Okla. Admin. Code § 710:40-1-16 – Working interest | Midpage
§ 710:40-1-16
Okla. Admin. Code § 710:40-1-16
Working interest
Oklahoma Tax Commission
A working interest for purposes of this Section shall be reported as a tangible asset on the Oklahoma Franchise Tax Return. A working interest shall be allocated according to the situs of the mineral property.