Okla. Stat. tit. 68 § 2363
Current through Laws 2024, c. 453.
The Oklahoma distributive share of partnership income, gains, losses or deductions of a partnership to be reported by the partners shall be the same portion of that reported for federal income tax purposes, as the Oklahoma income, gain, losses or deduction determined under Sections 2358 and/or 2362 of this title for said partnership, bears to the federal income, gains, losses or deductions.
Okla. Stat. tit. 68, § 2363