Okla. Admin. Code § 710:50-3-46

Current through Vol. 42, No. 6, December 2, 2024

Section 710:50-3-46 - Electronic filing requirement for tax return preparers

All individual income tax returns, prepared by a specified tax return preparer and filed after December 31, 2010, shall be filed electronically. The term "specified tax return preparer" has the same meaning as provided in Section 6011 of the Internal Revenue Code of 1986, as amended. The preparation of a substantial part of a return or a claim for refund is deemed to be the preparation of the entire return or claim for refund.

[68 O.S. § 2385 ]

Added at 21 Ok Reg 2571, eff 6-25-04; Amended at 27 Ok Reg 2281, eff 7-11-10

Amended by Oklahoma Register, Volume 31, Issue 24, September 2, 2014, eff. 9/12/2014