Okla. Stat. tit. 70, § 70-28-103: Liability immunity — Intervention in constitutionality

actions — Severability.

A. No liability shall arise on the part of the Oklahoma Tax

Commission, State Department of Education, State Board of Education,

the state, a public school district, a public charter school, a

public virtual charter school, or a magnet school based on the award

of or use of a tax credit pursuant to the Oklahoma Parental Choice

Tax Credit Act.

B. If any part of the Oklahoma Parental Choice Tax Credit Act

is challenged in a state court as violating either the Oklahoma

Constitution or United States Constitution, taxpayers shall be

permitted to intervene for the purposes of defending the Oklahoma

Parental Choice Tax Credit Program’s constitutionality. However,

for the purposes of judicial administration, a court may require

that all taxpayers file a joint brief so long as they are not

required to join any brief filed on behalf of any named state

defendant.

C. The provisions of the Oklahoma Parental Choice Tax Credit

Act shall not be severable, and if any provision of the Oklahoma

Parental Choice Tax Credit Act or the application thereof to any

person or circumstances is held invalid, such invalidity shall

invalidate the other provisions or applications of this act.