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§ 2358.5A. Obligations issued by state and certain state agencies exempt from taxation

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 23. Income Tax (Refs & Annos)
Adjustments
68 Okl.St.Ann. § 2358.5A
§ 2358.5A. Obligations issued by state and certain state agencies exempt from taxation
A. All bonds, notes, debentures, evidences of indebtedness, lease purchase agreements, certificates of participation, commercial paper, or other obligations issued by the State of Oklahoma, the Oklahoma Capitol Improvement Authority, the Oklahoma Municipal Power Authority, the Oklahoma Student Loan Authority, and the Oklahoma Transportation Authority, the income therefrom, including, without limitation, any profit made on the sale thereof, and the transfer thereof, including, without limitation, estate or inheritance taxes, shall at all times be free from taxation within this state.
B. The provisions of this section shall be supplemental to, and not limiting or restrictive of, any law involving the taxation of such obligations within the State of Oklahoma.

Credits

Laws 2006, c. 327, § 6, eff. July 1, 2006.
68 Okl. St. Ann. § 2358.5A, OK ST T. 68 § 2358.5A
Current with legislation of the Second Regular Session of the 59th Legislature (2024) effective as of July 1, 2024. Some sections may be more current, see credits for details.
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