{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1370.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1370.3","heading":"County sales tax - Aircraft maintenance or","body":"manufacturing facilities - Tax relief - Claims - Computation -\n\nDeadline for submission.\n\nA. Any person who is a resident of and domiciled in a county\n\nwhich levies a sales tax pursuant to Section 1370.2 of this title or\n\nSection 2 of this act during the time such tax was in effect and\n\nwhose gross household income does not exceed Twelve Thousand Dollars\n\n($12,000.00) per year for each year in which the tax is in effect\n\nshall be eligible to file a claim for sales tax relief pursuant to\n\nthe provisions of this section.\n\nB. 1. Except as otherwise provided in paragraph 2 of this\n\nsubsection, any inmate in the custody of the Department of\n\nCorrections during any part of a calendar year shall not be eligible\n\nto file a claim for sales tax relief pursuant to subsection A of\n\nthis section for such calendar year. The provisions of this\n\nsubsection shall not prohibit all other members of the household of\n\nan inmate from filing a claim based upon the personal exemptions to\n\nwhich the household members would be entitled pursuant to the\n\nprovisions of the Oklahoma Income Tax Act, Section 2351 et seq. of\n\nthis title.\n\n2. Any inmate in the custody of the Department of Corrections\n\nwho is assigned to pre-parole conditional supervision, house arrest\n\nor is housed at a community treatment center or halfway house which\n\nis under contract with the Department shall be eligible to file a\n\nclaim for sales tax relief pursuant to subsection A of this section.\n\nC. The amount of the claim filed pursuant to this section shall\n\nbe Forty Dollars ($40.00) multiplied by the number of personal\n\nexemptions to which the taxpayer would be entitled pursuant to the\n\nprovisions of the Oklahoma Income Tax Act, except for the exemptions\n\nsuch taxpayer would be entitled to pursuant to Section 2358 of this\n\ntitle if such taxpayer or spouse is blind or sixty-five (65) years\n\nof age or older at the close of the tax year.\n\nD. All claims for relief authorized by this section shall be\n\nreceived by and in the possession of the board of county\n\ncommissioners after December 31, 1993, and before July 1, 1994. The\n\nfailure of a claimant to file a claim for relief as authorized by\n\nthis subsection shall be deemed a forfeiture of the claimant's right\n\nto receive such relief.\n\nE. All claims authorized by this section shall be made under\n\noath and filed on forms prescribed and provided by the board of\n\ncounty commissioners. Such forms shall contain appropriate\n\ncertifications, under a penalty of perjury, sufficient to verify the\n\nclaim. The board of county commissioners or its designee may\n\nrequest additional information to determine the claimant's\n\neligibility to receive the sales tax relief authorized by this\n\nsection. Willful failure to provide such information shall be\n\ndeemed by the board or its designee to be grounds for denial of the\n\nclaim or modification of the amount of the claim.\n\nF. As used in this section: \"Gross household income\" means the\n\ngross amount of income of every type, regardless of the source,\n\nreceived by all persons occupying the same household, whether such\n\nincome was taxable or nontaxable for federal or state income tax\n\npurposes, including pensions, annuities, federal social security,\n\nunemployment payments, veteran disability compensation, public\n\nassistance payments, alimony, support money, worker's compensation,\n\nloss of time insurance payments, capital gains and any other type of\n\nincome received; and excluding gifts.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"b2d147e23f30ffb60670b8135e27e2b0311fa3fbb9f0fc42763ad5d70be0ca5e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1370.2a","next":"us-ok/okla.-stat.-tit.-68-68-1370.4"},"notice":"GroundRules: Original legal text. Not legal advice."}