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 710:50-3-46 - Electronic filing requirement for tax return preparers
Universal Citation: OK Admin Code 710:50-3-46
Current through Vol. 42, No. 1, September 16, 2024
All individual income tax returns, prepared by a specified tax return preparer and filed after December 31, 2010, shall be filed electronically. The term "specified tax return preparer" has the same meaning as provided in Section 6011 of the Internal Revenue Code of 1986, as amended. The preparation of a substantial part of a return or a claim for refund is deemed to be the preparation of the entire return or claim for refund.
[68 O.S. § 2385 ]
Added at 21 Ok Reg 2571, eff 6-25-04; Amended at 27 Ok Reg 2281, eff 7-11-10
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