{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2358.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2358.1","heading":"Prisoners of war - Missing in action - Exceptions -","body":"Refunds.\n\nThe income of a member of the Armed Forces of the United States\n\nor a civilian who has been or is detained as a prisoner of war or\n\nlisted as missing in action in a conflict with the enemy in the\n\nSoutheast Asia and Vietnam war or conflict, and in any future war or\n\nconflict with an enemy of the United States, and the income of the\n\nspouse or dependent of such person shall be exempt from Oklahoma\n\nincome tax for and during the time in which such person was or is\n\ndetained as a prisoner of war or as confirmed missing in action, and\n\nfor the remainder of such taxpayer's income tax year following the\n\nrelease of such prisoner of war or, if a person missing in action,\n\nuntil he is declared deceased by the Armed Forces.\n\nIn any case where an income tax has been paid upon the income,\n\nirrespective of the source of such income, of any such person who\n\nwas or is a prisoner of war or missing in action, or upon the income\n\nof such person's spouse or dependent for any year during the time in\n\nwhich such person was or is a prisoner of war or missing in action,\n\nthe tax monies shall be refunded to the person or persons having\n\npaid such tax. Such refund shall be made by the Oklahoma Tax\n\nCommission out of the Oklahoma Income Tax Adjustment Fund, and so\n\nmuch of such fund as is necessary for such purpose is hereby\n\nappropriated. The provisions of this act shall be liberally\n\nconstrued to accomplish its purpose and the statute of limitations\n\nin respect to refunds of income taxes shall not apply to taxpayers\n\ncovered by this act.","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":"4368ae6fc5a04cee140c6d1bad998b5320457b70cccfd3de54e893b3a4c51fd8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2358","next":"us-ok/okla.-stat.-tit.-68-68-2358.100"},"notice":"GroundRules: Original legal text. Not legal advice."}