{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-295","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-295","heading":"Tax credit data available online","body":"A. The Oklahoma Tax Commission is authorized and directed to\n\nmake tax credit data available on its website. Data shall be made\n\navailable in an open-structured data format that may be downloaded\n\nby the public and that allows the user to systematically sort,\n\nsearch and access all data without any fee or charge for access. As\n\nused in this section, \"tax credit\" means a credit pursuant to the\n\nOklahoma Income Tax Act against tax liability which is taken by a\n\ntaxpayer.\n\nB. Such website shall also include, but not be limited to:\n\n1. A brief explanation of the credit, including the year the\n\ncredit was first allowed to taxpayers; and\n\n2. The following information for tax year 2013 and each tax\n\nyear thereafter for each credit:\n\na. the amount of credits claimed,\n\nb. the amount of credits used to reduce tax liability or\n\nrefunded to taxpayers,\n\nc. the amount of credits carried over to a future tax\n\nyear, if available,\n\nd. the number of taxpayers claiming the credit, and\n\ne. the annual growth rate in the number and amount of\n\ncredits claimed.\n\nC. The provisions of subsection A of this section shall be\n\napplicable to tax credits enacted prior to and after the effective\n\ndate of this act.\n\nD. Notwithstanding the provisions of Section 205 of Title 68 of\n\nthe Oklahoma Statutes, the Tax Commission is authorized to provide\n\nthe information in subsection B of this section regardless of the\n\nnumber of taxpayers claiming the credit.\n\nE. The Tax Commission shall make the data available on its\n\nwebsite on or before January 1, 2020.","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":"6641257e090424f4428be9d618894a3cfe032c82f62fcf46552a056a5cf60a4f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2949","next":"us-ok/okla.-stat.-tit.-68-68-3001"},"notice":"GroundRules: Original legal text. Not legal advice."}