RURAL VENTURE CAPITAL FORMATION INCENTIVE ACT
- Section 2357.71 - Short title
- Section 2357.72 - Definitions
- Section 2357.72a - Moratorium on certain tax credits
- Section 2357.73 - Credits for investments in qualified rural small business capital companies
- Section 2357.74 - Credit for investment made in rural small business ventures in conjunction with investment made by qualified rural small business capital company
- Section 2357.74A - Requirements for funds invested in rural small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement
- Section 2357.74B - Recapture event - Tax increase due to recaptured credit amount
- Section 2357.74C - Required records to be prepared and maintained
- Section 2357.74D - Rules regarding determination letter procedures
- Section 2357.74E - Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements
- Section 2357.75 - Reporting to Oklahoma Tax Commission
- Section 2357.76 - Annual reporting to legislature
- Section 2357.76A - Federally regulated investment company exemption
- Section 2357.81 - [Repealed]
- Section 2357.100 - Credit for purchase and transportation of poultry litter - Calculation - Qualification - Carry-forward period
- Section 2357.101 - [Effective Until 11/1/2024] Credit for investment in film or music project
- Section 2357.101 - [Effective 11/1/2024] Credit for investment in film or music project
- Section 2357.102 - [Repealed] Repealed