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.
Oklahoma Legal Code