Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 40 - Franchise Tax
- Section 710:40-1-1 - Purpose
- Section 710:40-1-2 - Definitions
- Section 710:40-1-2.1 - Examples of current liabilities for franchise tax purposes
- Section 710:40-1-3 - Scope of rules
- Section 710:40-1-4 - Appreciation of assets
- Section 710:40-1-5 - Balance sheet
- Section 710:40-1-6 - Accounting and reporting; suspension and reinstatement
- Section 710:40-1-7 - Bank holding company
- Section 710:40-1-8 - Business done
- Section 710:40-1-9 - Intangible drilling costs and intangible development costs
- Section 710:40-1-10 - Inter-company balances
- Section 710:40-1-11 - Investment in partnerships, limited partnerships and joint ventures
- Section 710:40-1-12 - Investment in subsidiary
- Section 710:40-1-13 - Licenses
- Section 710:40-1-14 - Royalty income
- Section 710:40-1-15 - Subchapter S Corporations
- Section 710:40-1-16 - Working interest
- Section 710:40-1-17 - Reporting form to be used by taxpayers exempt from the tax as a result of a tax of $250.00 or less being due
Current through Vol. 42, No. 19, June 16, 2025
Codified 12-30-91
Authority: 68 O.S., §§ 203, 1207, and 1213
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