Okla. Stat. tit. 68, § 68-2358.1

Refunds.

The income of a member of the Armed Forces of the United States

or a civilian who has been or is detained as a prisoner of war or

listed as missing in action in a conflict with the enemy in the

Southeast Asia and Vietnam war or conflict, and in any future war or

conflict with an enemy of the United States, and the income of the

spouse or dependent of such person shall be exempt from Oklahoma

income tax for and during the time in which such person was or is

detained as a prisoner of war or as confirmed missing in action, and

for the remainder of such taxpayer's income tax year following the

release of such prisoner of war or, if a person missing in action,

until he is declared deceased by the Armed Forces.

In any case where an income tax has been paid upon the income,

irrespective of the source of such income, of any such person who

Oklahoma Statutes - Title 68. Revenue and Taxation Page 915

was or is a prisoner of war or missing in action, or upon the income

of such person's spouse or dependent for any year during the time in

which such person was or is a prisoner of war or missing in action,

the tax monies shall be refunded to the person or persons having

paid such tax. Such refund shall be made by the Oklahoma Tax

Commission out of the Oklahoma Income Tax Adjustment Fund, and so

much of such fund as is necessary for such purpose is hereby

appropriated. The provisions of this act shall be liberally

construed to accomplish its purpose and the statute of limitations

in respect to refunds of income taxes shall not apply to taxpayers

covered by this act.