Okla. Stat. tit. 47, § 47-1004

This is the official text of Okla. Stat. tit. 47, § 47-1004, part of Oklahoma’s Stat. tit. 47, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 47,." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Money or other benefits received by driver not to

Official statutory text

constitute income for tax purposes.

Money and other benefits, other than salary, received by a

driver in a ridesharing arrangement using a motor vehicle with a

seating capacity for not more than fifteen (15) persons, including

the driver, shall not constitute income for the purpose of Sections

2351 et seq. of Title 68, imposing taxes on income.

Status: in_force · Read it on the official government site

Need a lawyer in Oklahoma?

Find a Oklahoma lawyer
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.