Oklahoma Statutes
§ 68-2363 — Partners and Partnerships.
Oklahoma § 68-2363
JurisdictionOklahoma
Title 68Revenue And Taxation
This text of Oklahoma § 68-2363 (Partners and Partnerships.) 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, § 68-2363 (2026).
Text
The Oklahoma distributive share of partnership income, gains, losses or deductions of a partnership to be reported by the partners shall be the same portion of that reported for federal income tax purposes, as the Oklahoma income, gain, losses or deduction determined under Sections 2358 and/or 2362 of this title for said partnership, bears to the federal income, gains, losses or deductions.
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Legislative History
Laws 1971, c. 137, § 13, emerg. eff. May 11, 1971.
Nearby Sections
15
§ 68-1001.2
Definitions.§ 68-1001.3
Repealed§ 68-1001.3a
Economically at-risk oil or gas lease - Tax§ 68-1004a
RepealedCite This Page — Counsel Stack
Bluebook (online)
Oklahoma § 68-2363, Counsel Stack Legal Research, https://law.counselstack.com/statute/ok/68/68-2363.