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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)
710-50-15-61
710:50-15-61 Medical savings account deduction
710-50-15-62
710:50-15-62 Agricultural commodity processing facility income/investment exclusion
710-50-15-63
710:50-15-63 Deduction for nonrecurring adoption expenses
710-50-15-64
710:50-15-64 Elections for individuals engaged in a farming business
710-50-15-65
710:50-15-65 Discharge of indebtedness - individuals engaged in production agriculture
710-50-15-66
710:50-15-66 Deduction for contributions to an Oklahoma College Savings Plan
710-50-15-67
710:50-15-67 Deduction for living organ donation
710-50-15-69
710:50-15-69 Deduction for foster care expenses
710-50-15-69.1
710:50-15-69.1 Add-back of federal depreciation for Oklahoma income tax purposes
710-50-15-70
710:50-15-70 Credits from Oklahoma income tax
710-50-15-71
710:50-15-71 Credit for child care/child tax credit
710-50-15-72
710:50-15-72 Credit for taxes paid other states
710-50-15-74
710:50-15-74 Credit for investment/new jobs
710-50-15-76
710:50-15-76 Oklahoma coal credits
710-50-15-77
710:50-15-77 Venture capital company credit
710-50-15-78
710:50-15-78 Qualification as a venture capital company
710-50-15-81
710:50-15-81 Credit for qualified clean-burning motor vehicle fuel property
710-50-15-83
710:50-15-83 Limitation of credits allowed by the Oklahoma Quality Jobs Program, the Small Employer Quality Jobs Incentive Acts and the 21st Century Quality Jobs Incentive Act
710-50-15-90
710:50-15-90 Oklahoma earned income tax credit
710-50-15-94
710:50-15-94 Volunteer firefighter credit
710-50-15-96
710:50-15-96 Sales tax relief credit
710-50-15-103
710:50-15-103 Credit for qualified railroad reconstruction or replacement expenditures
710-50-15-108
710:50-15-108 Credit for qualified rehabilitation expenditures
710-50-15-109
710:50-15-109 Credit for qualified employers and employees of the aerospace sector
710-50-15-113
710:50-15-113 Qualified independent biomedical research institute or qualified cancer research center credit
710-50-15-114
710:50-15-114 Credit for contributions to a scholarship-granting organization
710-50-15-115
710:50-15-115 Credit for contributions to an educational improvement grant organization
710-50-15-115.1
710:50-15-115.1 Credit for contributions to a public school foundation or public school district
710-50-15-116
710:50-15-116 Credit for qualified employers and employees in the vehicle manufacturing industry
710-50-15-117
710:50-15-117 Credit for qualified software or cybersecurity employee
710-50-15-118
710:50-15-118 Credit for nonrecurring adoption expenses
710-50-15-120
710:50-15-120 Caring for Caregivers Credit
710-50-15-121
710:50-15-121 Faculty preceptorship credit
710-50-15-170
710:50-15-170 Purpose
710-50-15-171
710:50-15-171 Definitions
710-50-15-172
710:50-15-172 Private school tax credit
710-50-15-173
710:50-15-173 Homeschool tax credit
710-50-15-174
710:50-15-174 Credit for students attending an accredited private school exclusively serving students experiencing homelessness
710-50-15-175
710:50-15-175 Credit for students attending an accredited private school primarily serving financially disadvantaged students
710-50-15-176
710:50-15-176 Protest
710-50-17-1
710:50-17-1 Corporate returns
710-50-17-2
710:50-17-2 Definitions
710-50-17-3
710:50-17-3 What constitutes "Nexus"
710-50-17-4
710:50-17-4 Federal limitations on taxation of foreign corporations
710-50-17-5
710:50-17-5 Tax rate for corporations
710-50-17-6
710:50-17-6 Filing requirements for corporations
710-50-17-7
710:50-17-7 Amended income tax returns for corporations
710-50-17-30
710:50-17-30 Consolidated returns
710-50-17-31
710:50-17-31 Filing a consolidated Oklahoma return
710-50-17-32
710:50-17-32 When a consolidated return is not required
710-50-17-33
710:50-17-33 Examples of consolidated Oklahoma income tax returns
710-50-17-34
710:50-17-34 Computation of Oklahoma taxable income on consolidated return
710-50-17-50
710:50-17-50 Computation of income attributable to Oklahoma
710-50-17-51
710:50-17-51 Adjustments to arrive at Oklahoma taxable income for corporations
710-50-17-52
710:50-17-52 Payment of rents and interest to a captive Real Estate Investment Trust (REIT)
710-50-17-70
710:50-17-70 Unitary income; unitary business
710-50-17-71
710:50-17-71 Apportionment formula factors
710-50-19-1
710:50-19-1 Partnership return
710-50-19-2
710:50-19-2 Amended return for partnerships
710-50-19-3
710:50-19-3 Reporting the gain on the sale, exchange, or other disposition of property for which a Section 179 expense deduction was passed through to partners
710-50-19-4
710:50-19-4 Partnerships that make an election under the Pass-Through Entity Tax Equity Act of 2019
710-50-19-5
710:50-19-5 Add-back of federal depreciation for Oklahoma income tax purposes
710-50-20-1
710:50-20-1 Limited liability companies
710-50-21-1
710:50-21-1 Subchapter "S" corporations and 512S Oklahoma returns
710-50-21-2
710:50-21-2 Amended return for Subchapter "S" Corporations
710-50-21-3
710:50-21-3 Reporting the gain on the sale, exchange, or other disposition of property for which a Section 179 expense deduction was passed through to shareholders
710-50-21-4
710:50-21-4 S Corporations that make an election under the Pass-Through Entity Tax Equity Act of 2019
710-50-21-5
710:50-21-5 Add-back of federal depreciation for Oklahoma income tax purposes
710-50-23-1
710:50-23-1 Fiduciaries
710-50-23-2
710:50-23-2 Amended return for fiduciaries
710-50-25-1
710:50-25-1 General provisions; bankruptcy
710-50-27-1
710:50-27-1 Banks and credit unions subject to "in lieu" tax
Computation of Tax Accrual When Tax Credits Are Allowable
Computation of Adjustment for Expenses Allocated to Nontaxable Income
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