Okla. Stat. tit. 68, § 68-2911
This is the official text of Okla. Stat. tit. 68, § 68-2911, 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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Persons 65 years of age or older or totally disabled
Official statutory text
person - Direct income tax credit - Payment of claims.
Claims for property tax relief filed under Sections 104 through
111 of this act shall be allowed as a direct tax credit on the
taxpayer's individual income tax return filed for the calendar year
1991 and each year thereafter. In all cases where claimants have no
income tax liability or where the property tax relief authorized by
this act exceeds the claimant's income tax liability, such claim, or
any balance thereof, shall be paid out in the same manner and out of
the same fund as refunds of income taxes are paid and so much of
said fund as is necessary for such purposes is hereby appropriated.
Claims for property tax relief filed under Sections 104 through
111 of this act shall be allowed as a direct tax credit on the
taxpayer's individual income tax return filed for the calendar year
1991 and each year thereafter. In all cases where claimants have no
income tax liability or where the property tax relief authorized by
this act exceeds the claimant's income tax liability, such claim, or
any balance thereof, shall be paid out in the same manner and out of
the same fund as refunds of income taxes are paid and so much of
said fund as is necessary for such purposes is hereby appropriated.
Status: in_force · Read it on the official government site
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