{"data":{"id":"us-ok/okla.-stat.-tit.-31-31-1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 31, § 31-1","heading":"Property exempt from attachment, execution or other forced","body":"sale - Bankruptcy proceedings.\n\nA. Except as otherwise provided in this title and\n\nnotwithstanding subsection B of this section, the following property\n\nshall be reserved to every person residing in the state, exempt from\n\nattachment or execution and every other species of forced sale for\n\nthe payment of debts, except as herein provided:\n\n1. The home of such person, provided that such home is the\n\nprincipal residence of such person;\n\n2. A manufactured home, provided that such manufactured home is\n\nthe principal residence of such person;\n\n3. All household and kitchen furniture held primarily for the\n\npersonal, family, educational or household use of such person or a\n\ndependent of such person, including a personal computer and related\n\nequipment;\n\n4. Any lot or lots in a cemetery held for the purpose of\n\nsepulcher;\n\n5. Implements of husbandry necessary to farm the homestead and\n\ntools, apparatus and books used in any trade or profession of such\n\nperson or a dependent of such person, not to exceed Ten Thousand\n\nDollars ($10,000.00) in aggregate value;\n\n6. All books, portraits and pictures that are held primarily\n\nfor the personal, family or household use of such person or a\n\ndependent of such person;\n\n7. The person's interest, not to exceed Four Thousand Dollars\n\n($4,000.00) in aggregate value, in wearing apparel that is held\n\nprimarily for the personal, family or household use of such person\n\nor a dependent of such person;\n\n8. The person's interest, not to exceed Three Thousand Dollars\n\n($3,000.00) in aggregate value, in wedding and anniversary rings;\n\n9. All professionally prescribed health aids for such person or\n\na dependent of such person;\n\n10. Five milk cows and their calves under six (6) months old,\n\nthat are held primarily for the personal, family or household use of\n\nsuch person or a dependent of such person;\n\n11. One hundred chickens, that are held primarily for the\n\npersonal, family or household use of such person or a dependent of\n\nsuch person;\n\n12. Two horses and two bridles and two saddles, that are held\n\nprimarily for the personal, family or household use of such person\n\nor a dependent of such person;\n\n13. Such person's interest, not to exceed Seven Thousand Five\n\nHundred Dollars ($7,500.00) in value, in one motor vehicle;\n\n14. Guns, not to exceed Two Thousand Dollars ($2,000.00) in\n\naggregate value, that are held primarily for the personal, family or\n\nhousehold use of such person or a dependent of such person, provided\n\nthat nothing in this subsection shall be construed to allow a person\n\nto exempt guns which are used mainly as an investment or\n\nnonpersonal, family or household use;\n\n15. Ten hogs, that are held primarily for the personal, family\n\nor household use of such person or a dependent of such person;\n\n16. Twenty head of sheep, that are held primarily for the\n\npersonal, family or household use of such person or a dependent of\n\nsuch person;\n\n17. All provisions and forage on hand, or growing for home\n\nconsumption, and for the use of exempt stock for one (1) year;\n\n18. Seventy-five percent (75%) of all current wages or earnings\n\nfor personal or professional services earned during the last ninety\n;\n\n16. Twenty head of sheep, that are held primarily for the\n\npersonal, family or household use of such person or a dependent of\n\nsuch person;\n\n17. All provisions and forage on hand, or growing for home\n\nconsumption, and for the use of exempt stock for one (1) year;\n\n18. Seventy-five percent (75%) of all current wages or earnings\n\nfor personal or professional services earned during the last ninety\n\n(90) days, except as provided in Title 12 of the Oklahoma Statutes\n\nin garnishment proceedings for collection of child support;\n\n19. Such person's right to receive alimony, support, separate\n\nmaintenance or child support payments to the extent reasonably\n\nnecessary for the support of such person and any dependent of such\n\nperson;\n\n20. Subject to the Uniform Fraudulent Transfer Act, Section 112\n\net seq. of Title 24 of the Oklahoma Statutes, any interest in a\n\nretirement plan or arrangement qualified for tax exemption or\n\ndeferment purposes under present or future Acts of Congress\n\nincluding any distributions from said plan or arrangement; provided,\n\nany transfer or rollover contribution between retirement plans or\n\narrangements which avoids current federal income taxation shall not\n\nbe deemed a transfer which is fraudulent as to a creditor under the\n\nUniform Fraudulent Transfer Act. \"Retirement plan or arrangement\n\nqualified for tax exemption purposes\" shall include without\n\nlimitation, trusts, custodial accounts, insurance, annuity contracts\n\nand other properties and rights constituting a part thereof. By way\n\nof example and not by limitation, retirement plans or arrangements\n\nqualified for tax exemption or deferment purposes permitted under\n\npresent Acts of Congress include defined contribution plans and\n\ndefined benefit plans as defined under the Internal Revenue Code\n\n(\"IRC\"), individual retirement accounts, individual retirement\n\nannuities, simplified employee pension plans, Keogh plans, IRC\n\nSection 403(a) annuity plans, IRC Section 403(b) annuities, Roth\n\nindividual retirement accounts created pursuant to IRC Section 408A,\n\neducational individual retirement accounts created pursuant to IRC\n\nSection 530 and eligible state deferred compensation plans governed\n\nunder IRC Section 457. This provision shall be in addition to and\n\nnot a limitation of any other provision of the Oklahoma Statutes\n\nwhich grants an exemption from attachment or execution and every\n\nother species of forced sale for the payment of debts. This\n\nprovision shall be effective for retirement plans and arrangements\n\nin existence on, or created after April 16, 1987;\n\n21. Such person's interest in a claim for personal bodily\n\ninjury, death or workers' compensation claim, for a net amount not\n\nin excess of Fifty Thousand Dollars ($50,000.00), but not including\n\nany claim for exemplary or punitive damages;\n\n22. Funds in an individual development account established\n\npursuant to the provisions of Section 251 et seq. of Title 56 of the\n\nOklahoma Statutes;\n\n23. Any amount received pursuant to the federal earned income\n\ntax credit; and\n\n24. Any interest in an Oklahoma College Savings Plan account\n\nestablished pursuant to the provisions of Section 3970.1 et seq. of\n\nTitle 70 of the Oklahoma Statutes.\n\nB. No natural person residing in this state may exempt from the\n\nproperty of the estate in any bankruptcy proceeding the property\n\nspecified in subsection (d) of Section 522 of the Bankruptcy Reform\n\nAct of 1978, Public Law 95-598, 11 U.S.C.A. 101 et seq., except as\n\nmay otherwise be expressly permitted under this title or other\n\nstatutes of this state.","path":["OK Code","Title 31"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os31.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"cb55c740af977792cc289e9cd330fc4fd34041498b329e009125840bf497356e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-30-30-9","next":"us-ok/okla.-stat.-tit.-31-31-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}