Okla. Stat. tit. 68, § 68-2385.29
This is the official text of Okla. Stat. tit. 68, § 68-2385.29, 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.
Pass-through entities – Definitions
Official statutory text
As used in Sections 23 through 25 of this act:
1. “Member” means any person who is a shareholder of an S
Corporation, a partner in a general partnership, a limited
partnership, or limited liability partnership, a member of a limited
liability company, or a beneficiary of a trust;
2. “Nonresident” means an individual who is not a resident of
or domiciled in this state, a business entity that does not have its
commercial domicile in this state, or a trust not organized in this
state; and
3. “Pass-through entity” means a corporation that for the
applicable tax years is treated as an S Corporation under the
Internal Revenue Code, general partnership, limited partnership,
limited liability partnership, trust, or limited liability company
that for the applicable tax year is not taxed as a corporation for
federal income tax purposes.
1. “Member” means any person who is a shareholder of an S
Corporation, a partner in a general partnership, a limited
partnership, or limited liability partnership, a member of a limited
liability company, or a beneficiary of a trust;
2. “Nonresident” means an individual who is not a resident of
or domiciled in this state, a business entity that does not have its
commercial domicile in this state, or a trust not organized in this
state; and
3. “Pass-through entity” means a corporation that for the
applicable tax years is treated as an S Corporation under the
Internal Revenue Code, general partnership, limited partnership,
limited liability partnership, trust, or limited liability company
that for the applicable tax year is not taxed as a corporation for
federal income tax purposes.
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.