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OK HB3131

OK HB3131
Franchise Tax Code; levy of tax after certain year; annual statement requirement; effective date.


summary

Introduced
02/07/2022
In Committee
04/13/2022
Crossed Over
03/09/2022
Passed
Dead
05/27/2022

Introduced Session

2022 Regular Session

Bill Summary

An Act relating to revenue and taxation; repealing 68 O.S. 2021, Sections 1201, 1202, 1203, 1204, 1205, 1206, 1207, 1208, 1209, 1210, 1211, 1212, 1212.1, 1213 and 1214, which relate to franchise tax; providing an effective date; and declaring an emergency.

AI Summary

This bill repeals the state's franchise tax law, which previously required corporations and other business entities organized under Oklahoma law or doing business in the state to pay an annual franchise tax. The repeal applies to tax year 2022 and all previous tax years. The bill also removes the requirement for these entities to file an annual statement with the Oklahoma Tax Commission providing details about their business and finances. The repeal takes effect on November 1, 2022.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

Enacting clause stricken (on 04/13/2022)

bill text


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