Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 50. Income |
Subchapter 17. Oklahoma Taxable Income for Corporations |
Part 7. APPORTIONMENT AND ALLOCATION OF CORPORATE INCOME AND EXPENSE |
SECTION 710:50-17-70. Unitary income; unitary business |
SECTION 710:50-17-71. Apportionment formula factors |