Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 17 - Oklahoma Taxable Income for Corporations
Part 3 - CONSOLIDATED RETURNS
Section 710:50-17-32 - When a consolidated return is not required
Universal Citation: OK Admin Code 710:50-17-32
Current through Vol. 42, No. 1, September 16, 2024
A Consolidated Oklahoma Income Tax Return is not required if two or more corporations file Federal Consolidated Returns, and one or more of such corporations derive a portion of their income from sources without Oklahoma; except, if such group files an appropriate election to file a Consolidated Oklahoma Income Tax Return, such a grouping will be allowed.
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