Okla. Stat. tit. 74, § 74-2106
This is the official text of Okla. Stat. tit. 74, § 74-2106, part of Oklahoma’s Stat. tit. 74, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 74,." Browse the sections below, each linked to its official government source.
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Tax exemptions
Official statutory text
A. An export trading company, with a registered office or other
office in this state, shall be exempt from state corporate income
tax and franchise tax for a period of two (2) years from the date
the Commission certifies the export trading company as a qualified
export trading company. A copy of such certificate shall be filed
with the Oklahoma Tax Commission which shall verify compliance with
this act prior to allowing the tax exemption provided for herein.
For purposes of the Export Trading Company Act, an export trading
company shall be deemed to have an office in Oklahoma if it performs
export trade services in this state.
B. Export trading companies shall not qualify for the tax
exemptions of this section for sales made within the United States.
C. A subsidiary or affiliate of a qualified export trading
company shall not be entitled to the tax exemptions provided for in
this section unless such subsidiary or affiliate is certified as a
qualified export trading company pursuant to Section 2107 of this
title.
office in this state, shall be exempt from state corporate income
tax and franchise tax for a period of two (2) years from the date
the Commission certifies the export trading company as a qualified
export trading company. A copy of such certificate shall be filed
with the Oklahoma Tax Commission which shall verify compliance with
this act prior to allowing the tax exemption provided for herein.
For purposes of the Export Trading Company Act, an export trading
company shall be deemed to have an office in Oklahoma if it performs
export trade services in this state.
B. Export trading companies shall not qualify for the tax
exemptions of this section for sales made within the United States.
C. A subsidiary or affiliate of a qualified export trading
company shall not be entitled to the tax exemptions provided for in
this section unless such subsidiary or affiliate is certified as a
qualified export trading company pursuant to Section 2107 of this
title.
Status: in_force · Read it on the official government site
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