{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385","heading":"Specified tax return preparers – Electronic filing","body":"Any specified tax return preparer shall file all individual\n\nincome tax returns prepared by such preparer by electronic means.\n\nThe term “specified tax return preparer” shall have the same meaning\n\nas provided in Section 6011 of the Internal Revenue Code of 1986, as\n\namended. The preparation of a substantial part of a return or claim\n\nfor refund is treated as if it were the preparation of the entire\n\nreturn or claim for refund. This section shall apply to all returns\n\nfiled after December 31, 2010.","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":"3e8f4f30e880a08c4a55661aeaaa5ce86785b6afbd07e6ab112d1fc358b5bb25","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2382","next":"us-ok/okla.-stat.-tit.-68-68-2385.1"},"notice":"GroundRules: Original legal text. Not legal advice."}