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Okla. Stat. tit. 68, § 2901

Homestead exemption - Situs of taxpayer

Added by Laws 1988, c. 162, § 101, eff

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.

Official source: Oklahoma Legislature. Reproduced from public-domain Oklahoma statutes; confirm against the official source for the current text. Not legal advice.