2019 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2905. Persons 65 years of age or older or totally disabled person - Application and administration of Sections 2904 to 2911.
The provisions of Sections 2904 through 2911 of this title shall apply only to persons sixty-five (65) years of age or older or to any totally disabled person, who is head of a household, was a resident of and domiciled in this state during the entire preceding calendar year, and whose gross household income does not exceed the amount of Twelve Thousand Dollars ($12,000.00) for any calendar year. The provisions of these sections shall be administered by the Oklahoma Tax Commission, which shall devise and furnish appropriate forms for claims, reports of household income, proof of property taxes paid, and such other forms as may be deemed necessary to support claims made pursuant to said sections.
Added by Laws 1988, c. 162, § 105, eff. Jan. 1, 1992. Amended by Laws 1996, c. 323, § 3, eff. Jan. 1, 1997.
