Oklahoma § 68-2385 Specified tax return preparers – Electronic filing.

Oklahoma Statutes

§ 68-2385 — Specified tax return preparers – Electronic filing.

Oklahoma § 68-2385

Title 68Revenue And Taxation

This text of Oklahoma § 68-2385 (Specified tax return preparers – Electronic filing.) 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, § 68-2385 (2026).

Text

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.

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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.