{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-6014","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-6014","heading":"Tax exemptions and deductions - Sale or transfer of","body":"advance tuition contracts.\n\nA. The property of the Trust and its income and operation shall\n\nbe exempt from all taxation by this state or any of its political\n\nsubdivisions.\n\nB. The purchaser may deduct from taxable income the amount of\n\npayment made under an advance tuition payment contract during the\n\ntax year.\n\nC. An advance tuition payment contract is not a security\n\nsubject to regulation by the state. An advance tuition contract may\n\nnot be sold or otherwise transferred by the purchaser or qualified\n\nbeneficiary without the prior approval of the Regents.","path":["OK Code","Title 70"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os70.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"97db5d250288a8890d6e6685e42d2759e8d0fba25bd4b5106f6d895e7574e6d8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-6013","next":"us-ok/okla.-stat.-tit.-70-70-611"},"notice":"GroundRules: Original legal text. Not legal advice."}