Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 3 - Returns and Reports
Part 5 - FILING STATUS; ELECTIONS; ACCOUNTING PERIODS AND METHODS
Section 710:50-3-44 - Accounting periods and methods
Universal Citation: OK Admin Code 710:50-3-44
Current through Vol. 42, No. 1, September 16, 2024
The taxpayer must use the same accounting periods and methods as used for Federal Income Tax purposes. There must be an Oklahoma Income Tax Return filed for every Federal Return filed, using the same period as used on the Federal Return. The taxpayer may not combine two or more Federal short periods into one Oklahoma Return.
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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