Okla. Stat. tit. 68 § 2370.2
Current through Laws 2024, c. 453.
Except as otherwise provided for in the Pass-Through Entity Tax Equity Act of 2019, a state banking association or national banking association having an election in effect under subchapter S of the Internal Revenue Code for any tax year beginning after December 31, 1996, in reporting items of income, loss, deductions and credits proportionately to its shareholders for inclusion in their taxable incomes, shall use as a basis items of income, loss, deductions and credits of such banking association as shown on its federal income tax return, subject to modifications as set forth in Sections 2358 and 2362 of this title.
Okla. Stat. tit. 68, § 2370.2