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§ 2904. Definitions

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 29. Exemptions, Collection and Payment
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.
4. “Head of household” means a person who as owner or joint owner maintains a home and furnishes his own support for said home, furnishings and other material necessities.
5. “Household” means any house, dwelling or other type of living quarters, and the real property thereof, occupied by the owner or joint owners as a residence, subject to ad valorem taxation.
6. “Property taxes” means the ad valorem taxes on the household actually paid by the head of the household for the preceding calendar year.

Credits

Laws 1988, c. 162, § 104, eff. Jan. 1, 1992.

Footnotes

Title 68, §§ 2904 to 2911.
Title 68, § 2906.
42 U.S.C.A. § 301 et seq.
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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