§ 68-1223. Tax applicability - First year of business.  


Latest version.
  • The Business Activity Tax shall not be levied for the taxable year during which the person begins doing business in this state. However, such person shall file a "no tax" report to comply with such regulations as shall be adopted by the Oklahoma Tax Commission.

Added by Laws 2010, S.J.R. No. 61, § 10.