OKLAHOMA INCOME TAX ACT
- Section 2351 - Short title and effective date
- Section 2352 - Purpose of article - Distribution of revenues
- Section 2352.1 - [Repealed]
- Section 2353 - Definitions
- Section 2354 - Optional transitional deduction
- Section 2355 - Tax imposed - Classes of taxpayers
- Section 2355.1E - [Repealed]
- Section 2355.1 - [Repealed]
- Section 2355.1A - Determinations by State Board of Equalization - Income tax rate changes
- Section 2355.1B - Determination of initial baseline amount of revenue apportioned to teachers' retirement revolving fund - Annual review
- Section 2355.1C - Special Committee on Soldier Relief
- Section 2355.1D - Application - Meeting Determinations - Findings
- Section 2355.1F - Implementation of 5% top marginal rate
- Section 2355.1G - [Repealed]
- Section 2355.1P-1 - Short title - Pass-Through Entity Tax Equity Act of 2019
- Section 2355.1P-2 - Definitions
- Section 2355.1P-3 - Purpose - Apportionment
- Section 2355.1P-4 - [Effective Until the 91st day after the end of the 2024 legislative session] Calculation of tax
- Section 2355.1P-4 - [Effective the 91st day after the end of the 2024 legislative session] Calculation of tax
- Section 2355.2 - Oklahoma Taxpayer Relief Revolving Fund
- Section 2356 - [Repealed]
- Section 2357 - Credits against tax
- Section 2357.1 - Solar energy system defined
- Section 2357.1A-1 - Task Force for the Study of State Tax Credits and Economic Incentives
- Section 2357.1A-2 - Transfer or allocation of tax credits - Reporting
- Section 2357.2 - [Repealed]
- Section 2357.3 - [Repealed]
- Section 2357.4 - Business credit for investment or increase in full-time Employees
- Section 2357.5 - [Repealed]
- Section 2357.6 - [Repealed]
- Section 2357.7 - Credit for investments in qualified venture capital companies
- Section 2357.7A - Commission to file annual report on qualified venture capital company investment credit
- Section 2357.8 - Qualified venture capital company - Annual report - Written statement to investors - Violations and penalties - Registration system
- Section 2357.8A - Qualified venture capital company investment credit - Recaptured credit amount - Tax increase
- Section 2357.9 - [Repealed]