Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 15 - Oklahoma Taxable Income
Part 5 - OTHER ADJUSTMENTS TO INCOME
Section 710:50-15-47 - Oklahoma military pay deduction

Universal Citation: OK Admin Code 710:50-15-47

Current through Vol. 42, No. 1, September 16, 2024

(a) For tax years beginning before January 1, 2010, individual taxpayers can subtract from Oklahoma adjusted gross income the first One Thousand Five Hundred Dollars ($1,500.00) of salary or compensation earned as a member of any component of the Armed Forces of the United States.

(b) For salary or compensation earned on or after January 1, 2010 and before July 1, 2010 individual taxpayers can subtract from Oklahoma adjusted gross income the first One Thousand Five Hundred Dollars ($1,500.00) of salary or compensation earned as a member of any component of the Armed Forces of the United States.

(c) For salary or compensation earned on or after July 1, 2010 individual taxpayers can subtract from Oklahoma adjusted gross income all salary or compensation earned as a member of any component of the Armed Forces of the United States.

(d) Salary or compensation under this Section does not include retirement benefits.

Added at 27 Ok Reg 2881, eff 7-11-10

Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.