{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.100","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.100","heading":"Credit for purchase and transportation of poultry","body":"litter – Calculation – Qualification – Carry-forward period.\n\nA. For taxable years beginning after December 31, 2004, and\n\nending on or before December 31, 2009, there shall be allowed a\n\ncredit against the tax imposed by Section 2355 of this title for the\n\npurchase and transportation of poultry litter. Subject to the\n\nlimitations provided in subsection C of this section, the credit\n\nshall be available to the purchaser of the poultry litter and shall\n\nequal Five Dollars ($5.00) per ton purchased and transported.\n\nB. Except as provided in subsection F of this section, for\n\ntaxable years beginning after December 31, 2009, and ending on or\n\nbefore December 31, 2013, there shall be allowed a credit against\n\nthe tax imposed by Section 2355 of this title for the purchase and\n\ntransportation of poultry litter. Subject to the limitations\n\nprovided in subsection C of this section, the credit shall be\n\navailable to the purchaser of the poultry litter and shall equal Ten\n\nDollars ($10.00) per ton purchased and transported.\n\nC. 1. The total of the credits authorized by this section\n\nshall not exceed Three Hundred Seventy-five Thousand Dollars\n\n($375,000.00) annually. The amount of the credit for each purchaser\n\nshall be adjusted annually so that the total estimate of the credits\n\nauthorized by this section does not exceed Three Hundred Seventy-\n\nfive Thousand Dollars ($375,000.00). The formula to be used for the\n\npercentage adjustment shall be Three Hundred Seventy-five Thousand\n\nDollars ($375,000.00) divided by the credits claimed in the\n\npreceding year. In no event shall the credit be claimed more than\n\nonce by a taxpayer each taxable year.\n\n2. In the event the total tax credits authorized by this\n\nsection exceed Three Hundred Seventy-five Thousand Dollars\n\n($375,000.00) in any calendar year, the Oklahoma Tax Commission\n\nshall permit any excess over Three Hundred Seventy-five Thousand\n\nDollars ($375,000.00) but shall factor such excess into the\n\npercentage adjustment formula for subsequent years.\n\nD. In order to qualify for the credit provided for in\n\nsubsections A and B of this section:\n\n1. The poultry litter shall only be purchased from an Oklahoma-\n\nbased poultry operation registered with the State Board of\n\nAgriculture and located within an environmentally sensitive and\n\nnutrient-limited watershed area as defined in the most recent\n\nOklahoma Water Quality Standards;\n\n2. The poultry litter shall be used or spread in a watershed\n\nthat is not environmentally sensitive and nutrient-limited as\n\ndefined in the most recent Oklahoma Water Quality Standards; and\n\n3. The poultry litter shall be applied by a certified poultry\n\nwaste applicator as defined by Section 10-9.1 of Title 2 of the\n\nOklahoma Statutes and in accordance with the provisions of Sections\n\n10-9.16 through 10-9.21 of Title 2 of the Oklahoma Statutes and any\n\nrules promulgated by the Oklahoma Department of Agriculture, Food,\n\nand Forestry.\n\nE. The credit allowed by this section shall be available to the\n\ntaxpayer in the year in which the poultry litter was purchased and\n\ntransported, provided the taxpayer is found by the Oklahoma\n\nDepartment of Agriculture, Food, and Forestry to have applied the\n\npoultry litter in a manner consistent with an Animal Waste\n\nManagement Plan, as defined in Section 10-9.1 of Title 2 of the\n\nOklahoma Statutes, specifically designed to restore and protect\n\nbeneficial uses from impairment from nutrients. If the credit\n\nexceeds the amount of income taxes due or if there are no state\n\nincome taxes due on the income of the taxpayer, the amount of the\n\ncredit not used as an offset against the income taxes for a year may\n\nbe carried forward as a credit against subsequent income tax\n\nliability for a period not to exceed five (5) years.\n\nF. No credit otherwise authorized by the provisions of this\nrients. If the credit\n\nexceeds the amount of income taxes due or if there are no state\n\nincome taxes due on the income of the taxpayer, the amount of the\n\ncredit not used as an offset against the income taxes for a year may\n\nbe carried forward as a credit against subsequent income tax\n\nliability for a period not to exceed five (5) years.\n\nF. No credit otherwise authorized by the provisions of this\n\nsection may be claimed for any event, transaction, investment,\n\nexpenditure or other act occurring on or after July 1, 2010, for\n\nwhich the credit would otherwise be allowable. The provisions of\n\nthis subsection shall cease to be operative on July 1, 2012.\n\nBeginning July 1, 2012, the credit authorized by this section may be\n\nclaimed for any event, transaction, investment, expenditure or other\n\nact occurring on or after July 1, 2012, according to the provisions\n\nof this section.","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":"35c3c4445d716078270aba49b7a03d631dc03fa5dbbddf2b76159b3e965d52e1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.10","next":"us-ok/okla.-stat.-tit.-68-68-2357.101"},"notice":"GroundRules: Original legal text. Not legal advice."}