Subchapter 21 - Oklahoma Taxable Income for Subchapter "S" Corporations
- Section 710:50-21-1 - Subchapter "S" Corporations and 512S Oklahoma returns
- Section 710:50-21-2 - Amended return for Subchapter "S" Corporations
- Section 710:50-21-3 - Reporting the gain on the sale, exchange, or other disposition of property for which a Section 179 expense deduction was passed through to shareholders
- Section 710:50-21-4 - S Corporations that make an election under the Pass-Through Entity Tax Equity Act of 2019
- Section 710:50-21-5 - Add-back of federal depreciation for Oklahoma income tax purposes