Oklahoma Code § 68-2905

Title 68. Revenue And Taxation: Persons 65 years of age or older or totally disabled
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person - Application and administration of Sections 2904 to 2911.
The provisions of Sections 2904 through 2911 of this title shall
apply only to persons sixty-five (65) years of age or older or to
any totally disabled person, who is head of a household, was a
resident of and domiciled in this state during the entire preceding
calendar year, and whose gross household income does not exceed the
amount of Twelve Thousand Dollars ($12,000.00) for any calendar
year.  The provisions of these sections shall be administered by the
Oklahoma Tax Commission, which shall devise and furnish appropriate
forms for claims, reports of household income, proof of property
taxes paid, and such other forms as may be deemed necessary to
support claims made pursuant to said sections.

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