Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 3 - Returns and Reports
Part 5 - FILING STATUS; ELECTIONS; ACCOUNTING PERIODS AND METHODS
Section 710:50-3-36 - Residency
Universal Citation: OK Admin Code 710:50-3-36
Current through Vol. 42, No. 1, September 16, 2024
(a) An Oklahoma resident is a person domiciled in this state. "Domicile" is the place established as a person's true, fixed, and permanent home. A domicile, once established, remains until a new one is established.
(b) One is presumed to retain his Oklahoma residency if he has:
(1) An Oklahoma Homestead
Exemption;
(2) His family remains
in Oklahoma;
(3) He retains an
Oklahoma drivers license;
(4) He
intends to return to Oklahoma; or
(5) He has not abandoned his Oklahoma
residence.
Amended at 14 Ok Reg 2699, eff 6-26-97
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.
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