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

SECTION 710:40-1-12. Investment in subsidiary

Latest version.

Investment in a subsidiary shall be reported as an intangible asset on the Franchise Tax Return. An investment in a subsidiary within the meaning of this Section shall not be treated as an inter-company advance and shall not be eliminated from the calculation of capital employed.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');