Oklahoma Code § 70-28-103

Title 70. Schools: Liability immunity — Intervention in constitutionality
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actions — Severability.
A.  No liability shall arise on the part of the Oklahoma Tax
Commission, State Department of Education, State Board of Education,
the state, a public school district, a public charter school, a
public virtual charter school, or a magnet school based on the award
of or use of a tax credit pursuant to the Oklahoma Parental Choice
Tax Credit Act.
B.  If any part of the Oklahoma Parental Choice Tax Credit Act
is challenged in a state court as violating either the Oklahoma
Constitution or United States Constitution, taxpayers shall be
permitted to intervene for the purposes of defending the Oklahoma
Parental Choice Tax Credit Program’s constitutionality.  However,
for the purposes of judicial administration, a court may require
that all taxpayers file a joint brief so long as they are not
required to join any brief filed on behalf of any named state
defendant.
C.  The provisions of the Oklahoma Parental Choice Tax Credit
Act shall not be severable, and if any provision of the Oklahoma
Parental Choice Tax Credit Act or the application thereof to any
person or circumstances is held invalid, such invalidity shall
invalidate the other provisions or applications of this act.

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