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2018 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2357.74D. Rules regarding determination letter procedures.
Universal Citation: 68 OK Stat § 68-2357.74D (2018)
A. The Oklahoma Tax Commission shall promulgate rules establishing procedures under which:
1. A qualified rural small business capital company may, prior to making an investment in an Oklahoma rural small business venture, request a determination letter from the Tax Commission that a business in which it proposes to invest is an “Oklahoma rural small business venture”;
2. A person or entity may request a determination letter that a company meets the definition of a “qualified rural 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”.
Added by Laws 2006, c. 281, § 24, emerg. eff. June 7, 2006.
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