{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-205.6","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-205.6","heading":"Disclosure of taxpayers who claimed tax credits","body":"A. The Oklahoma Tax Commission shall prepare and maintain a\n\nlist of all taxpayers who have claimed any tax credit authorized by\n\nany provisions of state law and related to a tax administered by the\n\nTax Commission. The Office of Management and Enterprise Services\n\nshall cause the list to be posted on the Internet through the\n\nTaxpayer Transparency Act website in a format which is searchable\n\nand can be exported in raw data form.\n\nThe Office of Management and Enterprise Services shall include\n\nthe name of each taxpayer who claimed a credit, the amount of such\n\ncredit and the specific statutory provision under which the credit\n\nwas claimed. The Internet list shall be updated not less than\n\nmonthly. The list shall include the identity of all taxpayers or\n\norganizations having any part in the chain of custody or claim to\n\nthe credit or credits at any time during the credit’s existence from\n\nthe initial time the credit is earned, through the time that the\n\ncredit is claimed on a tax return.\n\nB. For the purposes of this section, “tax credit” means a\n\ncredit against tax liability that is a credit administered by the\n\nTax Commission, excluding credits authorized under Section 28-101 of\n\nTitle 70 of the Oklahoma Statutes and paragraphs 1 and 2 of\n\nsubsection B of Section 2357, Section 2357.4, and Sections 2357.29\n\nand 2357.43 of this title.\n\nC. In addition to the disclosure required by subsection A of\n\nthis section, for any tax credit that may be claimed by any person\n\nor any lawfully recognized business entity pursuant to the\n\nprovisions of Sections 2357.62, 2357.63, 2357.73, and 2357.74 of\n\nthis title, the Oklahoma Tax Commission shall maintain a list of any\n\nperson and any such entity that may be able to claim any such credit\n\nas a result of the allocation of tax credits based upon the pass-\n\nthrough federal income tax treatment applicable to the entity that\n\nmakes a qualified investment, as such term is defined by paragraph 6\n\nof Section 2357.61 of this title and paragraph 7 of Section 2357.72\n\nof this title, in either a qualified small business capital company\n\nor a qualified rural small business capital company. For purposes\n\nof this subsection, the Tax Commission shall determine the identity\n\nof such persons and legal entities as of the December 31 date of the\n\ncalendar year during which the qualified investment is made.\n\nD. Upon the effective date of this act, information on\n\ntaxpayers claiming the tax credits authorized under Section 28-101\n\nof Title 70 of the Oklahoma Statutes shall be removed from the list\n\nmaintained and posted online pursuant to subsection A of this\n\nsection.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"efd107466d29e0012656fb580fedc8cf9fb26530e6fd9ed95681a16b2e039510","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-205.5","next":"us-ok/okla.-stat.-tit.-68-68-206"},"notice":"GroundRules: Original legal text. Not legal advice."}