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0 chapters · 1,311 sections in this title.
68 O.S. § 2358.6A Expensing for qualified property and qualified improvement property
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A. As used in this section: 1. "Internal Revenue Code" means Title 26 of the United States Code also known as the federal Internal Revenue Code of 1986, as amended; 2. "Tax Cuts and Jobs Act" means Public Law No. 115-97 (115th Congress Public Law 97); 3. "Qualified property" shal…
68 O.S. § 2358.7 Tax credit – Volunteer firefighter
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A. For taxable years beginning after December 31, 2004, there shall be allowed as a credit against the tax imposed pursuant to Section 2355 of this title an amount equal to: 1. Two Hundred Dollars ($200.00) for tax years 2005 through 2023 and Three Hundred Dollars ($300.00) for t…
68 O.S. § 2358v1 Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income
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For all tax years beginning after December 31, 1981, taxable income and adjusted gross income shall be adjusted to arrive at Oklahoma taxable income and Oklahoma adjusted gross income as required by this section. A. The taxable income of any taxpayer shall be adjusted to arrive a…
68 O.S. § 2358v2 Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income
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For all tax years beginning after December 31, 1981, taxable income and adjusted gross income shall be adjusted to arrive at Oklahoma taxable income and Oklahoma adjusted gross income as required by this section. A. The taxable income of any taxpayer shall be adjusted to arrive a…
68 O.S. § 2358v3 Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income
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For all tax years beginning after December 31, 1981, taxable income and adjusted gross income shall be adjusted to arrive at Oklahoma taxable income and Oklahoma adjusted gross income as required by this section. A. The taxable income of any taxpayer shall be adjusted to arrive a…
68 O.S. § 2359 Exempted organizations
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A. A person or organization exempt from federal income taxation under the provisions of the Internal Revenue Code shall also be exempt from the tax imposed by Section 2351 et seq. of this title in each year in which such person or organization satisfies the requirements of the In…
68 O.S. § 236 Agents, accountants, attorneys or other persons representing taxpayers before Commission
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The Tax Commission may prescribe rules and regulations governing the recognition of agents, accountants, attorneys, or other persons representing taxpayers before the Tax Commission, and may require that such person, before being recognized as representatives of taxpayers, shall …
68 O.S. § 2360 Accounting periods and methods
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A. The taxpayer's taxable year under this act shall be the same as his taxable year for federal income tax purposes. If, on the effective date of this act, the taxpayer's taxable year for Oklahoma income tax purposes is different than his taxable year for federal income tax purpo…
68 O.S. § 2361 Filings by married taxpayers - Joint returns - Relief from liability for deficiency
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Married taxpayers shall file joint or separate returns in accordance with the manner in which they file returns to the federal government, or in the event of an adjustment thereto by the federal government, as finally ascertained to be proper under the Internal Revenue Code; exce…
68 O.S. § 2362 Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate
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A. For tax years beginning on or after January 1, 1994, the Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate shall be calculated following the provisions of Section 2358 of this title as if all income…
68 O.S. § 2363 Partners and Partnerships
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The Oklahoma distributive share of partnership income, gains, losses or deductions of a partnership to be reported by the partners shall be the same portion of that reported for federal income tax purposes, as the Oklahoma income, gain, losses or deduction determined under Sectio…
68 O.S. § 2364 Estates, trusts and beneficiaries
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A. The Oklahoma taxable income or loss of an estate, trust or any beneficiary of either shall be the same portion of that reported for federal income tax purposes as the Oklahoma income, gains, losses or deductions determined under applicable provisions of this act for said estat…
68 O.S. § 2365 Subchapter S corporations
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Except as otherwise provided for in the Pass-Through Entity Tax Equity Act of 2019, the provisions, applicable to the taxation of income of corporations and stockholders, electing treatment as provided in subchapter S of the Internal Revenue Code, shall apply to taxpayers as prov…
68 O.S. § 2366 Allocation of income and deductions
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The Tax Commission may allocate gross income, gains, losses, deductions, credits or allowances between two or more organizations, trades or businesses (whether or not incorporated, or organized in the United States or affiliated) owned or controlled directly or indirectly by the …
68 O.S. § 2367 Consolidated returns
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The provisions of the Internal Revenue Code, 26 U.S.C., Section 1 et seq., applicable to consolidated corporate income tax returns, shall not apply to taxpayers under this act, except that: 1. If two or more corporations file federal income tax returns on a consolidated basis, an…
68 O.S. § 2368 Persons required to make returns - Income of estates and trusts - Income of partnerships - Returns by corporations - Time for returns - Verification of returns - Form of returns
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A. For tax years ending before January 1, 2017, the following individuals shall each make a return stating specifically the taxable income and, where necessary, the adjusted gross income and the adjustments provided in Section 2351 et seq. of this title to arrive at Oklahoma taxa…
68 O.S. § 2368.1 Check-off for donation to Oklahoma City National Memorial Foundation
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A. The Oklahoma Tax Commission shall include on each state individual income tax return form for tax years beginning after December 31, 2001, and each state corporate tax return form for tax years beginning after December 31, 2001, an opportunity for the taxpayer to donate from a…
