homepage graphic go to homepage contact us search the site

Forms & Publications
Online Services
Income Taxes
Business Taxes
Motor Vehicle
Gross Production
Ad Valorem
Payment Options
Rules & Decisions
How do i...
Frequently Asked Questions
General Agency Information

Should Single Member LLCs which were created and pay their Annual SOS $25 but do not have accounts in their name nor any activity nor file any returns need to file and pay the $25? 

Yes, the described single member LLCs are required to file and pay the $25 Business Activity Tax.  LLCs paying the tax pursuant to filing BT-190 are allowed a credit against their $25 certification fee paid to the Secretary of State.



If your question has not been answered, please visit the Contact Us site and email us your question. Great questions from taxpayers are how this section of the website is created.


Copyright © 2011, Oklahoma Tax Commission
Security Statement | Privacy Statement | Feedback | OK.gov
Last Modified 6/16/2011


forms and publications online services Oklahoma income taxes Oklahoma business taxes motor vehicle information payment options OTC reports OTC rules and commission decisions Steps to take for common tax needs meetings schedule Oklahoma tax due dates calendar frequently asked questions Oklahoma ad valorem information general information