Okla. Stat. tit. 18, § 18-1142.2
This is the official text of Okla. Stat. tit. 18, § 18-1142.2, part of Oklahoma’s Stat. tit. 18, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 18,." Browse the sections below, each linked to its official government source.
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Treatment of payment as credit
Official statutory text
Notwithstanding any other provision of law, the payment of the
tax levied pursuant to subsection A of Section 5 of this act for the
years 2011, 2012, and 2013 by any person doing business in this
state who is not subject to the franchise tax levied under the
provisions of Sections 1203, 1204, and 1205 of Title 68 of the
Oklahoma Statutes shall be considered as a credit against the total
amount such person is required to pay or remit annually for
certification or registration fees pursuant to the provisions of
Section 2055.2 of Title 18 or Section 311.1 of Title 54 of the
Oklahoma Statutes. In no event shall the credit be refunded.
Oklahoma Statutes - Title 18. Corporations Page 518
The Oklahoma Tax Commission and the Secretary of State shall
adopt a procedure to verify that a person claims a maximum of one
credit per year pursuant to this section.
tax levied pursuant to subsection A of Section 5 of this act for the
years 2011, 2012, and 2013 by any person doing business in this
state who is not subject to the franchise tax levied under the
provisions of Sections 1203, 1204, and 1205 of Title 68 of the
Oklahoma Statutes shall be considered as a credit against the total
amount such person is required to pay or remit annually for
certification or registration fees pursuant to the provisions of
Section 2055.2 of Title 18 or Section 311.1 of Title 54 of the
Oklahoma Statutes. In no event shall the credit be refunded.
Oklahoma Statutes - Title 18. Corporations Page 518
The Oklahoma Tax Commission and the Secretary of State shall
adopt a procedure to verify that a person claims a maximum of one
credit per year pursuant to this section.
Status: in_force · Read it on the official government site
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