us-ok/stat
Okla. Stat. tit. 68, § 2357.63D
Rules regarding determination letter procedures
The Oklahoma Tax Commission shall promulgate rules establishing procedures under which:
# 1.
A qualified small business capital company may, prior to making an investment in an Oklahoma small business venture, request a determination letter from the Tax Commission that a business in which it proposes to invest is an "Oklahoma small business venture";
# 2.
A person or entity may request a determination letter that a company meets the definition of a "qualified small business capital company"; and
# 3.
A person or entity may request a determination letter that a transfer of funds meets the definition of a "qualified investment".
Amendment history
Added by Laws 2006, c. 281, § 13, emerg. eff. June 7, 2006.
Source: view the official text
Nearby sections (25 sections)
- 2357.56 · Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993
- 2357.57 · Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993
- 2357.58 · Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993
- 2357.59 · Certain tax credits to be allowed
- 2357.60 · Short title
- 2357.61 · Definitions
- 2357.61a · Moratorium on certain tax credits
- 2357.62 · Credit for qualified investment in qualified small business…
- 2357.63 · Credit for qualified investment made in Oklahoma small…
- 2357.63A · Requirements for funds invested in Oklahoma small business…
- 2357.63B · Recapture event - Tax increase due to recaptured credit…
- 2357.63C · Required records to be prepared and maintained
- 2357.63D · Rules regarding determination letter procedures
- 2357.63E · Effect of favorable determination letters issued prior to…
- 2357.64 · Annual report on qualified investments and financial…
- 2357.65 · Annual report to the Legislature
- 2357.65A · Federally regulated investment company exemption
- 2357.66 · Repealed by Laws 2013, c. 363, § 13, eff. Jan. 1, 2014
- 2357.67 · Repealed by Laws 2013, c. 363, § 14, eff. Jan. 1, 2014
- 2357.71 · Short title
- 2357.72 · Definitions
- 2357.72a · Moratorium on certain tax credits
- 2357.73 · Credits for investments in qualified rural small business…
- 2357.74 · Credit for investment made in rural small business ventures…
- 2357.74A · Requirements for funds invested in rural small business…