OKLAHOMA EQUAL OPPORTUNITY SCHOLARSHIP ACT

Section 2357.206 - Oklahoma Equal Opportunity Education Scholarship Act - Tax credit - Definitions
Section 2357.301 - Definitions
Section 2357.302 - Credit for employee tuition reimbursement
Section 2357.303 - Credit for compensation paid to employees
Section 2357.304 - Credit for employees
Section 2357.401 - Electronic fund transfer tax credit
Section 2357.402 - [Repealed]
Section 2357.403 - Oklahoma Affordable Housing Act
Section 2357.404 - Tax credit for tuition reimbursement for qualified employees of vehicle and automotive parts manufacturing companies
Section 2357.405 - Tax credit for qualifying software or cybersecurity employees
Section 2357.406 - Tax credit for blood donations by employees
Section 2357.409
Section 2357.601 - XXX
Section 2357.801
Section 2358 - [Multiple versions] Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income
Section 2358.1 - Prisoners of war - Missing in action - Exceptions - Refunds
Section 2358.1A - Death of member of armed forces in combat zone - Exemptions - refunds
Section 2358.2 - [Repealed]
Section 2358.3 - [Repealed]
Section 2358.4 - Adjustment for individuals engaged in farming business
Section 2358.5 - Interest on certain governmental obligations exempt from income tax
Section 2358.5A - Obligations issued by state and certain state agencies exempt from taxation
Section 2358.5-1 - Deduction for fostering children
Section 2358.6 - Bonus depreciation received under federal law - Addition to federal taxable income - Subtraction in later years
Section 2358.6A - Expensing for qualified property and qualified improvement property
Section 2358.7 - Tax credit - Volunteer firefighter
Section 2358.100 - Filing of amended income tax return for 2004 or 2005
Section 2358.110 - Qualified equity investment deduction - Tax years 2022 through 2026
Section 2359 - Exempted organizations
Section 2360 - Accounting periods and methods
Section 2361 - Filings by married taxpayers - Joint returns - Relief from liability for deficiency
Section 2362 - Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate
Section 2363 - Partners and Partnerships
Section 2364 - Estates, trusts and beneficiaries
Section 2365 - Subchapter S corporations
Section 2366 - Allocation of income and deductions
Section 2367 - Consolidated returns
Section 2368 - Persons required to make returns - Income of estates and trusts - Income of partnerships - Returns by corporations - Time for returns - Verification of returns - Form of returns
Section 2368.1 - Check-off for donation to Oklahoma City National Memorial Foundation
Section 2368.2 - Minimum cumulative donations from check-offs - Removal of check-off from forms
Section 2368.3 - Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the Blind - Revolving fund
Section 2368.3a - Oklahoma Silver Haired Legislature - Excellence in State Government Revolving Fund
Section 2368.4 - Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association activities - Donation from tax refund
Section 2368.5 - Support of common schools - Donation from tax refund
Section 2368.6 - Support of road and highway maintenance - Donation from tax refund
Section 2368.7 - Support of Medicaid program - Donation from tax refund
Section 2368.8 - County fairs - Donation from tax refund
Section 2368.9 - Junior Livestock Auction Scholarship Revolving Fund - Donation from tax refund
Section 2368.10 - Line for remittance of use tax on individual tax returns - Information in income tax form instructions
Section 2368.11 - Retirement of Capitol dome debt - Donation from tax refund
Section 2368.12 - Donation from tax refund - Programs to recruit, train, and supervise volunteers as Court Appointed Special Advocates
Section 2368.13 - Oklahoma Pet Overpopulation Fund - Donation from tax refund
Section 2368.14 - Tax refund donation to Oklahoma National Guard Relief Program
Section 2368.15 - Oklahoma Leukemia and Lymphoma Revolving Fund - Donation from tax refund
Section 2368.16 - Regional food bank - Donation from tax refund
Section 2368.17 - Revenue and taxation - Y.M.C.A. Youth and Government program
Section 2368.18 - Income tax checkoffs - Expiration
Section 2368.19 - Folds of Honor Scholarship Program - Donation from tax refund
Section 2368.20 - Individual income and corporate tax return - Honor Flights
Section 2368.21 - Individual income and corporate tax return - Multiple Sclerosis Society
Section 2368.22 - Tax donation - Domestic violence and sexual assault services
