§ 3039. Taxes
Oklahoma Statutes AnnotatedTitle 58. Probate ProcedureEffective: November 1, 2021
Effective: November 1, 2021
58 Okl.St.Ann. § 3039
§ 3039. Taxes
Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:
1. Prepare, sign and file federal, state, local and foreign income, gift, payroll, property, Federal Insurance Contributions Act1 and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters and any other tax-related documents, including receipts, offers, waivers, consents, including consents and agreements under Internal Revenue Code Section 2032A, 26 U.S.C., Section 2032A, as amended, closing agreements, and any power of attorney required by the Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following twenty-five (25) tax years;
Credits
Laws 2021, c. 332, § 39, eff. Nov. 1, 2021.
Footnotes
26 U.S.C.A. § 3101 et seq.
58 Okl. St. Ann. § 3039, OK ST T. 58 § 3039
Current with emergency effective legislation through Chapter 106 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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