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OPINION — AG — EMPLOYEES OF THE OKLAHOMA EMPLOYMENT SECURITY COMMISSION AND THE DEPARTMENT OF PUBLIC SAFETY ARE CONSIDERED "PUBLIC EMPLOYEES" UNDER THE INTENT OF 74 O.S. 1971 901 [
74-901 ], ET SEQ. THEREFORE, ANY RETIREMENT BENEFITS RECEIVED ARE CONSIDERED EXEMPT FROM TAXATION BY THE STATE OF OKLAHOMA PURSUANT TO 74 O.S. 1971 923 [74-923 ]. IF SUCH PAYMENT WAS MADE THROUGH MISTAKE OF LAW, THE EMPLOYEE MAY FILE WITH THE TAX COMMISSION A VERIFIED CLAIM FOR REFUND OF SUCH TAX SO ERRONEOUSLY PAID WITHIN ONE YEAR FROM THE DATE OF THE PAYMENT. (LARRY DERRYBERRY)
Document Info
Filed Date: 12/28/1978
Precedential Status: Precedential
Modified Date: 7/6/2016