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Oklahoma Administrative Code
Title 710
Chapter 40
Okla. Admin. Code tit. 710, ch. 40
Franchise Tax
68 O.S., §§ 203, 283, 1207, and 1213; Codified 12-30-91
Oklahoma Tax Commission
68 O.S., §§ 203, 283, 1207, and 1213
Codified 12-30-91
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710:40-1-1
Purpose
710:40-1-2
Definitions
710:40-1-2.1
Examples of current liabilities for franchise tax purposes
710:40-1-3
Scope of rules
710:40-1-4
Appreciation of assets
710:40-1-5
Balance sheet
710:40-1-6
Accounting and reporting; suspension and reinstatement
710:40-1-7
Bank holding company
710:40-1-8
Business done
710:40-1-9
Intangible drilling costs and intangible development costs
710:40-1-10
Inter-company balances
710:40-1-11
Investment in partnerships, limited partnerships and joint ventures
710:40-1-12
Investment in subsidiary
710:40-1-13
Licenses
710:40-1-14
Royalty income
710:40-1-15
Subchapter S Corporations
710:40-1-16
Working interest
710:40-1-17
Reporting form to be used by taxpayers exempt from the tax as a result of a tax of $250.00 or less being due