Okla. Stat. tit. 68, § 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.