Oklahoma § 36-2617 - Tax exemption
Full text of Oklahoma Oklahoma Statutes § 36-2617 — Tax exemption, with citation guidance and answers to common questions.
§ 36-2617. Tax exemption
Every corporation doing business pursuant to this article is
hereby declared to be a not-for-profit institution and to be exempt
from state, county, district, municipal and school tax, including
the taxes prescribed by this Code, and excepting only the fees
prescribed by Article 3 of the Insurance Code (Insurance Department
and Insurance Commissioner), the premium tax levied pursuant to
Article 6 of the Insurance Code (Authorization of Insurers and
General Requirements), and taxes on real and tangible personal
property situate within this state.
Added by Laws 1957, p. 331, § 2617, operative July 1, 1957. Amended
by Laws 1988, c. 83, § 10, emerg. eff. March 25, 1988; Laws 1988, c.
227, § 12, emerg. eff. June 20, 1988; Laws 2006, c. 264, § 56, eff.
July 1, 2006.
Frequently Asked Questions About Oklahoma § 36-2617
What does Oklahoma Statutes § 36-2617 cover?
Section 36-2617 ("Tax exemption") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 36-2617?
A common citation format is "Oklahoma Statutes § 36-2617" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 36-2617 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.