{"data":{"id":"us-ok/okla.-stat.-tit.-15-15-1018","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 15, § 15-1018","heading":"Construction of power relating to tax matters","body":"CONSTRUCTION OF POWER RELATING TO TAX MATTERS\n\nIn a statutory power of attorney, the language granting power\n\nwith respect to tax matters empowers the agent to:\n\n1. Prepare, sign, and file federal, state, local, and foreign\n\nincome, gift, payroll, Federal Insurance Contributions Act returns,\n\nand other tax returns, claims for refunds, requests for extension of\n\ntime, petitions regarding tax matters, and any other tax-related\n\ndocuments, including receipts, offers, waivers, consents (including\n\nconsents and agreements under Internal Revenue Code Section 2032A or\n\nany successor section), closing agreements, and any power of\n\nattorney required by the Internal Revenue Service or other taxing\n\nauthority with respect to a tax year upon which the statute of\n\nlimitations has not run and the following twenty-five (25) tax\n\nyears;\n\n2. Pay taxes due, collect refunds, post bonds, receive\n\nconfidential information, and contest deficiencies determined by the\n\nInternal Revenue Service or other taxing authority;\n\n3. Exercise any election available to the principal under\n\nfederal, state, local, or foreign tax law; and\n\n4. Act for the principal in all tax matters for all periods\n\nbefore the Internal Revenue Service, and any other taxing authority.","path":["OK Code","Title 15"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os15.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d2202bb4b5d0ff4c26886d6ec32aa6c67909eb48a62e5a738ff2a3edbcda4570","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-15-15-1017","next":"us-ok/okla.-stat.-tit.-15-15-1019"},"notice":"GroundRules: Original legal text. Not legal advice."}