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Code · Oklahoma · Title 12 — Civil Procedure

§12-577.4. Damage awards - Applicability of federal and state

100 words·~1 min read·/ok/title-12-civil-procedure/12-577-4·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

income tax.
The Oklahoma Uniform Jury Instructions
(OUJI)applicable in a civil case shall include an instruction notifying the jury that no part of an award for damages for personal injury or wrongful death is subject to federal or state income tax. Any amount that the jury determines to be proper compensation for personal injury or wrongful death should not be increased or decreased by any consideration for income taxes. In order to be admitted at trial, any exhibit relating to damage awards shall reflect accurate tax ramifications. Added by Laws 2011, c. 16, § 1, eff. Nov. 1, 2011.
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