Okla. Admin. Code § 710:50-17-1 - Corporate returns
(a) Any corporation doing business within or deriving income from sources within Oklahoma is required to file an Oklahoma Corporation Income Tax Return, whether or not a tax is due. All Oklahoma corporate income tax returns, beginning with tax year 2020 returns, must be filed electronically in the format prescribed by the Commission.
(b) Any corporation is subject to Oklahoma income taxes if it has "nexus" with Oklahoma. The purpose of this Subchapter is to provide guidelines for determining what constitutes "nexus", that is, what business activities are needed for any corporation to be subject to Oklahoma income taxes.
Notes
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