Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 50. Income |
Subchapter 3. Returns and Reports |
Part 5. FILING STATUS; ELECTIONS; ACCOUNTING PERIODS AND METHODS |
SECTION 710:50-3-37. Military residency
Latest version.
- If a taxpayer was a resident of Oklahoma at the time of entrance into military service, assignment to duty outside Oklahoma does not, of itself, change the state of residence. An Oklahoma Income Tax Return should be filed as a resident of Oklahoma until such time as a permanent residence in another state is established.