68 O.S. § 2368.10 Line for remittance of use tax on individual tax returns – Information in income tax form instructions
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A. In order to raise awareness of liabilities for use taxes levied in Section 1401 et seq. of Title 68 of the Oklahoma Statutes for purchases of tangible personal property made outside this state to be consumed within this state, and to increase compliance with such provisions of…
68 O.S. § 2368.11 Retirement of Capitol dome debt - Donation from tax refund
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A. The Oklahoma Tax Commission shall include on each state individual income tax return form for tax years beginning after December 31, 2004, and each state corporate tax return form for tax years beginning after December 31, 2004, an opportunity for the taxpayer to donate from a…
68 O.S. § 2368.12 Donation from tax refund – Programs to recruit, train, and supervise volunteers as Court Appointed Special Advocates
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A. Each state individual income tax return form for tax years which begin after December 31, 2003, and each state corporate tax return form for tax years beginning after December 31, 2003, shall contain a provision to allow a donation from a tax refund for the benefit of programs…
68 O.S. § 2368.13 Oklahoma Pet Overpopulation Fund – Donation from tax refund
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A. The Oklahoma Tax Commission shall include on each state individual tax return form for tax years beginning after December 31, 2003, and each state corporate tax return form for tax years beginning after December 31, 2003, an opportunity for the taxpayer to donate from a tax re…
68 O.S. § 2368.14 Tax refund donation to Oklahoma National Guard Relief Program
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A. Each state individual income tax return form for tax years which begin after December 31, 2004, and each state corporate tax return form for tax years beginning after December 31, 2004, shall contain a provision to allow a donation from a tax refund for the benefit of providin…
68 O.S. § 2368.15 Oklahoma Leukemia and Lymphoma Revolving Fund – Donation from tax refund
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A. The Oklahoma Tax Commission shall include on each state individual tax return form for tax years beginning after December 31, 2006, and each state corporate tax return form for tax years beginning after December 31, 2006, an opportunity for the taxpayer to donate from a tax re…
68 O.S. § 2368.16 Regional food bank - Donation from tax refund
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A. Each state individual income tax return form for tax years which begin after December 31, 2007, and each state corporate tax return form for tax years beginning after December 31, 2007, shall contain a provision to allow a donation from a tax refund for the benefit of any regi…
68 O.S. § 2368.17 Revenue and taxation – Y.M.C.A. Youth and Government program
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A. Each state individual income tax return form for tax year 2021 and subsequent tax years, and each state corporate tax return form for tax year 2021 and subsequent tax years, shall contain a provision to allow a donation from a tax refund for the benefit of the Oklahoma chapter…
68 O.S. § 2368.18 Income tax checkoffs - Expiration
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All income tax checkoffs provided for in state statute shall expire four (4) years after enactment, unless reauthorized by the Legislature. Added by Laws 2009, c. 254, § 2, eff. Jan 1, 2010.
68 O.S. § 2368.19 Folds of Honor Scholarship Program – Donation from tax refund
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A. Each state individual income tax return form for tax years which begin after December 31, 2009, and each state corporate tax return form for tax years beginning after December 31, 2009, shall contain a provision to allow a donation from a tax refund for the purpose of providin…
68 O.S. § 2368.2 Minimum cumulative donations from check-offs – Removal of check-off from forms
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A. Except as exempted in subsection B of this section, if on September 1 of any year the total contributions to any one of the funds created through donations or contributions from income tax refunds by checking the appropriate box on the income tax return forms do not equal Fift…
68 O.S. § 2368.20 Individual income and corporate tax return – Honor Flights
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A. Each state individual income tax return form for tax years which begin after December 31, 2010, and each state corporate tax return form for tax years beginning after December 31, 2010, shall contain a provision to allow a donation for the benefit of Oklahoma Honor Flights. B.…
68 O.S. § 2368.21 Individual income and corporate tax return – Multiple Sclerosis Society
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A. Each state individual income tax return form for tax years which begin after December 31, 2009, and each state corporate tax return form for tax years beginning after December 31, 2009, shall contain a provision to allow a donation from a tax refund for the benefit of the Mult…
68 O.S. § 2368.22 Tax donation – Domestic violence and sexual assault services
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A. Each state individual income tax return form for tax years which begin after December 31, 2011, and each state corporate tax return form for tax years beginning after December 31, 2011, shall contain a provision to allow a donation from a tax refund for the benefit of domestic…
68 O.S. § 2368.23 Tax donation – Volunteer fire departments
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A. Each state individual income tax return form for tax years which begin after December 31, 2011, and each state corporate tax return form for tax years beginning after December 31, 2011, shall contain a provision to allow a donation from a tax refund for the benefit of voluntee…
68 O.S. § 2368.24 Tax donation - Oklahoma Lupus Revolving Fund
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A. Each state individual income tax return form for tax years which begin after December 31, 2011, and each state corporate tax return form for tax years beginning after December 31, 2011, shall contain a provision to allow a donation from a tax refund for the benefit of the Okla…
68 O.S. § 2368.25 Donation from tax refund - Oklahoma Sports Eye Safety Program Revolving Fund - Apportionment
