Okla. Stat. tit. 12, § 12-577.4: Damage awards - Applicability of federal and state

income tax.

The Oklahoma Uniform Jury Instructions (OUJI) applicable in a

civil case shall include an instruction notifying the jury that no

part of an award for damages for personal injury or wrongful death

is subject to federal or state income tax. Any amount that the jury

determines to be proper compensation for personal injury or wrongful

death should not be increased or decreased by any consideration for

income taxes. In order to be admitted at trial, any exhibit

relating to damage awards shall reflect accurate tax ramifications.