Oklahoma § 68-2358.1 - Prisoners of war - Missing in action - Exceptions Refunds

§ 68-2358.1. Prisoners of war - Missing in action - Exceptions Refunds

The income of a member of the Armed Forces of the United States

or a civilian who has been or is detained as a prisoner of war or

listed as missing in action in a conflict with the enemy in the

Southeast Asia and Vietnam war or conflict, and in any future war or

conflict with an enemy of the United States, and the income of the

spouse or dependent of such person shall be exempt from Oklahoma

income tax for and during the time in which such person was or is

detained as a prisoner of war or as confirmed missing in action, and

for the remainder of such taxpayer's income tax year following the

release of such prisoner of war or, if a person missing in action,

until he is declared deceased by the Armed Forces.

In any case where an income tax has been paid upon the income,

irrespective of the source of such income, of any such person who

Oklahoma Statutes - Title 68. Revenue and Taxation

was or is a prisoner of war or missing in action, or upon the income

of such person's spouse or dependent for any year during the time in

which such person was or is a prisoner of war or missing in action,

the tax monies shall be refunded to the person or persons having

paid such tax. Such refund shall be made by the Oklahoma Tax

Commission out of the Oklahoma Income Tax Adjustment Fund, and so

much of such fund as is necessary for such purpose is hereby

appropriated. The provisions of this act shall be liberally

construed to accomplish its purpose and the statute of limitations

in respect to refunds of income taxes shall not apply to taxpayers

covered by this act.

Laws 1973, c. 128, § 1, emerg. eff. May 9, 1973.

§68-2358.1A. Death of member of armed forces in combat zone Exemptions - refunds.

A. Any payment made by the United States Department of Defense

as a result of the death of a member of the Armed Forces of the

United States who has been killed in action in a United States

Department of Defense designated combat zone shall be exempt from

Oklahoma income tax during the taxable year in which the individual

is declared deceased by the Armed Forces. Any income earned by the

spouse of a member of the Armed Forces of the United States who has

been killed in action in a United States Department of Defense

designated combat zone shall be exempt from Oklahoma income tax

during the taxable year in which the individual is declared deceased

by the Armed Forces.

B. In any case where income tax has been paid upon any income

exempt pursuant to subsection A of this section, the tax monies

shall be refunded to the person or personal representative of the

person. The refund shall be made by the Oklahoma Tax Commission out

of the Oklahoma Income Tax Adjustment Fund, and so much of such fund

as is necessary for such purpose is hereby appropriated. The

provisions of this section shall be liberally construed to

accomplish its purpose and the statute of limitations with respect

to refunds of income taxes shall not apply to taxpayers covered by

this section.

Added by Laws 2009, c. 217, § 1, eff. Jan. 1, 2010.