Oklahoma § 68-2357.63D Rules regarding determination letter procedures.

Oklahoma Statutes

§ 68-2357.63D — Rules regarding determination letter procedures.

Oklahoma § 68-2357.63D

Title 68Revenue And Taxation

This text of Oklahoma § 68-2357.63D (Rules regarding determination letter procedures.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-2357.63D (2026).

Text

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”.

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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”.