us-ok/stat
Okla. Stat. tit. 68, § 2385
Specified tax return preparers – Electronic filing
Official textoscn.netlast amended
Any specified tax return preparer shall file all individual income tax returns prepared by such preparer by electronic means.
The term "specified tax return preparer" shall have the same meaning as provided in Section 6011 of the Internal Revenue Code of 1986, as amended. The preparation of a substantial part of a return or claim for refund is treated as if it were the preparation of the entire return or claim for refund. This section shall apply to all returns filed after December 31, 2010.
Amendment history
Added by Laws 2003, c. 472, § 21. Amended by Laws 2010, c. 419, § 4, eff. Nov. 1, 2010.
Source: view the official text
Nearby sections (25 sections)
- 2370.2 · Subchapter S elections
- 2370.3 · Repealed by Laws 2013, c. 363, § 19, eff. Jan. 1, 2014
- 2372 · Returns by banking institutions
- 2373 · Claim for refund — Return required — Limitation period
- 2374 · Interest
- 2375 · Payment of tax - Delinquency - Penalties and interest -…
- 2376 · False return - Failure to return - Prosecution - Penalty
- 2377 · Prosecutions for failure to file income tax return or for filing…
- 2378 · Other taxes not in lieu of income tax
- 2379 · Taxes levied by prior laws
- 2381 · Applicability of act to taxable years
- 2382 · Invalidity clause
- 2385 · Specified tax return preparers – Electronic filing
- 2385.1 · Definitions
- 2385.2 · Amount to be withheld
- 2385.3 · Payment of taxes to Tax Commission - Statement to employee -…
- 2385.4 · Overpayments
- 2385.5 · Credit as taxes paid
- 2385.6 · Penalty for failure to pay over or file return - Failure to…
- 2385.7 · Declaration of estimated tax
- 2385.8 · Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000
- 2385.9 · Payment of estimated tax
- 2385.10 · Refunds - Filing of return as constituting claim
- 2385.11 · Extensions of time for filing declarations and payment of tax
- 2385.12 · Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000