OKLAHOMA EQUAL OPPORTUNITY SCHOLARSHIP ACT
- Section 2357.206 - Oklahoma Equal Opportunity Education Scholarship Act - Tax credit - Definitions
- Section 2357.301 - [Effective Until 11/1/2024] Definitions
- Section 2357.301 - [Effective 11/1/2024] Definitions
- Section 2357.302 - Credit for employee tuition reimbursement
- Section 2357.303 - Credit for compensation paid to employees
- Section 2357.304 - [Effective Until 11/1/2024] Credit for employees
- Section 2357.304 - [Effective 11/1/2024] Credit for employees
- Section 2357.401 - Electronic fund transfer tax credit
- Section 2357.402 - [Repealed]
- Section 2357.403 - [Effective Until 11/1/2024] Oklahoma Affordable Housing Act
- Section 2357.403 - [Effective 11/1/2024] Oklahoma Affordable Housing Act
- Section 2357.404 - Tax credit for tuition reimbursement for qualified employees of vehicle and automotive parts manufacturing companies
- Section 2357.405 - Tax credit for qualifying software or cybersecurity employees
- Section 2357.406 - Tax credit for blood donations by employees
- Section 2357.409
- Section 2357.601 - XXX
- Section 2357.801
- Section 2358 - [Effective Until 11/1/2024] [Multiple versions] Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income
- Section 2358 - [Effective 11/1/2024] [Multiple versions] Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income
- Section 2358.1 - Prisoners of war - Missing in action - Exceptions - Refunds
- Section 2358.1A - Death of member of armed forces in combat zone - Exemptions - refunds
- Section 2358.2 - [Repealed]
- Section 2358.3 - [Repealed]
- Section 2358.4 - Adjustment for individuals engaged in farming business
- Section 2358.5 - Interest on certain governmental obligations exempt from income tax
- Section 2358.5A - Obligations issued by state and certain state agencies exempt from taxation
- Section 2358.5-1 - Deduction for fostering children
- Section 2358.6 - Bonus depreciation received under federal law - Addition to federal taxable income - Subtraction in later years
- Section 2358.6A - Expensing for qualified property and qualified improvement property
- Section 2358.7 - Tax credit - Volunteer firefighter
- Section 2358.100 - Filing of amended income tax return for 2004 or 2005
- Section 2358.110 - Qualified equity investment deduction - Tax years 2022 through 2026
- Section 2359 - Exempted organizations
- Section 2360 - Accounting periods and methods
- Section 2361 - Filings by married taxpayers - Joint returns - Relief from liability for deficiency
- Section 2362 - Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate
- Section 2363 - Partners and Partnerships
- Section 2364 - Estates, trusts and beneficiaries
- Section 2365 - Subchapter S corporations
- Section 2366 - Allocation of income and deductions
- Section 2367 - Consolidated returns
- Section 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
- Section 2368.1 - Check-off for donation to Oklahoma City National Memorial Foundation
- Section 2368.2 - Minimum cumulative donations from check-offs - Removal of check-off from forms
- Section 2368.3 - Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the Blind - Revolving fund
- Section 2368.3a - Oklahoma Silver Haired Legislature - Excellence in State Government Revolving Fund
- Section 2368.4 - Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association activities - Donation from tax refund
- Section 2368.5 - Support of common schools - Donation from tax refund
- Section 2368.6 - Support of road and highway maintenance - Donation from tax refund
- Section 2368.7 - Support of Medicaid program - Donation from tax refund
- Section 2368.8 - County fairs - Donation from tax refund
- Section 2368.9 - Junior Livestock Auction Scholarship Revolving Fund - Donation from tax refund
- Section 2368.10 - Line for remittance of use tax on individual tax returns - Information in income tax form instructions
- Section 2368.11 - Retirement of Capitol dome debt - Donation from tax refund
- Section 2368.12 - Donation from tax refund - Programs to recruit, train, and supervise volunteers as Court Appointed Special Advocates
- Section 2368.13 - Oklahoma Pet Overpopulation Fund - Donation from tax refund
- Section 2368.14 - Tax refund donation to Oklahoma National Guard Relief Program
- Section 2368.15 - Oklahoma Leukemia and Lymphoma Revolving Fund - Donation from tax refund
- Section 2368.16 - Regional food bank - Donation from tax refund
- Section 2368.17 - Revenue and taxation - Y.M.C.A. Youth and Government program
- Section 2368.18 - Income tax checkoffs - Expiration
- Section 2368.19 - Folds of Honor Scholarship Program - Donation from tax refund
- Section 2368.20 - Individual income and corporate tax return - Honor Flights
- Section 2368.21 - Individual income and corporate tax return - Multiple Sclerosis Society
