Oklahoma § 68-2385 - Specified tax return preparers – Electronic filing

Full text of Oklahoma Oklahoma Statutes § 68-2385 — Specified tax return preparers – Electronic filing, with citation guidance and answers to common questions.

§ 68-2385. Specified tax return preparers – Electronic filing

Any specified tax return preparer shall file all individual

income tax returns prepared by such preparer by electronic means.

The term “specified tax return preparer” shall have the same meaning

as provided in Section 6011 of the Internal Revenue Code of 1986, as

amended. The preparation of a substantial part of a return or claim

for refund is treated as if it were the preparation of the entire

return or claim for refund. This section shall apply to all returns

filed after December 31, 2010.

Added by Laws 2003, c. 472, § 21. Amended by Laws 2010, c. 419, §

4, eff. Nov. 1, 2010.

Frequently Asked Questions About Oklahoma § 68-2385

What does Oklahoma Statutes § 68-2385 cover?

Section 68-2385 ("Specified tax return preparers – Electronic filing") 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 § 68-2385?

A common citation format is "Oklahoma Statutes § 68-2385" (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 § 68-2385 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.