Okla. Stat. tit. 68, § 68-281
This is the official text of Okla. Stat. tit. 68, § 68-281, 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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Oklahoma Tax Commission - Coordinating with city and county governments to increase
Official statutory text
A. For all taxable years which begin on or after January 1, 2016, the Oklahoma Tax Commission shall
establish forms and procedures for an aggregate business filing and remittance. At the election of
a person or entity doing business in this state, the aggregate business filing may be used as a single
filing in lieu of the filing of separate returns, applications or other annual filings required pursuant
to the Oklahoma Income Tax Act, the Franchise Tax Code and the fee required pursuant to
paragraph 18 of subsection A of Section 1142 of Title 18 of the Oklahoma Statutes. The
computation of tax liability and the amount of any fees determined by use of the aggregate
business filing shall be in all respects identical to the computation of such liability pursuant to the
Oklahoma Income Tax Act, the Franchise Tax Code and the Oklahoma General Corporation Act;
provided the remittance procedure shall provide for a single remittance, payment or schedule
pursuant to the requirements of subsections G, H and I of Section 2368 of Title 68 of the Oklahoma
Oklahoma Statutes - Title 68. Revenue and Taxation Page 3
establish forms and procedures for an aggregate business filing and remittance. At the election of
a person or entity doing business in this state, the aggregate business filing may be used as a single
filing in lieu of the filing of separate returns, applications or other annual filings required pursuant
to the Oklahoma Income Tax Act, the Franchise Tax Code and the fee required pursuant to
paragraph 18 of subsection A of Section 1142 of Title 18 of the Oklahoma Statutes. The
computation of tax liability and the amount of any fees determined by use of the aggregate
business filing shall be in all respects identical to the computation of such liability pursuant to the
Oklahoma Income Tax Act, the Franchise Tax Code and the Oklahoma General Corporation Act;
provided the remittance procedure shall provide for a single remittance, payment or schedule
pursuant to the requirements of subsections G, H and I of Section 2368 of Title 68 of the Oklahoma
Oklahoma Statutes - Title 68. Revenue and Taxation Page 3
Status: in_force · Read it on the official government site
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