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A. Each state individual income tax return form for tax years which begin after December 31, 2011, and each state corporate tax return form for tax years beginning after December 31, 2011, shall contain a provision to allow a donation from a tax refund for the benefit of the Okla…
68 O.S. § 2368.26 Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund
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A. Each state individual income tax return form for tax years which begin after December 31, 2011, and each state corporate tax return form for tax years beginning after December 31, 2011, shall contain a provision to allow a donation from a tax refund for the purpose of supporti…
68 O.S. § 2368.27 Donations from tax refund to Oklahoma College Savings Plan accounts
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Each state individual income tax return form for tax years which begin after December 31, 2015, shall contain a provision to allow a donation from a tax refund to be made as a contribution to a specified account established pursuant to the provisions of the Oklahoma College Savin…
68 O.S. § 2368.28 Donation from tax refund - Indigent Veteran Burial Revolving Fund
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A. Each state individual income tax return form for tax years which begin after December 31, 2016, and each state corporate tax return form for tax years beginning after December 31, 2016, shall contain a provision to allow a donation from a tax refund for the benefit of the Okla…
68 O.S. § 2368.29 Donation from tax refund - General Revenue Fund
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A. Each state individual income tax return form for tax years beginning after December 31, 2016, and each state corporate tax return form for tax years beginning after December 31, 2016, shall contain provisions to allow a donation from a tax refund or a direct donation for the b…
68 O.S. § 2368.3 Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the Blind - Revolving fund
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A. Each state individual income tax return form for tax years which begin after December 31, 2001, and each state corporate tax return form for tax years beginning after December 31, 2001, shall contain a provision to allow a donation from a tax refund for the benefit of the Okla…
68 O.S. § 2368.30 Donation from tax refund - Oklahoma Emergency Responders Assistance Program Revolving Fund
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A. Each state individual income tax return form for tax years which begin after December 31, 2016, and each state corporate tax return form for tax years beginning after December 31, 2016, shall contain a provision to allow a donation from a tax refund for the benefit of the Okla…
68 O.S. § 2368.31 Donation from tax refund – Oklahoma AIDS Care Revolving Fund
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A. Each state individual income tax return form for tax years which begin after December 31, 2018, and each state corporate tax return form for tax years beginning after December 31, 2018, shall contain a provision to allow a donation from a tax refund for the benefit of the Okla…
68 O.S. § 2368.3a Oklahoma Silver Haired Legislature – Excellence in State Government Revolving Fund
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A. There is hereby created in the State Treasury a revolving fund for the Department of Human Services, to be designated the "Oklahoma Silver Haired Legislature – Excellence in State Government Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limit…
68 O.S. § 2368.4 Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association activities - Donation from tax refund
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A. The Oklahoma Tax Commission shall include on each state individual income tax return form for tax years beginning after December 31, 2019, and each state corporate tax return form for tax years beginning after December 31, 2019, an opportunity for the taxpayer to donate from a…
68 O.S. § 2368.5 Support of common schools - Donation from tax refund
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A. Each state individual income tax return form for tax years which begin after December 31, 2003, and each state corporate tax return form for tax years beginning after December 31, 2003, shall contain a provision to allow a donation from a tax refund for the benefit of the comm…
68 O.S. § 2368.6 Support of road and highway maintenance - Donation from tax refund
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A. Each state individual income tax return form for tax years which begin after December 31, 2003, and each state corporate tax return form for tax years beginning after December 31, 2003, shall contain a provision to allow a donation from a tax refund for the benefit of maintena…
68 O.S. § 2368.7 Support of Medicaid program - Donation from tax refund
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A. Each state individual income tax return form for tax years which begin after December 31, 2003, and each state corporate tax return form for tax years beginning after December 31, 2003, shall contain a provision to allow a donation from a tax refund for the benefit of the Medi…
68 O.S. § 2368.8 County fairs – Donation from tax refund
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A. The Oklahoma Tax Commission shall include on each state individual tax return form for tax years beginning after December 31, 2003, and each state corporate tax return form for tax years beginning after December 31, 2003, an opportunity for the taxpayer to donate from a tax re…
68 O.S. § 2368.9 Junior Livestock Auction Scholarship Revolving Fund – Donation from tax refund
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A. The Oklahoma Tax Commission shall include on each state individual tax return form for tax years beginning after December 31, 2003, and each state corporate tax return form for tax years beginning after December 31, 2003, an opportunity for the taxpayer to donate from a tax re…
68 O.S. § 2369 Reports by persons making payments to taxpayers - Withholding production payments for failure to file state income tax return
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A. Except as otherwise provided for in this section, all persons, banks or corporations, in whatever capacity acting, and whether or not otherwise exempted from taxation under this act, including lessees, mortgagors of real or personal property, fiduciaries, employers and all off…
68 O.S. § 237 Taxes imposed by other States
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The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state. Laws 1965, c. 414, § 2.