Oklahoma § 68-295 - Tax credit data available online
Full text of Oklahoma Oklahoma Statutes § 68-295 — Tax credit data available online, with citation guidance and answers to common questions.
§ 68-295. Tax credit data available online
A. The Oklahoma Tax Commission is authorized and directed to
make tax credit data available on its website. Data shall be made
available in an open-structured data format that may be downloaded
by the public and that allows the user to systematically sort,
search and access all data without any fee or charge for access. As
used in this section, "tax credit" means a credit pursuant to the
Oklahoma Income Tax Act against tax liability which is taken by a
taxpayer.
B. Such website shall also include, but not be limited to:
1. A brief explanation of the credit, including the year the
credit was first allowed to taxpayers; and
2. The following information for tax year 2013 and each tax
year thereafter for each credit:
a.
the amount of credits claimed,
b.
the amount of credits used to reduce tax liability or
refunded to taxpayers,
c.
the amount of credits carried over to a future tax
year, if available,
d.
the number of taxpayers claiming the credit, and
e.
the annual growth rate in the number and amount of
credits claimed.
C. The provisions of subsection A of this section shall be
applicable to tax credits enacted prior to and after the effective
date of this act.
D. Notwithstanding the provisions of Section 205 of Title 68 of
the Oklahoma Statutes, the Tax Commission is authorized to provide
the information in subsection B of this section regardless of the
number of taxpayers claiming the credit.
E. The Tax Commission shall make the data available on its
website on or before January 1, 2020.
Added by Laws 2018, c. 288, § 1, eff. Nov. 1, 2018.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-295
What does Oklahoma Statutes § 68-295 cover?
Section 68-295 ("Tax credit data available online") 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 § 68-295?
A common citation format is "Oklahoma Statutes § 68-295" (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 § 68-295 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.