Okla. Stat. tit. 15, § 15-1018
This is the official text of Okla. Stat. tit. 15, § 15-1018, part of Oklahoma’s Stat. tit. 15, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 15,." Browse the sections below, each linked to its official government source.
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Construction of power relating to tax matters
Official statutory text
CONSTRUCTION OF POWER RELATING TO TAX MATTERS
In a statutory power of attorney, the language granting power
with respect to tax matters empowers the agent to:
1. Prepare, sign, and file federal, state, local, and foreign
income, gift, payroll, Federal Insurance Contributions Act returns,
and other tax returns, claims for refunds, requests for extension of
time, petitions regarding tax matters, and any other tax-related
documents, including receipts, offers, waivers, consents (including
consents and agreements under Internal Revenue Code Section 2032A or
any successor section), closing agreements, and any power of
attorney required by the Internal Revenue Service or other taxing
authority with respect to a tax year upon which the statute of
limitations has not run and the following twenty-five (25) tax
years;
2. Pay taxes due, collect refunds, post bonds, receive
confidential information, and contest deficiencies determined by the
Internal Revenue Service or other taxing authority;
3. Exercise any election available to the principal under
federal, state, local, or foreign tax law; and
4. Act for the principal in all tax matters for all periods
before the Internal Revenue Service, and any other taxing authority.
Oklahoma Statutes - Title 15. Contracts Page 234
In a statutory power of attorney, the language granting power
with respect to tax matters empowers the agent to:
1. Prepare, sign, and file federal, state, local, and foreign
income, gift, payroll, Federal Insurance Contributions Act returns,
and other tax returns, claims for refunds, requests for extension of
time, petitions regarding tax matters, and any other tax-related
documents, including receipts, offers, waivers, consents (including
consents and agreements under Internal Revenue Code Section 2032A or
any successor section), closing agreements, and any power of
attorney required by the Internal Revenue Service or other taxing
authority with respect to a tax year upon which the statute of
limitations has not run and the following twenty-five (25) tax
years;
2. Pay taxes due, collect refunds, post bonds, receive
confidential information, and contest deficiencies determined by the
Internal Revenue Service or other taxing authority;
3. Exercise any election available to the principal under
federal, state, local, or foreign tax law; and
4. Act for the principal in all tax matters for all periods
before the Internal Revenue Service, and any other taxing authority.
Oklahoma Statutes - Title 15. Contracts Page 234
Status: in_force · Read it on the official government site
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