Okla. Stat. tit. 68, § 68-2361

from liability for deficiency.

Married taxpayers shall file joint or separate returns in

accordance with the manner in which they file returns to the federal

government, or in the event of an adjustment thereto by the federal

government, as finally ascertained to be proper under the Internal

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1026

Revenue Code; except that: where either is a resident and the other

is a nonresident, they shall not be entitled to file joint Oklahoma

income tax returns, but if a joint return was filed with the federal

government, then the adjusted gross income as returned to the

federal government, or in the event of an adjustment thereto by the

federal government as finally ascertained under the Internal Revenue

Code, shall be allocated between the husband and wife. The

foregoing exception shall not apply if the nonresident is an active

duty service member whose income is not subject to Oklahoma income

tax by virtue of the Soldier's and Sailor's Civil Relief Act or if

both have net income and they desire to file a joint Oklahoma return

and elect to have their Oklahoma income determined and taxed on the

basis of a joint Oklahoma return as if both were residents.

If a joint return has been made under this section for a tax

year and taking into account all the facts and circumstances, the

Tax Commission determines that it is inequitable to hold one of the

spouses liable for the deficiency in tax for such tax year, then

such spouse shall be relieved of liability for tax, including

interest and penalties, for such tax year to the extent that such

deficiency is determined to be the liability of the other spouse.

For purposes of this section, the determination made by the Tax

Commission shall be the same as the determination made by the

Internal Revenue Service provided the tax year and circumstances

surrounding the liability are the same. If there has been no

determination made by the Internal Revenue Service, the Tax

Commission shall apply the factors that would have been applied by

the Internal Revenue Service had a determination been requested.