{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-281","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-281","heading":"Oklahoma Tax Commission - Coordinating with city and county governments to increase","body":"A. For all taxable years which begin on or after January 1, 2016, the Oklahoma Tax Commission shall\n\nestablish forms and procedures for an aggregate business filing and remittance. At the election of\n\na person or entity doing business in this state, the aggregate business filing may be used as a single\n\nfiling in lieu of the filing of separate returns, applications or other annual filings required pursuant\n\nto the Oklahoma Income Tax Act, the Franchise Tax Code and the fee required pursuant to\n\nparagraph 18 of subsection A of Section 1142 of Title 18 of the Oklahoma Statutes. The\n\ncomputation of tax liability and the amount of any fees determined by use of the aggregate\n\nbusiness filing shall be in all respects identical to the computation of such liability pursuant to the\n\nOklahoma Income Tax Act, the Franchise Tax Code and the Oklahoma General Corporation Act;\n\nprovided the remittance procedure shall provide for a single remittance, payment or schedule\n\npursuant to the requirements of subsections G, H and I of Section 2368 of Title 68 of the Oklahoma","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":"e0e8b7d8aa145b48cf6d874f109030612513f2c7e3507211e7081b4807a6e490","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2809","next":"us-ok/okla.-stat.-tit.-68-68-2811"},"notice":"GroundRules: Original legal text. Not legal advice."}