Okla. Admin. Code § 710:40-1-11

Current through Vol. 42, No. 7, December 16, 2024

Section 710:40-1-11 - Investment in partnerships, limited partnerships and joint ventures

Investment in partnerships, limited partnerships and joint ventures shall be included in the value of intangible assets on the Franchise Tax Return. For purposes of 710:40-1-2, the business situs for assets as described in this Section shall be the location at which control of the asset is exercised.