Section 2368.23 - Tax donation - Volunteer fire departments
Section 2368.24 - Tax donation - Oklahoma Lupus Revolving Fund
Section 2368.25 - Donation from tax refund - Oklahoma Sports Eye Safety Program Revolving Fund - Apportionment
Section 2368.26 - Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund
Section 2368.27 - Donations from tax refund to Oklahoma College Savings Plan accounts
Section 2368.28 - Donation from tax refund - Indigent Veteran Burial Revolving Fund
Section 2368.29 - Donation from tax refund - General Revenue Fund
Section 2368.30 - Donation from tax refund - Oklahoma Emergency Responders Assistance Program Revolving Fund
Section 2368.31 - Donation from tax refund - Oklahoma AIDS Care Revolving Fund
Section 2368.32 - [Repealed]
Section 2369 - Reports by persons making payments to taxpayers - Withholding production payments for failure to file state income tax return
Section 2370 - In lieu taxes for state, national banking associations and credit unions
Section 2370.1 - Credit against tax imposed by Section 2370
Section 2370.2 - Subchapter S elections
Section 2370.3 - [Repealed]
Section 2371 - [Repealed]
Section 2372 - Returns by banking institutions
Section 2373 - Payment of refunds - Extension of time
Section 2374 - Interest
Section 2375 - Payment of tax - Delinquency - Penalties and interest - Assessment or refund during IRS extension
Section 2376 - False return - Failure to return - Prosecution - Penalty
Section 2377 - Prosecutions for failure to file income tax return or for filing false return
Section 2378 - Other taxes not in lieu of income tax
Section 2379 - Taxes levied by prior laws
Section 2380 - [Repealed]
Section 2381 - Applicability of act to taxable years
Section 2382 - Invalidity clause
Section 2383 - [Repealed]
Section 2384 - [Repealed]
Section 2385 - Specified tax return preparers - Electronic filing
Section 2385.1 - Definitions
Section 2385.2 - Amount to be withheld
Section 2385.3 - Payment of taxes to Tax Commission - Statement to employee - Failure to withhold or pay over
Section 2385.4 - Overpayments
Section 2385.5 - Credit as taxes paid
Section 2385.6 - Penalty for failure to pay over or file return - Failure to furnish statement to employee
Section 2385.7 - Declaration of estimated tax
Section 2385.8 - [Repealed]
Section 2385.9 - Payment of estimated tax
Section 2385.10 - Refunds - Filing of return as constituting claim
Section 2385.11 - Extensions of time for filing declarations and payment of tax
Section 2385.12 - [Repealed]
Section 2385.13 - Amount of estimate - Penalty for underestimating
Section 2385.14 - Taxes as payment on account
Section 2385.15 - Administration
Section 2385.16 - Deposit of payments - Refunds - Method of refunds
Section 2385.17 - Refund - Credit against estimated income tax - Necessity for withholding certificate - Effect of refund
Section 2385.18 - Procedures and remedies
Section 2385.19 - Agreement with Treasury Secretary of United States
Section 2385.20 - Lists of persons filing tax returns
Section 2385.21 - [Repealed]
Section 2385.22 - [Repealed]
Section 2385.23 - Employer's surety bond
Section 2385.24 - State, county and municipal retirement systems - Withholding
Section 2385.25 - Definitions
Section 2385.26 - Royalty interest owner - Withholding and deducting - Exceptions
Section 2385.27 - Payments - Due dates - Returns
Section 2385.28 - Remitters - Fiduciary duty - Penalties
Section 2385.29 - Pass-through entities - Definitions
Section 2385.30 - Withholding by pass-through entities - Returns - Quarterly estimated payments - Written statement of taxable income upon which withholding was based and tax withheld
Section 2385.31 - Amounts withheld by pass-through entities - Fiduciary duty to state - Failure to withhold, file return, pay required amounts, or furnish statement - Liability for penalties and interest - Fine
Section 2385.32 - Failure of individual independent contractors to provide verification of employment authorization - Withholding at top marginal rate
Section 2386 - Printing - Printing-related activities - Distribution of printed materials - Exemptions
Section 2391 - Short title - Oklahoma Tourism Development Act
Section 2392 - Legislative findings and purpose
Section 2393 - Definitions
Section 2394 - Inducements for tourism attraction projects - Criteria - Consultant's report
Section 2395 - Preliminary and final approval of projects
Section 2396 - Approved projects - Agreement terms and provisions
Section 2397 - Inducement claim forms - Sales tax credits