§ 1018. Tax matters
Oklahoma Statutes AnnotatedTitle 15. Contracts
15 Okl.St.Ann. § 1018
§ 1018. Tax matters
CONSTRUCTION OF POWER RELATING TO TAX MATTERS
In a statutory power of attorney, the language granting power with respect to tax matters empowers the agent to:
1. Prepare, sign, and file federal, state, local, and foreign income, gift, payroll, Federal Insurance Contributions Act1 returns, 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 2032A2 or any successor section), 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 1998, c. 420, § 18, eff. Nov. 1, 1998.
15 Okl. St. Ann. § 1018, OK ST T. 15 § 1018
Current with emergency effective legislation through Chapter 3 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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