{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2358.1a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2358.1A","heading":"Death of member of armed forces in combat zone -","body":"Exemptions - refunds.\n\nA. Any payment made by the United States Department of Defense\n\nas a result of the death of a member of the Armed Forces of the\n\nUnited States who has been killed in action in a United States\n\nDepartment of Defense designated combat zone shall be exempt from\n\nOklahoma income tax during the taxable year in which the individual\n\nis declared deceased by the Armed Forces. Any income earned by the\n\nspouse of a member of the Armed Forces of the United States who has\n\nbeen killed in action in a United States Department of Defense\n\ndesignated combat zone shall be exempt from Oklahoma income tax\n\nduring the taxable year in which the individual is declared deceased\n\nby the Armed Forces.\n\nB. In any case where income tax has been paid upon any income\n\nexempt pursuant to subsection A of this section, the tax monies\n\nshall be refunded to the person or personal representative of the\n\nperson. The refund shall be made by the Oklahoma Tax Commission out\n\nof the Oklahoma Income Tax Adjustment Fund, and so much of such fund\n\nas is necessary for such purpose is hereby appropriated. The\n\nprovisions of this section shall be liberally construed to\n\naccomplish its purpose and the statute of limitations with respect\n\nto refunds of income taxes shall not apply to taxpayers covered by\n\nthis section.","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":"0741cc4bd0faa3907907625ddf561e64a11fa311fde633bc02558b9a82ace09e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2358.110","next":"us-ok/okla.-stat.-tit.-68-68-2358.4"},"notice":"GroundRules: Original legal text. Not legal advice."}