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§ 270. Certification of credit qualification--Report of credits claimed and allowed

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 2. Uniform Tax Procedure (Refs & Annos)
68 Okl.St.Ann. § 270
§ 270. Certification of credit qualification--Report of credits claimed and allowed
Currentness
A. Notwithstanding any other provisions of this section, the Oklahoma Tax Commission shall, upon request of any taxpayer or the taxpayer's authorized agent, representative or attorney, provide certification in writing of qualification for the credits in the following sections of law:
1. Section 2357.7 of this title;
2. Section 2357.11 of this title;
3. Section 2357.32A of this title;
4. Section 2357.41 of this title; and
5. Section 2357.42 of this title.
B. On or before November 1 of each year subsequent to the effective date of this section,1 the Oklahoma Tax Commission shall file a report with the Speaker of the Oklahoma House of Representatives, the President Pro Tempore of the State Senate and the Director of the Office of Management and Enterprise Services, stating the amount of credits claimed and allowed.

Credits

Laws 2005, c. 381, § 14, eff. July 1, 2005; Laws 2012, c. 304, § 537.

Footnotes

1
O.S.L.2005, c. 381, § 14, effective July 1, 2005.
68 Okl. St. Ann. § 270, OK ST T. 68 § 270
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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