Okla. Stat. tit. 68, § 68-295
This is the official text of Okla. Stat. tit. 68, § 68-295, 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.
Tax credit data available online
Official statutory text
A. The Oklahoma Tax Commission is authorized and directed to
make tax credit data available on its website. Data shall be made
available in an open-structured data format that may be downloaded
by the public and that allows the user to systematically sort,
search and access all data without any fee or charge for access. As
used in this section, "tax credit" means a credit pursuant to the
Oklahoma Income Tax Act against tax liability which is taken by a
taxpayer.
B. Such website shall also include, but not be limited to:
1. A brief explanation of the credit, including the year the
credit was first allowed to taxpayers; and
2. The following information for tax year 2013 and each tax
year thereafter for each credit:
a. the amount of credits claimed,
b. the amount of credits used to reduce tax liability or
refunded to taxpayers,
c. the amount of credits carried over to a future tax
year, if available,
d. the number of taxpayers claiming the credit, and
e. the annual growth rate in the number and amount of
credits claimed.
C. The provisions of subsection A of this section shall be
applicable to tax credits enacted prior to and after the effective
date of this act.
D. Notwithstanding the provisions of Section 205 of Title 68 of
the Oklahoma Statutes, the Tax Commission is authorized to provide
the information in subsection B of this section regardless of the
number of taxpayers claiming the credit.
E. The Tax Commission shall make the data available on its
website on or before January 1, 2020.
make tax credit data available on its website. Data shall be made
available in an open-structured data format that may be downloaded
by the public and that allows the user to systematically sort,
search and access all data without any fee or charge for access. As
used in this section, "tax credit" means a credit pursuant to the
Oklahoma Income Tax Act against tax liability which is taken by a
taxpayer.
B. Such website shall also include, but not be limited to:
1. A brief explanation of the credit, including the year the
credit was first allowed to taxpayers; and
2. The following information for tax year 2013 and each tax
year thereafter for each credit:
a. the amount of credits claimed,
b. the amount of credits used to reduce tax liability or
refunded to taxpayers,
c. the amount of credits carried over to a future tax
year, if available,
d. the number of taxpayers claiming the credit, and
e. the annual growth rate in the number and amount of
credits claimed.
C. The provisions of subsection A of this section shall be
applicable to tax credits enacted prior to and after the effective
date of this act.
D. Notwithstanding the provisions of Section 205 of Title 68 of
the Oklahoma Statutes, the Tax Commission is authorized to provide
the information in subsection B of this section regardless of the
number of taxpayers claiming the credit.
E. The Tax Commission shall make the data available on its
website on or before January 1, 2020.
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.