Taxable income apportionment; retail companies.
Income tax, state; eligibility of companies for apportionment modification.
Income tax, corporate; apportionment of income using single sales factor method.
Allowing single sales factor apportionment of business income for certain taxpayers.
Providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, deductions from income when using the single sales factor and receipts factor and the decrease in corporate income tax rates.
Revenue and taxation; Oklahoma taxable income; apportionment factors; effective date.
Income tax; modifying certain apportionment factor for calculation of Oklahoma taxable income. Effective date.
Revenue and taxation; income tax; Oklahoma taxable income; apportionment factors; elections; definitions; effective date.
Revenue and taxation; income tax; Oklahoma taxable income; apportionment factors; elections; definitions; effective date.
Providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, deductions from income when using the single sales factor and receipts factor, the decrease in corporate income tax rates determining when sales other than tangible personal property are made in the state and excluding sales of a unitary business group of electric and natural gas public utilities.