Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 40 - Franchise Tax
Section 710:40-1-16 - Working interest

Okla. Admin. Code § 710:40-1-16

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Current through Vol. 42, No. 8, January 2, 2025
Section 710:40-1-16 - Working interest

A working interest for purposes of this Section shall be reported as a tangible asset on the Oklahoma Franchise Tax Return. A working interest shall be allocated according to the situs of the mineral property.

Okla. Admin. Code § 710:40-1-16