Oklahoma Code § 68-2372

Title 68. Revenue And Taxation: Returns by banking institutions
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Except as otherwise provided for in the Pass-Through Entity Tax
Equity Act of 2019, every national banking association or state
bank, subject to taxation under this act, shall make its return to
the Tax Commission at the same time and in the same manner required
of other corporations, as specified herein, and except to the manner
of computing the net income subject to the tax levied by this act,
each shall be subject to all other provisions of this act applicable
to such other corporations.

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