- (a) Every corporation doing business in Oklahoma shall file an OTC Form 512 to report taxable income or loss for each period in which a Federal Tax Return is required. Every return shall be properly prepared, showing the name of corporation, address, identification number and bearing an authorized signature. Page one of the return shall also be completed with all pertinent information entered on appropriate lines. (The returns will not process otherwise).
- (b) In the case of a complete liquidation or the dissolution of a corporation, the return shall be filed on or before the 15th day of the fourth month following the month in which the corporation is completely liquidated or dissolved.
Amended at 9 Ok Reg 3031, eff 7-13-92