{"data":{"id":"us-ok/okla.-stat.-tit.-58-58-3039","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 58, § 58-3039","heading":"Taxes","body":"Unless the power of attorney otherwise provides, language in a\n\npower of attorney granting general authority with respect to taxes\n\nauthorizes the agent to:\n\n1. Prepare, sign and file federal, state, local and foreign\n\nincome, gift, payroll, property, Federal Insurance Contributions Act\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,\n\n26 U.S.C., Section 2032A, as amended, closing agreements, and any\n\npower of attorney required by the Internal Revenue Service or other\n\ntaxing authority with respect to a tax year upon which the statute\n\nof limitations 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 or other taxing authority.","path":["OK Code","Title 58"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os58.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"dbd17130f0d1129e0d94a4b23a9d9bb6ca40038d64ec781befaf6506b8167751","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-58-58-3038","next":"us-ok/okla.-stat.-tit.-58-58-3040"},"notice":"GroundRules: Original legal text. Not legal advice."}