§47-1004. Money or other benefits received by driver not to
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/ok/title-47-motor-vehicles/47-1004·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. Laws 1980, c. 184, § 4, eff. Oct. 1, 1980.