Okla. Stat. tit. 68, § 68-2358.1A
This is the official text of Okla. Stat. tit. 68, § 68-2358.1A, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Death of member of armed forces in combat zone -
Official statutory text
Exemptions - refunds.
A. Any payment made by the United States Department of Defense
as a result of the death of a member of the Armed Forces of the
United States who has been killed in action in a United States
Department of Defense designated combat zone shall be exempt from
Oklahoma income tax during the taxable year in which the individual
is declared deceased by the Armed Forces. Any income earned by the
spouse of a member of the Armed Forces of the United States who has
been killed in action in a United States Department of Defense
designated combat zone shall be exempt from Oklahoma income tax
during the taxable year in which the individual is declared deceased
by the Armed Forces.
B. In any case where income tax has been paid upon any income
exempt pursuant to subsection A of this section, the tax monies
shall be refunded to the person or personal representative of the
person. The 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 section shall be liberally construed to
accomplish its purpose and the statute of limitations with respect
to refunds of income taxes shall not apply to taxpayers covered by
this section.
A. Any payment made by the United States Department of Defense
as a result of the death of a member of the Armed Forces of the
United States who has been killed in action in a United States
Department of Defense designated combat zone shall be exempt from
Oklahoma income tax during the taxable year in which the individual
is declared deceased by the Armed Forces. Any income earned by the
spouse of a member of the Armed Forces of the United States who has
been killed in action in a United States Department of Defense
designated combat zone shall be exempt from Oklahoma income tax
during the taxable year in which the individual is declared deceased
by the Armed Forces.
B. In any case where income tax has been paid upon any income
exempt pursuant to subsection A of this section, the tax monies
shall be refunded to the person or personal representative of the
person. The 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 section shall be liberally construed to
accomplish its purpose and the statute of limitations with respect
to refunds of income taxes shall not apply to taxpayers covered by
this section.
Status: in_force · Read it on the official government site
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