{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2351","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2351","heading":"Short title and effective date","body":"This article may be cited as the \"Oklahoma Income Tax Act\" and\n\nshall be applicable to all years commencing after December 31, 1970.","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":"7e4b4310ce3f9f194f8cced5209e3b902df17736eade80ba92f1cecf7ec3430e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-235","next":"us-ok/okla.-stat.-tit.-68-68-2352"},"notice":"GroundRules: Original legal text. Not legal advice."}