 |
Oklahoma Administrative Code (Last Updated: March 11, 2021) |
 |
TITLE 710. Oklahoma Tax Commission |
|
|
Chapter 40. Franchise Tax |
| SECTION 710:40-1-1. Purpose |
| SECTION 710:40-1-2. Definitions |
| SECTION 710:40-1-2.1. Examples of current liabilities for franchise tax purposes |
| SECTION 710:40-1-3. Scope of rules |
| SECTION 710:40-1-4. Appreciation of assets |
| SECTION 710:40-1-5. Balance sheet |
| SECTION 710:40-1-6. Accounting and reporting; suspension and reinstatement |
| SECTION 710:40-1-7. Bank holding company |
| SECTION 710:40-1-8. Business done |
| SECTION 710:40-1-9. Intangible drilling costs and intangible development costs |
| SECTION 710:40-1-10. Inter-company balances |
| SECTION 710:40-1-11. Investment in partnerships, limited partnerships and joint ventures |
| SECTION 710:40-1-12. Investment in subsidiary |
| SECTION 710:40-1-13. Licenses |
| SECTION 710:40-1-14. Royalty income |
| SECTION 710:40-1-15. Subchapter S Corporations |
| SECTION 710:40-1-16. Working interest |
| 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 |
Note
[Authority: 68 O.S., §§ 203, 283, 1207, and 1213]
[Source: Codified 12-30-91]