Okla. Admin. Code § 710:50-3-41

Current through Vol. 42, No. 6, December 2, 2024
Section 710:50-3-41 - Deceased taxpayer

If a taxpayer died during the tax year (or following year before filing a return for the tax year), the executor, administrator or surviving spouse must file an Oklahoma Income Tax Return for the decdent. Enter the date of death following the first name of decedent.

Okla. Admin. Code § 710:50-3-41