The Oklahoma Tax Commission shall prepare forms for: 1. The designation of an account with a financial institution to serve as a home buyer savings account;2. The designation of a qualified beneficiary of a home buyer savings account; and3. An account holder to annually submit to the Oklahoma Tax Commission detailed information regarding the home buyer savings account, including but not limited to a list of transactions for the account during the tax year, and identifying any supporting documentation that is required to be maintained by the account holder.Added by Laws 2019, c. 186, § 8, eff. Jan. 1, 2020.
Oklahoma Legal Code