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Oklahoma income taxes

Oklahoma Tax Commission Rules

The permanent rules of the Oklahoma Tax Commission, interpreting and applying Oklahoma tax statutes, have been codified at Title 710 of the Oklahoma Administrative Code (OAC).   The OAC is published by the Office of Administrative Rules, a department of the Secretary of State, and contains all official agency rules.  The rules listed below, while not "official," are identical to those filed for codification, except that an effort has been made to utilize all space.

You may now view PDF files of each OTC rule below. You must have Adobe Acrobat software installed on your computer to access these files. If you do not have this software on your computer, click the "Get Adobe Reader" button below to download.

Please click on the rules chapter title below you wish to view.

On Screen Rule Viewable by Section
Effective Dates
Chapter 1 7/11/2013
Chapter 10 7/1/2013
Chapter 15 7/1/2008
Chapter 20 9/12/2014
Chapter 22 7/1/2013
Chapter 23 7/1/2008
Chapter 25 5/11/2012
Chapter 30 7/1/2008
Chapter 35 6/1/2011
Chapter 40 9/12/2014
Chapter 45 5/11/2012
Chapter 50 9/12/2014
Chapter 55 6/1/2011
Chapter 60 9/12/2014
Chapter 65 9/12/2014
Chapter 70 7/1/2013
Chapter 75 7/1/2007
Chapter 80 7/1/1999
Chapter 85 6/1/2011
Chapter 90 9/12/2014
Chapter 95 9/12/2014

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