§ 2904. Definitions
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 2904
§ 2904. Definitions
The following words when used in Sections 104 through 111 of this act1 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
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 Act3 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.
Credits
Laws 1988, c. 162, § 104, eff. Jan. 1, 1992.
68 Okl. St. Ann. § 2904, OK ST T. 68 § 2904
Current with emergency effective legislation through Chapter 106 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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