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

SECTION 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

Latest version.

For all franchise tax returns due on or after January 1, 2008, if a taxpayer computes the franchise tax due and determines that it amounts to $250.00 or less, the taxpayer is exempt from the tax and a "no tax due" report as prescribed by the Tax Commission is required to be filed. A schedule of corporate officers must still be filed and, for foreign corporations, the $100.00 registered agents fee is still due. [See: 68 O.S. § 1205]

[Source: Added at 23 Ok Reg 2816, eff 6-25-06; Amended at 25 Ok Reg 2038, eff 7-1-08]

                    
                        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');