Oklahoma Statutes (Last Updated: September 18, 2014)

§ 68-2357.63D. Rules regarding determination letter procedures.

Latest version.

The Oklahoma Tax Commission shall promulgate rules establishing procedures under which:
1. A qualified small business capital company may, prior to making an investment in an Oklahoma small business venture, request a determination letter from the Tax Commission that a business in which it proposes to invest is an “Oklahoma small business venture”;
2. A person or entity may request a determination letter that a company meets the definition of a “qualified small business capital company”; and
3. A person or entity may request a determination letter that a transfer of funds meets the definition of a “qualified investment”.

Added by Laws 2006, c. 281, § 13, emerg. eff. June 7, 2006.

                    
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