{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.29","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.29","heading":"Pass-through entities – Definitions","body":"As used in Sections 23 through 25 of this act:\n\n1. “Member” means any person who is a shareholder of an S\n\nCorporation, a partner in a general partnership, a limited\n\npartnership, or limited liability partnership, a member of a limited\n\nliability company, or a beneficiary of a trust;\n\n2. “Nonresident” means an individual who is not a resident of\n\nor domiciled in this state, a business entity that does not have its\n\ncommercial domicile in this state, or a trust not organized in this\n\nstate; and\n\n3. “Pass-through entity” means a corporation that for the\n\napplicable tax years is treated as an S Corporation under the\n\nInternal Revenue Code, general partnership, limited partnership,\n\nlimited liability partnership, trust, or limited liability company\n\nthat for the applicable tax year is not taxed as a corporation for\n\nfederal income tax purposes.","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":"af5c7f00ffb5b841387f63dbc12ea8574ffbd74f9ad905a0a97b91db66377488","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385.28","next":"us-ok/okla.-stat.-tit.-68-68-2385.3"},"notice":"GroundRules: Original legal text. Not legal advice."}