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§ 1206. Corporations and organizations exempted

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 12. Franchise Tax Code (Refs & Annos)
68 Okl.St.Ann. § 1206
§ 1206. Corporations and organizations exempted
Currentness
The terms of this article shall not apply to the following institutions, foreign or domestic: Savings and loan associations, small business investment companies licensed under the Federal Small Business Act of 1958,1 credit unions, trust companies, real estate trusts operating under the Federal Real Estate Trust Act of 1960,2 insurance companies, including surety and bond companies, retirement or pension funds, savings banks and savings fund societies; nor to any organization enumerated in Section 1201 of this title if such organization is neither organized for profit nor operated for profit, irrespective of the form of organization.

Credits

Laws 1963, c. 366, § 2, emerg. eff. June, 18, 1963; Laws 1965, c. 171, § 1, emerg. eff. June 2, 1965. Renumbered from Title 68, § 12-1206 by Laws 1965, c. 215, § 2. Laws 1969, c. 342, § 1, emerg. eff. May 8, 1969; Laws 1980, c. 132, § 1, emerg. eff. April 14, 1980; Laws 1983, c. 167, § 1, operative July 1, 1983; Laws 1985, c. 182, § 5, emerg. eff. June 20, 1985.

Footnotes

1
15 U.S.C.A. § 631 et seq.
2
26 U.S.C.A. § 856 et seq.
68 Okl. St. Ann. § 1206, OK ST T. 68 § 1206
Current with emergency effective legislation through Chapter 182 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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