Oklahoma § 18-1142.2 - Treatment of payment as credit
Full text of Oklahoma Oklahoma Statutes § 18-1142.2 — Treatment of payment as credit, with citation guidance and answers to common questions.
§ 18-1142.2. Treatment of payment as credit
Notwithstanding any other provision of law, the payment of the
tax levied pursuant to subsection A of Section 5 of this act for the
years 2011, 2012, and 2013 by any person doing business in this
state who is not subject to the franchise tax levied under the
provisions of Sections 1203, 1204, and 1205 of Title 68 of the
Oklahoma Statutes shall be considered as a credit against the total
amount such person is required to pay or remit annually for
certification or registration fees pursuant to the provisions of
Section 2055.2 of Title 18 or Section 311.1 of Title 54 of the
Oklahoma Statutes. In no event shall the credit be refunded.
Oklahoma Statutes - Title 18. Corporations
The Oklahoma Tax Commission and the Secretary of State shall
adopt a procedure to verify that a person claims a maximum of one
credit per year pursuant to this section.
Added by Laws 2010, S.J.R. No. 61, § 18.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 18-1142.2
What does Oklahoma Statutes § 18-1142.2 cover?
Section 18-1142.2 ("Treatment of payment as credit") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 18-1142.2?
A common citation format is "Oklahoma Statutes § 18-1142.2" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 18-1142.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.