Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 40 - Franchise Tax
Section 710:40-1-11 - Investment in partnerships, limited partnerships and joint ventures
Universal Citation: OK Admin Code 710:40-1-11
Current through Vol. 41, No. 13, March 15, 2024
Investment in partnerships, limited partnerships and joint ventures shall be included in the value of intangible assets on the Franchise Tax Return. For purposes of 710:40-1-2, the business situs for assets as described in this Section shall be the location at which control of the asset is exercised.
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