Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 68, § 68-2363: Partners and Partnerships

Where this section sits in the code

The Oklahoma distributive share of partnership income, gains,

losses or deductions of a partnership to be reported by the partners

shall be the same portion of that reported for federal income tax

purposes, as the Oklahoma income, gain, losses or deduction

determined under Sections 2358 and/or 2362 of this title for said

partnership, bears to the federal income, gains, losses or

deductions.

Collected 2026-09-14T18:32:36Z. Source file · JSON