Homestead exemption - Situs of taxpayer.

Checkout our iOS App for a better way to browser and research.

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.


Download our app to see the most-to-date content.