Oklahoma Code § 68-2904

Title 68. Revenue And Taxation: Definitions
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The following words when used in Sections 104 through 111 of
this act shall have the following meanings, unless otherwise
qualified by the context:
1.  "Claimant" means a person who has filed a claim pursuant to
Section 106 of this act.
2.  "Disabled person" means a person unable to engage in any
substantial gainful activity by reason of a medically determined
physical or mental impairment which can be expected to last for a
continuous period of twelve (12) months or more.  Proof of
disability may be established by certification by an agency of state
government, an insurance company, or as may be required by the
Oklahoma Tax Commission.  Eligibility to receive disability benefits
under the Federal Social Security Act shall constitute proof of
disability, for purposes of said sections.
3.  "Gross household income" means the gross amount of income of
every type, regardless of the source, received by all persons
occupying the same household, whether such income was taxable or
nontaxable for federal or state income tax purposes, including
pensions, annuities, federal social security, unemployment payments,
veterans' disability compensation, public assistance payments,
alimony, support money, workers' compensation, loss-of-time
insurance payments, capital gains and any other type of income
received; and excluding gifts.
4.  "Head of household" means a person who as owner or joint
owner maintains a home and furnishes his own support for said home,
furnishings and other material necessities.

5.  "Household" means any house, dwelling or other type of
living quarters, and the real property thereof, occupied by the
owner or joint owners as a residence, subject to ad valorem
taxation.
6.  "Property taxes" means the ad valorem taxes on the household
actually paid by the head of the household for the preceding
calendar year.

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