Okla. Stat. tit. 68, § 68-1370.3

manufacturing facilities - Tax relief - Claims - Computation -

Deadline for submission.

A. Any person who is a resident of and domiciled in a county

which levies a sales tax pursuant to Section 1370.2 of this title or

Section 2 of this act during the time such tax was in effect and

whose gross household income does not exceed Twelve Thousand Dollars

($12,000.00) per year for each year in which the tax is in effect

shall be eligible to file a claim for sales tax relief pursuant to

the provisions of this section.

B. 1. Except as otherwise provided in paragraph 2 of this

subsection, any inmate in the custody of the Department of

Corrections during any part of a calendar year shall not be eligible

to file a claim for sales tax relief pursuant to subsection A of

this section for such calendar year. The provisions of this

subsection shall not prohibit all other members of the household of

an inmate from filing a claim based upon the personal exemptions to

which the household members would be entitled pursuant to the

provisions of the Oklahoma Income Tax Act, Section 2351 et seq. of

this title.

2. Any inmate in the custody of the Department of Corrections

who is assigned to pre-parole conditional supervision, house arrest

Oklahoma Statutes - Title 68. Revenue and Taxation Page 630

or is housed at a community treatment center or halfway house which

is under contract with the Department shall be eligible to file a

claim for sales tax relief pursuant to subsection A of this section.

C. The amount of the claim filed pursuant to this section shall

be Forty Dollars ($40.00) multiplied by the number of personal

exemptions to which the taxpayer would be entitled pursuant to the

provisions of the Oklahoma Income Tax Act, except for the exemptions

such taxpayer would be entitled to pursuant to Section 2358 of this

title if such taxpayer or spouse is blind or sixty-five (65) years

of age or older at the close of the tax year.

D. All claims for relief authorized by this section shall be

received by and in the possession of the board of county

commissioners after December 31, 1993, and before July 1, 1994. The

failure of a claimant to file a claim for relief as authorized by

this subsection shall be deemed a forfeiture of the claimant's right

to receive such relief.

E. All claims authorized by this section shall be made under

oath and filed on forms prescribed and provided by the board of

county commissioners. Such forms shall contain appropriate

certifications, under a penalty of perjury, sufficient to verify the

claim. The board of county commissioners or its designee may

request additional information to determine the claimant's

eligibility to receive the sales tax relief authorized by this

section. Willful failure to provide such information shall be

deemed by the board or its designee to be grounds for denial of the

claim or modification of the amount of the claim.

F. As used in this section: "Gross household income" means the

gross amount of income of every type, regardless of the source,

received by all persons occupying the same household, whether such

income was taxable or nontaxable for federal or state income tax

purposes, including pensions, annuities, federal social security,

unemployment payments, veteran disability compensation, public

assistance payments, alimony, support money, worker's compensation,

loss of time insurance payments, capital gains and any other type of

income received; and excluding gifts.