Okla. Stat. tit. 68, § 68-2385.29: Pass-through entities – Definitions

As used in Sections 23 through 25 of this act:

1. “Member” means any person who is a shareholder of an S

Corporation, a partner in a general partnership, a limited

partnership, or limited liability partnership, a member of a limited

liability company, or a beneficiary of a trust;

2. “Nonresident” means an individual who is not a resident of

or domiciled in this state, a business entity that does not have its

commercial domicile in this state, or a trust not organized in this

state; and

3. “Pass-through entity” means a corporation that for the

applicable tax years is treated as an S Corporation under the

Internal Revenue Code, general partnership, limited partnership,

limited liability partnership, trust, or limited liability company

that for the applicable tax year is not taxed as a corporation for

federal income tax purposes.