SMALL BUSINESS CAPITAL FORMATION INCENTIVE ACT
- Section 2357.60 - Short title
- Section 2357.61 - Definitions
- Section 2357.61a - Moratorium on certain tax credits
- Section 2357.62 - Credit for qualified investment in qualified small business capital companies
- Section 2357.63 - Credit for qualified investment made in Oklahoma small business ventures in conjunction with investment made by qualified small business capital company
- Section 2357.63A - Requirements for funds invested in Oklahoma small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement
- Section 2357.63B - Recapture event - Tax increase due to recaptured credit amount
- Section 2357.63C - Required records to be prepared and maintained
- Section 2357.63D - Rules regarding determination letter procedures
- Section 2357.63E - Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements
- Section 2357.64 - Annual report on qualified investments and financial statements to Commission - Annual written statement to investors - Required notification to Commission - Credit reporting and report filing systems
- Section 2357.65 - Annual report to the Legislature
- Section 2357.65A - Federally regulated investment company exemption
- Section 2357.66 - [Repealed]
- Section 2357.67 - [Repealed]