{"data":{"id":"us-ok/okla.-stat.-tit.-18-18-1142.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 18, § 18-1142.2","heading":"Treatment of payment as credit","body":"Notwithstanding any other provision of law, the payment of the\n\ntax levied pursuant to subsection A of Section 5 of this act for the\n\nyears 2011, 2012, and 2013 by any person doing business in this\n\nstate who is not subject to the franchise tax levied under the\n\nprovisions of Sections 1203, 1204, and 1205 of Title 68 of the\n\nOklahoma Statutes shall be considered as a credit against the total\n\namount such person is required to pay or remit annually for\n\ncertification or registration fees pursuant to the provisions of\n\nSection 2055.2 of Title 18 or Section 311.1 of Title 54 of the\n\nOklahoma Statutes. In no event shall the credit be refunded.\n\nThe Oklahoma Tax Commission and the Secretary of State shall\n\nadopt a procedure to verify that a person claims a maximum of one\n\ncredit per year pursuant to this section.","path":["OK Code","Title 18"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"cad9da30b14ea02ef2914fd656626cf3323478cb175583e5b904d8e822694cc1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-18-18-1142.1","next":"us-ok/okla.-stat.-tit.-18-18-1143"},"notice":"GroundRules: Original legal text. Not legal advice."}