Oklahoma Administrative Code (Last Updated: March 11, 2021)

SECTION 710:40-1-11. Investment in partnerships, limited partnerships and joint ventures

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Investment in partnerships, limited partnerships and joint ventures shall be included in the value of intangible assets on the Franchise Tax Return. For purposes of 710:40-1-2, the business situs for assets as described in this Section shall be the location at which control of the asset is exercised.

                    
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