{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.63d","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.63D","heading":"Rules regarding determination letter procedures","body":"The Oklahoma Tax Commission shall promulgate rules establishing\n\nprocedures under which:\n\n1. A qualified small business capital company may, prior to\n\nmaking an investment in an Oklahoma small business venture, request\n\na determination letter from the Tax Commission that a business in\n\nwhich it proposes to invest is an “Oklahoma small business venture”;\n\n2. A person or entity may request a determination letter that a\n\ncompany meets the definition of a “qualified small business capital\n\ncompany”; and\n\n3. A person or entity may request a determination letter that a\n\ntransfer of funds meets the definition of a “qualified investment”.","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":"1115527d3efbf3e8b7566007d3b92523f57597d21d15fd87d9532f32d398722e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.63c","next":"us-ok/okla.-stat.-tit.-68-68-2357.63e"},"notice":"GroundRules: Original legal text. Not legal advice."}