Subchapter 1. General Provisions

SECTION 710:50-1-1. Purpose

SECTION 710:50-1-2. Definitions

SECTION 710:50-1-3. Taxpayer assistance [revoked]

SECTION 710:50-1-4. Confidentiality

SECTION 710:50-1-5. Public records

SECTION 710:50-1-6. Requests for copies of income tax returns and associated documents

SECTION 710:50-1-7. Copying fees

Subchapter 3. Returns and Reports

Part 1. GENERAL INFORMATION

Part 3. LIABILITY; PENALTIES

Part 5. FILING STATUS; ELECTIONS; ACCOUNTING PERIODS AND METHODS

Part 7. OTHER REQUIRED REPORTING

Part 9. "INNOCENT SPOUSE" RELIEF PROCEDURE

Subchapter 5. Audit and Assessment

Part 1. AUDITS

Part 3. ASSESSMENTS

Subchapter 7. Remittances

SECTION 710:50-7-1. Payment of tax

SECTION 710:50-7-2. Application of payments [revoked]

Subchapter 9. Refunds

SECTION 710:50-9-1. Refunds

SECTION 710:50-9-2. When a refund is barred by statute of limitations

SECTION 710:50-9-3. Interest on refunds

SECTION 710:50-9-4. Refunds returned by postal service [revoked]

SECTION 710:50-9-5. Distribution of refunds [revoked]

SECTION 710:50-9-6. Refunds less than $1.00

SECTION 710:50-9-7. Refund vouchers void after 90 days

SECTION 710:50-9-8. Reissued vouchers for deceased taxpayer refunds or lost, stolen or forged vouchers

SECTION 710:50-9-9. Different spouse refunds [revoked]

SECTION 710:50-9-10. Checkoff program

Subchapter 11. Intercept of Refunds

SECTION 710:50-11-1. Refunds may be intercepted [revoked]

SECTION 710:50-11-2. Notice to taxpayer [revoked]

SECTION 710:50-11-3. Notice of protest [revoked]

SECTION 710:50-11-4. Joint returns intercept [revoked]

SECTION 710:50-11-4.1. Definition of a qualifying entity

SECTION 710:50-11-5. Refunds shall be intercepted

SECTION 710:50-11-6. Priority of claims; procedures

SECTION 710:50-11-7. Notice to taxpayer

SECTION 710:50-11-8. Post intercept notice [revoked]

SECTION 710:50-11-9. Joint returns intercept

SECTION 710:50-11-10. Nondebtor spouse protest

SECTION 710:50-11-11. Notification after final determination at hearing

SECTION 710:50-11-12. Debts owed to the Internal Revenue Service

Subchapter 12. Treasury Offset Program

SECTION 710:50-12-1. Purpose

SECTION 710:50-12-2. Definitions

SECTION 710:50-12-3. Address on federal tax return

SECTION 710:50-12-4. Advance notification to debtor

SECTION 710:50-12-5. Post-offset notice

SECTION 710:50-12-6. Offsets on joint returns

SECTION 710:50-12-7. Fees paid to TOP

Subchapter 13. Estimated Tax

SECTION 710:50-13-1. Estimated tax

SECTION 710:50-13-2. Payment of estimated tax [revoked]

SECTION 710:50-13-3. Who must make payments of estimated tax; due dates

SECTION 710:50-13-4. Joint declaration of estimated tax [revoked]

SECTION 710:50-13-5. Estates and farmers; estimated tax not required; farm income described

SECTION 710:50-13-6. Payment of estimated tax

SECTION 710:50-13-7. "Required annual payment" of estimated tax defined

SECTION 710:50-13-8. Interest on underpayment of estimated tax; exceptions

SECTION 710:50-13-9. Estimated tax using annualized income method

SECTION 710:50-13-10. The return for the taxable year

Subchapter 15. Oklahoma Taxable Income

Part 1. GENERAL PROVISIONS

Part 3. EXEMPTIONS

Part 5. OTHER ADJUSTMENTS TO INCOME

Part 7. CREDITS AGAINST TAX

Subchapter 17. Oklahoma Taxable Income for Corporations

Part 1. GENERAL PROVISIONS

Part 3. CONSOLIDATED RETURNS

Part 5. DETERMINATION OF TAXABLE CORPORATE INCOME

Part 7. APPORTIONMENT AND ALLOCATION OF CORPORATE INCOME AND EXPENSE

Subchapter 19. Oklahoma Taxable Income for Partnerships

SECTION 710:50-19-1. Partnership return

SECTION 710:50-19-2. Amended return for partnerships

SECTION 710:50-19-3. Reporting the gain on the sale, exchange, or other disposition of property for which a Section 179 expense deduction was passed through to partners

Subchapter 20. Limited Liability Companies

SECTION 710:50-20-1. Limited liability companies

Subchapter 21. Oklahoma Taxable Income for Subchapter "S" Corporations

SECTION 710:50-21-1. Subchapter "S" Corporations and 512S Oklahoma returns

SECTION 710:50-21-2. Amended return for Subchapter "S" Corporations

SECTION 710:50-21-3. Reporting the gain on the sale, exchange, or other disposition of property for which a Section 179 expense deduction was passed through to shareholders

Subchapter 23. Fiduciary Reporting

SECTION 710:50-23-1. Fiduciaries

SECTION 710:50-23-2. Amended return for fiduciaries

Subchapter 25. Bankruptcy

SECTION 710:50-25-1. General provisions; bankruptcy

Subchapter 27. Banks and Credit Unions

SECTION 710:50-27-1. Banks and credit unions subject to "in lieu" tax

Appendix A. Computation of Tax Accrual When Tax Credits Are Allowable

Appendix B. Computation of Oklahoma Net Operating Loss Schedule A [revoked]

Appendix C. Computation of Oklahoma Net Operating Loss Schedule B [revoked]

Appendix D. Oklahoma Net Operating Loss Schedule C Worksheet [revoked]

Appendix E. Computation of Adjustment for Expenses Allocated to Nontaxable Income