Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 40 - Franchise Tax
Section 710:40-1-15 - Subchapter S Corporations

Okla. Admin. Code § 710:40-1-15

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:40-1-15 - Subchapter S Corporations

Subchapter S Corporations, as defined in the Internal Revenue Code of 1986, as amended, shall file an Oklahoma Franchise Tax Return in the same manner and according to the same requirements for all other reporting entities.

Okla. Admin. Code § 710:40-1-15