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us-ok/regulation/oac/710/50 — Oklahoma Administrative Code Title 710, Chapter 50: Income (Oklahoma Tax Commission) · Axiom
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Part 710
Oklahoma Administrative Code Title 710, Chapter 50: Income (Oklahoma Tax Commission)
710-50-1-1
710:50-1-1 Purpose
710-50-1-2
710:50-1-2 Definitions
710-50-1-4
710:50-1-4 Confidentiality
710-50-1-5
710:50-1-5 Public records
710-50-1-6
710:50-1-6 Requests for copies of income tax returns and associated documents
710-50-1-7
710:50-1-7 Requests for copies of income tax returns
710-50-3-1
710:50-3-1 Who must file an Oklahoma individual income tax return
710-50-3-2
710:50-3-2 Verification of joint reports or returns
710-50-3-3
710:50-3-3 Due dates; timely filing of returns
710-50-3-4
710:50-3-4 Extension of time for filing returns
710-50-3-5
710:50-3-5 Withholding certificate
710-50-3-6
710:50-3-6 Amended returns for individuals
710-50-3-7
710:50-3-7 Duplicate returns
710-50-3-8
710:50-3-8 Adjustments by the Internal Revenue Service
710-50-3-9
710:50-3-9 Amended Oklahoma return under federal claim of right adjustment
710-50-3-20
710:50-3-20 Person liable; definition
710-50-3-21
710:50-3-21 Penalty for filing insufficient or spurious information; no response to impermissible inquiries
710-50-3-22
710:50-3-22 Commission may compel information, books, records
710-50-3-23
710:50-3-23 Penalty for fraud
710-50-3-24
710:50-3-24 Failure to file; evidence of fraud; criminal prosecution
710-50-3-25
710:50-3-25 Additional penalty for criminal violations
710-50-3-35
710:50-3-35 Filing status and elections
710-50-3-36
710:50-3-36 Residency
710-50-3-37
710:50-3-37 Military residency
710-50-3-38
710:50-3-38 Nonresidents; who must file
710-50-3-39
710:50-3-39 Part-year resident
710-50-3-40
710:50-3-40 Husbands and wives
710-50-3-41
710:50-3-41 Deceased taxpayer
710-50-3-42
710:50-3-42 Exempt organizations
710-50-3-44
710:50-3-44 Accounting periods and methods
710-50-3-45
710:50-3-45 Verification of signatures on electronically-filed returns
710-50-3-46
710:50-3-46 Electronic filing requirement for tax return preparers
710-50-3-47
710:50-3-47 Pass-Through Entity Tax Equity Act of 2019
710-50-3-50
710:50-3-50 Reports required from persons making payments to taxpayers
710-50-3-51
710:50-3-51 Production payments
710-50-3-52
710:50-3-52 "Reports," "records" defined
710-50-3-53
710:50-3-53 Income tax withholding - oil and gas royalties
710-50-3-54
710:50-3-54 Income tax withholding for pass-through entities
710-50-3-55
710:50-3-55 Reporting the transfer or allocation of a tax credit
710-50-3-60
710:50-3-60 Relief of spouse from Oklahoma income tax liability on joint Oklahoma income tax return
710-50-3-62
710:50-3-62 Initial review, determination of recommendation
710-50-3-63
710:50-3-63 Procedure upon adverse recommendation
710-50-3-64
710:50-3-64 Presentation of relief request to Commission
710-50-3-65
710:50-3-65 "Preponderance of the evidence" defined
710-50-5-10
710:50-5-10 Assessment procedure; assessment based upon information derived from Internal Revenue Service
710-50-5-12
710:50-5-12 Limitation of time for assessment
710-50-5-13
710:50-5-13 Exceptions to statute of limitations
710-50-7-1
710:50-7-1 Payment of tax
710-50-9-1
710:50-9-1 Refunds
710-50-9-2
710:50-9-2 Statute of limitations on refunds
710-50-9-3
710:50-9-3 Interest on refunds
710-50-9-6
710:50-9-6 Refunds less than $1.00
710-50-9-7
710:50-9-7 Refund vouchers void after 90 days
710-50-9-8
710:50-9-8 Reissued vouchers for deceased taxpayer refunds or lost, stolen or forged vouchers
710-50-9-10
710:50-9-10 Checkoff program
710-50-11-4.1
710:50-11-4.1 Definition of a qualifying entity
710-50-11-5
710:50-11-5 Refunds shall be intercepted
710-50-11-6
710:50-11-6 Priority of claims; procedures
710-50-11-7
710:50-11-7 Notice to taxpayer
710-50-11-9
710:50-11-9 Joint returns intercept
710-50-11-10
710:50-11-10 Nondebtor spouse protest
710-50-11-11
710:50-11-11 Notification after final determination at hearing
710-50-11-12
710:50-11-12 Debts owed to the Internal Revenue Service
710-50-12-1
710:50-12-1 Purpose
710-50-12-2
710:50-12-2 Definitions
710-50-12-3
710:50-12-3 Address on federal tax return
710-50-12-4
710:50-12-4 Advance notification to debtor
710-50-12-5
710:50-12-5 Post-offset notice
710-50-12-6
710:50-12-6 Offsets on joint returns
710-50-12-7
710:50-12-7 Fees paid to TOP
710-50-13-1
710:50-13-1 Estimated tax
710-50-13-3
710:50-13-3 Who must make payments of estimated tax; due dates
710-50-13-5
710:50-13-5 Estates and farmers; estimated tax not required; farm income described
710-50-13-6
710:50-13-6 Payment of estimated tax
710-50-13-7
710:50-13-7 "Required annual payment" of estimated tax defined
710-50-13-8
710:50-13-8 Interest on underpayment of estimated tax; exceptions
710-50-13-9
710:50-13-9 Estimated tax using annualized income method
710-50-13-10
710:50-13-10 The return for the taxable year
710-50-15-1
710:50-15-1 Oklahoma taxable income
710-50-15-2
710:50-15-2 Application of the Oklahoma Individual Income Tax to Native Americans
710-50-15-30
710:50-15-30 Additional exemption for 65 or older
710-50-15-31
710:50-15-31 Additional exemption for blind
710-50-15-32
710:50-15-32 Small business incubators incentive
710-50-15-33
710:50-15-33 Exemption for employers participating in the Oklahoma Department of Labor Safety Pays Consultation Services
710-50-15-34
710:50-15-34 Exemption for death benefits of Emergency Medical Technicians
710-50-15-35
710:50-15-35 Exemption for deceased members and spouses of the Armed Forces
710-50-15-36
710:50-15-36 Parental Choice Tax Credit payments
710-50-15-47
710:50-15-47 Oklahoma military pay deduction
710-50-15-48
710:50-15-48 Oklahoma source capital gain deduction
710-50-15-49
710:50-15-49 Deduction for retirement income
710-50-15-50
710:50-15-50 Deductions
710-50-15-51
710:50-15-51 Military pay of nonresidents and income earned by spouse of nonresident servicemember
710-50-15-52
710:50-15-52 Out-of-state income
710-50-15-53
710:50-15-53 Oklahoma net operating loss for individual returns
710-50-15-54
710:50-15-54 Federal tax deduction
710-50-15-55
710:50-15-55 Depletion
710-50-15-56
710:50-15-56 Interest on U.S. Government obligations
710-50-15-57
710:50-15-57 Adjustment for state and local obligations
710-50-15-58
710:50-15-58 Adjustment for municipal interest
710-50-15-60
710:50-15-60 Inventors assistance income exclusion
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