- Section 2368.22 - Tax donation - Domestic violence and sexual assault services
- Section 2368.23 - Tax donation - Volunteer fire departments
- Section 2368.24 - Tax donation - Oklahoma Lupus Revolving Fund
- Section 2368.25 - Donation from tax refund - Oklahoma Sports Eye Safety Program Revolving Fund - Apportionment
- Section 2368.26 - Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund
- Section 2368.27 - Donations from tax refund to Oklahoma College Savings Plan accounts
- Section 2368.28 - Donation from tax refund - Indigent Veteran Burial Revolving Fund
- Section 2368.29 - Donation from tax refund - General Revenue Fund
- Section 2368.30 - Donation from tax refund - Oklahoma Emergency Responders Assistance Program Revolving Fund
- Section 2368.31 - Donation from tax refund - Oklahoma AIDS Care Revolving Fund
- Section 2368.32 - [Repealed]
- Section 2369 - Reports by persons making payments to taxpayers - Withholding production payments for failure to file state income tax return
- Section 2370 - In lieu taxes for state, national banking associations and credit unions
- Section 2370.1 - [Effective Until 11/1/2024] Credit against tax imposed by Section 2370
- Section 2370.1 - [Effective 11/1/2024] Credit against tax imposed by Section 2370
- Section 2370.2 - Subchapter S elections
- Section 2370.3 - [Repealed]
- Section 2371 - [Repealed]
- Section 2372 - Returns by banking institutions
- Section 2373 - Payment of refunds - Extension of time
- Section 2374 - Interest
- Section 2375 - Payment of tax - Delinquency - Penalties and interest - Assessment or refund during IRS extension
- Section 2376 - False return - Failure to return - Prosecution - Penalty
- Section 2377 - Prosecutions for failure to file income tax return or for filing false return
- Section 2378 - Other taxes not in lieu of income tax
- Section 2379 - Taxes levied by prior laws
- Section 2380 - [Repealed]
- Section 2381 - Applicability of act to taxable years
- Section 2382 - Invalidity clause
- Section 2383 - [Repealed]
- Section 2384 - [Repealed]
- Section 2385 - Specified tax return preparers - Electronic filing
- Section 2385.1 - Definitions
- Section 2385.2 - Amount to be withheld
- Section 2385.3 - Payment of taxes to Tax Commission - Statement to employee - Failure to withhold or pay over
- Section 2385.4 - Overpayments
- Section 2385.5 - Credit as taxes paid
- Section 2385.6 - Penalty for failure to pay over or file return - Failure to furnish statement to employee
- Section 2385.7 - Declaration of estimated tax
- Section 2385.8 - [Repealed]
- Section 2385.9 - Payment of estimated tax
- Section 2385.10 - Refunds - Filing of return as constituting claim
- Section 2385.11 - Extensions of time for filing declarations and payment of tax
- Section 2385.12 - [Repealed]
- Section 2385.13 - Amount of estimate - Penalty for underestimating
- Section 2385.14 - Taxes as payment on account
- Section 2385.15 - Administration
- Section 2385.16 - Deposit of payments - Refunds - Method of refunds
- Section 2385.17 - Refund - Credit against estimated income tax - Necessity for withholding certificate - Effect of refund
- Section 2385.18 - Procedures and remedies
- Section 2385.19 - Agreement with Treasury Secretary of United States
- Section 2385.20 - Lists of persons filing tax returns
- Section 2385.21 - [Repealed]
- Section 2385.22 - [Repealed]
- Section 2385.23 - Employer's surety bond
- Section 2385.24 - State, county and municipal retirement systems - Withholding
- Section 2385.25 - Definitions
- Section 2385.26 - Royalty interest owner - Withholding and deducting - Exceptions
- Section 2385.27 - Payments - Due dates - Returns
- Section 2385.28 - Remitters - Fiduciary duty - Penalties
- Section 2385.29 - Pass-through entities - Definitions
- Section 2385.30 - Withholding by pass-through entities - Returns - Quarterly estimated payments - Written statement of taxable income upon which withholding was based and tax withheld
- Section 2385.31 - Amounts withheld by pass-through entities - Fiduciary duty to state - Failure to withhold, file return, pay required amounts, or furnish statement - Liability for penalties and interest - Fine
- Section 2385.32 - Failure of individual independent contractors to provide verification of employment authorization - Withholding at top marginal rate
- Section 2386 - Printing - Printing-related activities - Distribution of printed materials - Exemptions
- Section 2391 - Short title - Oklahoma Tourism Development Act
- Section 2392 - Legislative findings and purpose
- Section 2393 - Definitions
- Section 2394 - Inducements for tourism attraction projects - Criteria - Consultant's report
- Section 2395 - Preliminary and final approval of projects
- Section 2396 - Approved projects - Agreement terms and provisions
- Section 2397 - Inducement claim forms - Sales tax credits