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  1. LII
  2. State Regulations
  3. Oklahoma Administrative Code
  4. Title 710 - Oklahoma Tax Commission
  5. Okla. Admin. Code tit. 710, ch. 40 - Franchise Tax

Okla. Admin. Code tit. 710, ch. 40 - Franchise Tax

  • State Regulations
  • Compare
  1. § 710:40-1-1 - Purpose
  2. § 710:40-1-2 - Definitions
  3. § 710:40-1-2.1 - Examples of current liabilities for franchise tax purposes
  4. § 710:40-1-3 - Scope of rules
  5. § 710:40-1-4 - Appreciation of assets
  6. § 710:40-1-5 - Balance sheet
  7. § 710:40-1-6 - Accounting and reporting; suspension and reinstatement
  8. § 710:40-1-7 - Bank holding company
  9. § 710:40-1-8 - Business done
  10. § 710:40-1-9 - Intangible drilling costs and intangible development costs
  11. § 710:40-1-10 - Inter-company balances
  12. § 710:40-1-11 - Investment in partnerships, limited partnerships and joint ventures
  13. § 710:40-1-12 - Investment in subsidiary
  14. § 710:40-1-13 - Licenses
  15. § 710:40-1-14 - Royalty income
  16. § 710:40-1-15 - Subchapter S Corporations
  17. § 710:40-1-16 - Working interest
  18. § 710:40-1-17 - Reporting form to be used by taxpayers exempt from the tax as a result of a tax of $250.00 or less being due

Notes

Okla. Admin. Code tit. 710, ch. 40
Codified 12-30-91
Authority: 68 O.S., §§ 203, 1207, and 1213

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


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