Oklahoma § 68-2363 - Partners and Partnerships
Full text of Oklahoma Oklahoma Statutes § 68-2363 — Partners and Partnerships, with citation guidance and answers to common questions.
§ 68-2363. Partners and Partnerships
The Oklahoma distributive share of partnership income, gains,
losses or deductions of a partnership to be reported by the partners
shall be the same portion of that reported for federal income tax
purposes, as the Oklahoma income, gain, losses or deduction
determined under Sections 2358 and/or 2362 of this title for said
partnership, bears to the federal income, gains, losses or
deductions.
Laws 1971, c. 137, § 13, emerg. eff. May 11, 1971.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2363
What does Oklahoma Statutes § 68-2363 cover?
Section 68-2363 ("Partners and Partnerships") 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 § 68-2363?
A common citation format is "Oklahoma Statutes § 68-2363" (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 § 68-2363 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.