part of an award for damages for personal injury or wrongful death

is subject to federal or state income tax. Any amount that the jury

determines to be proper compensation for personal injury or wrongful

death should not be increased or decreased by any consideration for

income taxes. In order to be admitted at trial, any exhibit

relating to damage awards shall reflect accurate tax ramifications.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.