Okla. Stat. tit. 68, § 68-2385
This is the official text of Okla. Stat. tit. 68, § 68-2385, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Specified tax return preparers – Electronic filing
Official statutory text
Any specified tax return preparer shall file all individual
income tax returns prepared by such preparer by electronic means.
The term “specified tax return preparer” shall have the same meaning
as provided in Section 6011 of the Internal Revenue Code of 1986, as
amended. The preparation of a substantial part of a return or claim
for refund is treated as if it were the preparation of the entire
return or claim for refund. This section shall apply to all returns
filed after December 31, 2010.
income tax returns prepared by such preparer by electronic means.
The term “specified tax return preparer” shall have the same meaning
as provided in Section 6011 of the Internal Revenue Code of 1986, as
amended. The preparation of a substantial part of a return or claim
for refund is treated as if it were the preparation of the entire
return or claim for refund. This section shall apply to all returns
filed after December 31, 2010.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.