Oklahoma Statutes (Last Updated: September 18, 2014)

§ 68-2901. Homestead exemption - Situs of taxpayer.

Latest version.

The claiming of a homestead exemption as provided by the Ad Valorem Tax Code shall thereby fix the situs of such taxpayer in this state for all income, estate and other taxes levied by the State of Oklahoma.

Added by Laws 1988, c. 162, § 101, eff. Jan. 1, 1992.

                    
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