Okla. Stat. tit. 68, § 68-2357.74D
This is the official text of Okla. Stat. tit. 68, § 68-2357.74D, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Rules regarding determination letter procedures
Official statutory text
A. The Oklahoma Tax Commission shall promulgate rules
establishing procedures under which:
1. A qualified rural small business capital company may, prior
to making an investment in an Oklahoma rural small business venture,
request a determination letter from the Tax Commission that a
business in which it proposes to invest is an “Oklahoma rural small
business venture”;
2. A person or entity may request a determination letter that a
company meets the definition of a “qualified rural small business
capital company”; and
3. A person or entity may request a determination letter that a
transfer of funds meets the definition of a “qualified investment”.
establishing procedures under which:
1. A qualified rural small business capital company may, prior
to making an investment in an Oklahoma rural small business venture,
request a determination letter from the Tax Commission that a
business in which it proposes to invest is an “Oklahoma rural small
business venture”;
2. A person or entity may request a determination letter that a
company meets the definition of a “qualified rural small business
capital company”; and
3. A person or entity may request a determination letter that a
transfer of funds meets the definition of a “qualified investment”.
Status: in_force · Read it on the official government site
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