Revenue and taxation; Oklahoma Youth Entrepreneurs Promotion and Development Act of 2023; income tax; exemption; sole proprietor; minors; sales tax exemption; business license exemption; effective date.
Revenue and taxation; bonus depreciation; application; procedure for claiming; amended tax return; prohibiting Tax Commission from assessing penalties or interest under certain conditions. Effective date.
Incentive payments; Oklahoma Quality Jobs Program Act; modifying payment period for certain industry; prohibiting the inclusion of additional award with certain contract extension. Effective date.
Oklahoma Tax Commission; authorizing applicant to file protest and request certain hearing within certain period; requiring notice of hearing. Effective date.
Revenue and taxation; Oklahoma taxable income and adjusted gross income; deduction; sale proceeds; real estate transactions; limitations; effective date.