§ 2363. Partners and partnerships
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 2363
§ 2363. Partners and partnerships
The Oklahoma distributive share of partnership income, gains, losses or deductions of a partnership to be reported by the partners shall be the same portion of that reported for federal income tax purposes, as the Oklahoma income, gain, losses or deduction determined under Sections 2358 and/or 2362 of this title for said partnership, bears to the federal income, gains, losses or deductions.
Credits
Laws 1971, c. 137, § 13, emerg. eff. May 11, 1971; Laws 1989, c. 249, § 31, eff. Jan. 1, 1990.
68 Okl. St. Ann. § 2363, OK ST T. 68 § 2363
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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