Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 19 - Oklahoma Taxable Income for Partnerships
Section 710:50-19-4 - Partnerships that make an election under the Pass-Through Entity Tax Equity Act of 2019
Universal Citation: OK Admin Code 710:50-19-4
Current through Vol. 42, No. 1, September 16, 2024
Pursuant to the Pass-Through Entity Tax Equity Act of 2019 (68 O.S. $ 2355.lP-1 et seq.), a partnership may elect to pay income tax at the entity level, effective for tax year 2019 and subsequent tax years. The Oklahoma income, gains, losses or deductions of a partnership that is an electing pass-through entity shall not be used to calculate the Oklahoma taxable income of the partners, members or shareholders. [See: 710:50:3-49]
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