Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
- Subchapter 1 - General Provisions
- Subchapter 3 - Returns and Reports
- Subchapter 5 - Audit and Assessment
- Subchapter 7 - Remittances
- Subchapter 9 - Refunds
- Subchapter 11 - Intercept of Refunds
- Subchapter 12 - Treasury Offset Program
- Subchapter 13 - Estimated Tax
- Subchapter 15 - Oklahoma Taxable Income
- Subchapter 17 - Oklahoma Taxable Income for Corporations
- Subchapter 19 - Oklahoma Taxable Income for Partnerships
- Subchapter 20 - Limited Liability Companies
- Subchapter 21 - Oklahoma Taxable Income for Subchapter "S" Corporations
- Subchapter 23 - Fiduciary Reporting
- Subchapter 25 - Bankruptcy
- Subchapter 27 - Banks and Credit Unions
- Appendix A - Computation of Tax Accrual When Tax Credits are Allowable
- Appendix B - Computation of Oklahoma Net Operating Loss Schedule A [Revoked]
- Appendix C - Computation of Oklahoma Net Operating Loss Schedule B [Revoked]
- Appendix D - Oklahoma Net Operating Loss Schedule C Worksheet [Revoked]
- Appendix E - Computation of Adjustment for Expenses Allocated to Nontaxable Income [NEW]
Current through Vol. 42, No. 19, June 16, 2025
Codified 12-30-91
Authority: 3A O.S., § 724.2(C) and (D); 68 O.S., §§ 203, 205.2(G), 1221, 2357.11(H) and (I), 2357.22, 2357.30(C), 2357.32A(F), 2357.32B(E), 2357.40(D), 2357.41(F), 2357.46(F), 2357.47(C), 2357.59(E), 2357.66(F), 2357.67(F), 2357.102(E), 2357.104(C), 2357.201(I), 2357.202(I), 2357.402, 2358(A)(6), 2358(E)(14)(c), 2358.4(C), 2358(E)(4), 2358(E)(21)(c), 2360(A), 2367(3), 2368(D), (F) and (H), 2369(A) and (B), 2385.9(C) and 3806; 74 O.S., §§ 5064.7(B), 5075(B), and 5078(B)
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