Okla. Stat. tit. 68, § 68-2385.7: Declaration of estimated tax

A. Except as provided in subsection B of this section, every

taxpayer, as defined by Section 2353 of this title, shall make

estimated tax payments for the taxable year if:

1. In the case of a single individual taxpayer, the tax

liability of the taxpayer can reasonably be expected to be Five

Hundred Dollars ($500.00) or more in excess of taxes to be withheld

from wages;

2. In the case of married individuals, the combined tax

liability of the married individuals can reasonably be expected to

be Five Hundred Dollars ($500.00) or more in excess of taxes to be

withheld from wages; or

3. In the case of a corporation or trust, the tax of the

corporation or trust for the taxable year can reasonably be expected

to be Five Hundred Dollars ($500.00) or more.

B. Subsection A of this section shall not apply to:

1. Estates; and

2. Any individual whose gross income from farming for the

taxable year is at least sixty-six and two-thirds percent (66 2/3%)

of the total estimated gross income from all sources for the taxable

year. However, if an individual whose gross income from farming

qualifies pursuant to the provisions of this paragraph for the

previous taxable year, the individual shall not be required to

qualify for the current taxable year. In no event shall the

qualification for the previous taxable year be carried forward for

more than one (1) year.