Oklahoma Statutes
§ 47-1004 — Money or other benefits received by driver not to
Oklahoma·Title 47 Motor Vehicles
constitute income for tax purposes. Money and other benefits, other than salary, received by a driver in a ridesharing arrangement using a motor vehicle with a seating capacity for not more than fifteen (15) persons, including the driver, shall not constitute income for the purpose of Sections 2351 et seq. of Title 68, imposing taxes on income.
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Legislative History
Laws 1980, c. 184, § 4, eff. Oct. 1, 1980.
Nearby Sections
15
§ 47-1-101
Definition of words and phrases.§ 47-1-101.1
Ancient vehicle.§ 47-1-102
Arterial street.§ 47-1-103.1
Automobile.§ 47-1-103.2
Autocycle.§ 47-1-105
Bus.§ 47-1-105.1
Church bus.§ 47-1-106
Business district.§ 47-1-107
Cancellation of driver license.§ 47-1-107.1
Class A commercial motor vehicle.§ 47-1-107.2
Class B commercial motor vehicle.§ 47-1-107.3
Class C commercial motor vehicle.§ 47-1-107.4
Class D motor vehicle.