Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 50. Income |
Subchapter 15. Oklahoma Taxable Income |
Part 5. OTHER ADJUSTMENTS TO INCOME |
SECTION 710:50-15-47. Oklahoma military pay deduction |
SECTION 710:50-15-48. Oklahoma source capital gain deduction |
SECTION 710:50-15-49. Deduction for retirement income |
SECTION 710:50-15-50. Deductions |
SECTION 710:50-15-51. Military pay of nonresidents and income earned by spouse of nonresident servicemember |
SECTION 710:50-15-52. Out-of-state income |
SECTION 710:50-15-53. Oklahoma net operating loss for individual returns |
SECTION 710:50-15-54. Federal tax deduction |
SECTION 710:50-15-55. Depletion |
SECTION 710:50-15-56. Interest on U.S. Government obligations |
SECTION 710:50-15-57. Adjustment for state and local obligations |
SECTION 710:50-15-58. Adjustment for municipal interest |
SECTION 710:50-15-59. Compensation paid to precollege mathematics or science teachers [revoked] |
SECTION 710:50-15-60. Inventors assistance income exclusion |
SECTION 710:50-15-61. Medical savings account deduction |
SECTION 710:50-15-62. Agricultural commodity processing facility income/investment exclusion |
SECTION 710:50-15-63. Deduction for nonrecurring adoption expenses |
SECTION 710:50-15-64. Elections for individuals engaged in a farming business |
SECTION 710:50-15-65. Discharge of indebtedness - individuals engaged in production agriculture |
SECTION 710:50-15-66. Deduction for contributions to an Oklahoma College Savings Plan |
SECTION 710:50-15-67. Deduction for living organ donation |
SECTION 710:50-15-68. General provisions applicable to unemployment compensation [revoked] |