Who owes BAT and at what rate/amount?

BAT applies to all entities regardless of form e.g., sole proprietorships, partnerships, limited liability companies, trusts and all types of corporations, doing business in Oklahoma.   

Corporations, associations, joint-stock companies and business trusts doing business in Oklahoma are required to pay BAT in an amount equal to their franchise tax paid for tax year 2010 or $25 whichever is greater.  All others doing business in Oklahoma must pay $25.

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