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 Oklahoma Statutes (Last Updated: September 18, 2014)
 Title 68. REVENUE AND TAXATION

  § 68-1221. Required statement - Contents.  

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  • A. In addition to any other statement required by law, each and every person subject to the provisions of this act shall file with the Oklahoma Tax Commission a statement under oath of one of its principal officers, partners, members or other responsible party. The statement shall be in such form as the Tax Commission shall prescribe, including but not limited to the following:

    1.  The amount of total revenue allocated or apportioned to Oklahoma and the deductions provided in this act to arrive at net revenue;

    2.  Identification of the type of person for which the return is filed;

    3.  The North American Industry Classification System (NAICS) code for the business activity in which the person is engaged;

    4.  The location of the person’s office or offices;

    5.  The names of its officers, members, partners or registered agents, if any, and the residence and post office address of each as the same appear of record on the last day of the tax year; and

    6.  Such further information as the Tax Commission may require to enable it to compute correctly and collect the tax herein levied. In addition to the information required on reports, the Tax Commission may request and the person must furnish any information deemed necessary for a correct computation of the tax levied herein.

    B. The provisions of Section 205 of this title shall not be construed to prevent the Tax Commission from furnishing the names of officers, members, partners or registered agents of any person subject to tax under this act, and it may furnish certificates to show the compliance or noncompliance with the provisions of this act by any person, under such rules as the Tax Commission may adopt, and shall collect a fee of One Dollar ($1.00) for each certificate so furnished.

    C. For tax years 2010, 2011, and 2012, the Tax Commission shall promulgate rules for the furnishing of information as required under this section. The Tax Commission shall make a good faith effort to prescribe a form that will enable persons to comply with this act based on the latest information available in a manner that will be the least burdensome on the person.

Added by Laws 2010, S.J.R. No. 61, § 8.