{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.74d","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.74D","heading":"Rules regarding determination letter procedures","body":"A. The Oklahoma Tax Commission shall promulgate rules\n\nestablishing procedures under which:\n\n1. A qualified rural small business capital company may, prior\n\nto making an investment in an Oklahoma rural small business venture,\n\nrequest a determination letter from the Tax Commission that a\n\nbusiness in which it proposes to invest is an “Oklahoma rural small\n\nbusiness venture”;\n\n2. A person or entity may request a determination letter that a\n\ncompany meets the definition of a “qualified rural small business\n\ncapital company”; 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":"38fcdbf6e239c5ed66016c940ae9f076bd34a8b57c4cc5bfdea86e97b82d83d1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.74c","next":"us-ok/okla.-stat.-tit.-68-68-2357.74e"},"notice":"GroundRules: Original legal text. Not legal advice."}