Okla. Stat. tit. 68, § 68-2908: Persons 65 years of age or older or totally disabled

person - Time for filing claims - Income tax credit.

All claims for relief in respect to property taxes authorized by

Sections 104 through 111 of this act shall be received by and in the

possession of the Oklahoma Tax Commission on or before June 30,

1992, for property taxes paid for the year 1991, and on or before

June 30 each year thereafter for property taxes paid for the

preceding calendar year. Claimants shall be allowed a direct credit

against income taxes owed by such claimant to the State of Oklahoma

for the amount of his claim, in which case such claim shall be filed

with claimant's income tax return.