Okla. Stat. tit. 68, § 68-2358.1A: Death of member of armed forces in combat zone -

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.