Okla. Stat. tit. 68, § 68-2362

individual, nonresident individual, a nonresident trust and a

nonresident estate.

A. For tax years beginning on or after January 1, 1994, the

Oklahoma taxable income of a part-year resident individual,

nonresident individual, a nonresident trust and a nonresident estate

shall be calculated following the provisions of Section 2358 of this

title as if all income were earned in Oklahoma.

B. Using Oklahoma income tax rates, part-year resident

individuals, nonresident individuals, nonresident trusts and

nonresident estates shall compute their tax liability on the amount

computed in the preceding paragraph.

C. From the liability computed there shall be deducted all

allowable credits to determine the amount of tax due.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1027

D. Part-year resident individuals, nonresident individuals,

nonresident trusts and nonresident estates shall divide adjusted

gross income from Oklahoma sources by the adjusted gross income from

all sources to arrive at the applicable percentage that Oklahoma

adjusted gross income represents of all adjusted income received by

the taxpayer in the income year.

E. Part-year resident individuals, nonresident individuals,

nonresident trusts and nonresident estates shall multiply the amount

of Oklahoma tax computed by the applicable percentage calculated in

the preceding paragraph in order to determine the amount of income

tax which must be paid to the State of Oklahoma. Nothing in this

section shall be construed to allow for greater than one hundred

percent (100%) of a taxpayer's income to be taxed.

F. For purposes of determining the adjusted gross income from

Oklahoma, the following shall be includable:

1. The ownership of any interest in real or tangible personal

property in this state;

2. A business, trade, profession or occupation carried on in

this state or compensation for services performed in this state;

3. A business, trade, profession or occupation carried on or

compensation for services performed partly within and partly without

this state to the extent allocable and apportionable to Oklahoma as

determined under Section 2358 of this title;

4. The distributive share of the Oklahoma part of partnership

income, gains, losses or deductions;

5. The distributive share of the Oklahoma part of estate or

trust income, gains, losses or deductions;

6. Income from intangible personal property, including

annuities, dividends, interest and gains from the disposition of

intangible personal property to the extent that such income is from

property employed in a trade, business, profession or occupation

carried on in Oklahoma. A part-year resident individual,

nonresident individual, nonresident trust or nonresident estate,

other than a dealer holding property primarily for sale to customers

in the ordinary course of trade or business, shall not be deemed to

carry on a business, trade, profession or occupation in Oklahoma

solely by reason of the purchase and sale of property for its own

account;

7. The distributive share of the Oklahoma taxable income or

loss of a corporation defined in subchapter S of the Internal

Revenue Code, 26 U.S.C., Section 1361 et seq.;

8. Income received from all sources of wagering, games of

chance or any other winnings from sources within this state.

Proceeds which are not money shall be taken into account at their

fair market value; and

9. The distributive share of the Oklahoma part of limited

liability company income, gains, losses or deductions.

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