Okla. Admin. Code § 710:40-1-16

Current through Vol. 42, No. 7, December 16, 2024
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