Okla. Stat. tit. 68, § 68-270
This is the official text of Okla. Stat. tit. 68, § 68-270, 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.
Certification of credit qualification – Report of credits
Official statutory text
claimed and allowed.
A. Notwithstanding any other provisions of this section, the
Oklahoma Tax Commission shall, upon request of any taxpayer or the
taxpayer's authorized agent, representative or attorney, provide
certification in writing of qualification for the credits in the
following sections of law:
1. Section 2357.7 of this title;
2. Section 2357.11 of this title;
3. Section 2357.32A of this title;
4. Section 2357.41 of this title; and
5. Section 2357.42 of this title.
B. On or before November 1 of each year subsequent to the
effective date of this section, the Oklahoma Tax Commission shall
file a report with the Speaker of the Oklahoma House of
Representatives, the President Pro Tempore of the State Senate and
the Director of the Office of Management and Enterprise Services,
stating the amount of credits claimed and allowed.
A. Notwithstanding any other provisions of this section, the
Oklahoma Tax Commission shall, upon request of any taxpayer or the
taxpayer's authorized agent, representative or attorney, provide
certification in writing of qualification for the credits in the
following sections of law:
1. Section 2357.7 of this title;
2. Section 2357.11 of this title;
3. Section 2357.32A of this title;
4. Section 2357.41 of this title; and
5. Section 2357.42 of this title.
B. On or before November 1 of each year subsequent to the
effective date of this section, the Oklahoma Tax Commission shall
file a report with the Speaker of the Oklahoma House of
Representatives, the President Pro Tempore of the State Senate and
the Director of the Office of Management and Enterprise Services,
stating the amount of credits claimed and allowed.
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.