Oklahoma Statutes
Okla. Stat. tit. 68, § 2358 (2026)
See the following versions:
✓ current as of July 2026
Find cases:
SyfertCases citing this section
OK-LEGoklegislature.gov
JustiaOkla. Stat.
CornellLII Search
CasesGoogle Scholar
OS 68-2358v1 (SB 1452, Laws 2024, c. 166, § 1). OS 68-2358v2 (HB 3388, Laws 2024, c. 277, § 2). OS 68-2358v3 (SB 2038, Laws 2024, c. 452, § 155).
Notes of Decisions
Cited in 29
cases (1 in the last 5 years), 1974–2022 · leading case: Strelecki v. Oklahoma Tax Comm'n, 872 P.2d 910 (Okla. 1994).
Strelecki v. Oklahoma Tax Comm'n, 872 P.2d 910 (Okla. 1994). “1982 § 2358(C)(9) of the Oklahoma Income Tax Act provided: "For all tax years beginning after December 31, 1981, taxable income and adjusted gross income shall be adjusted to arrive at Oklahoma taxable income and Oklahoma adjusted gross income as required by this section.”
In the Matter of the Income Tax Protest of Hare, 398 P.3d 317 (Okla. 2017). “” ¶2 In 2007, the Oklahoma Legislature adopted Senate Bill 685, which contained changes to 68 O.S. § 2358. Although the effective date of the bill was January 1, 2008, the statute retained its introductory language, which provided it was applicable to tax returns filed after…”
Cdr Sys. Corp. v. Oklahoma Tax Comm'n, 2014 OK 31 (Okla. 2014). “68 O.S. Section 2358(A)(4) and Permanent Rule 710:50-17-51(18).”
Getty Oil Co. v. Oklahoma Tax Comm'n, 563 P.2d 627 (Okla. 1977). “This base figure is adjusted according to the provisions of 68 O.S.1971 § 2358. The adjustment authorized by § 2358(A)(3)(d) is directed to the situation where the carryover loss deduction claimed on the federal return included losses from activities in other states.”
Flint Resources Co. v. State ex rel. Oklahoma Tax Comm'n, 780 P.2d 665 (Okla. 1989). “, required by this act, adjusted gross income shall be adjusted as follows to arrive at Oklahoma taxable income- and Oklahoma adjusted gross income 4. Items of the following nature shall be allocated as indicated.”
In re Altegrity, Inc., 544 B.R. 772 (Bankr. D. Del. 2016). “In the alternative, TOIC and HireRight asserted that if the gain is apportionable income, TOIC is entitled to a deduction from its Oklahoma taxable income for the amount of the Gain because it is a qualifying gain under Okla. Stat. tit. 68, § 2358 (D)(1). 4 TOIC and HireRight…”
Stallings v. Oklahoma Tax Comm'n, 880 P.2d 912 (Okla. 1994). “It shall be construed to provide a legal remedy in the stated or federal courts by action at law in cases where the taxes complained of are claimed to be an unlawful burden on interstate commerce, or the collection thereof violative of any Congressional Act or provision of the…”
In the Matter of the Income Tax Protest of Hare, 2017 OK 60 (Okla. 2017). “The title of the new measure explained that it was amending 68 O.S. 2001 § 2358 and, inter alia , "providing [an] exemption for certain earnings of individual taxpayer[s].”
First of McAlester Corp. v. Oklahoma Tax Comm'n, 709 P.2d 1026 (Okla. 1985). “1981 § 2358 (current version at 68 O.S.Supp.1983 § 2358) provided in pertinent part: "A.”
Matter of Income Tax Protest of Ashland, 751 P.2d 1070 (Okla. 1988). “All parties now agree that the sole issue for decision on appeal is the proper construction, interpretation and application of the statute, and specifically 68 O.S.Supp. 1978 § 2358(A)(3) and (4). That statute, insofar as herein relevant, provided: "§ 2358.”
Gen. Dynamics Corp. v. Sharp, 919 S.W.2d 861 (Tex. App. 1996). “05(B)(2) (Baldwin 1993); Okla.Stat. tit. 68, § 2358(A)(5) (1992 & Supp.”
Geoffrey, Inc. v. Oklahoma Tax Comm'n, 2006 OK CIV APP 27 (Okla. Civ. App. 2006). “Allocation ¶ 23 Because of our conclusion that OTC’s imposition of corporate income tax on Geoffrey for the tax years at issue does not violate the Due Process and Commerce Clauses, we must next address Geoffrey’s argument that its royalty income must be allocated to Delaware,…”
— Okla. Stat. tit. 68, § 2358(A) — 1 case
Getty Oil Co. v. Oklahoma Tax Comm'n, 563 P.2d 627 (Okla. 1977). “This base figure is adjusted according to the provisions of 68 O.S.1971 § 2358. The adjustment authorized by § 2358(A)(3)(d) is directed to the situation where the carryover loss deduction claimed on the federal return included losses from activities in other states.”
— Okla. Stat. tit. 68, § 2358(A)(1) — 1 case
First of McAlester Corp. v. Oklahoma Tax Comm'n, 709 P.2d 1026 (Okla. 1985). “1981 § 2358 (current version at 68 O.S.Supp.1983 § 2358) provided in pertinent part: "A.”
— Okla. Stat. tit. 68, § 2358(A)(2) — 1 case
Flint Resources Co. v. State ex rel. Oklahoma Tax Comm'n, 780 P.2d 665 (Okla. 1989). “, required by this act, adjusted gross income shall be adjusted as follows to arrive at Oklahoma taxable income- and Oklahoma adjusted gross income 4. Items of the following nature shall be allocated as indicated.”
— Okla. Stat. tit. 68, § 2358(A)(3) — 4 cases
Matter of Income Tax Protest of Ashland, 751 P.2d 1070 (Okla. 1988). “All parties now agree that the sole issue for decision on appeal is the proper construction, interpretation and application of the statute, and specifically 68 O.S.Supp. 1978 § 2358(A)(3) and (4). That statute, insofar as herein relevant, provided: "§ 2358.”
Indiana Dep't of State Revenue v. Endress & Hauser, Inc., 404 N.E.2d 1173 (Ind. Ct. App. 1980).
Getty Oil Co. v. Oklahoma Tax Comm'n, 563 P.2d 627 (Okla. 1977). “This base figure is adjusted according to the provisions of 68 O.S.1971 § 2358. The adjustment authorized by § 2358(A)(3)(d) is directed to the situation where the carryover loss deduction claimed on the federal return included losses from activities in other states.”
Ashland Expl., Inc. v. State ex rel. Oklahoma Tax Comm'n, 751 P.2d 1070 (Okla. 1988).
— Okla. Stat. tit. 68, § 2358(A)(3)(a) — 1 case
Utica Bankshares Corp. v. Oklahoma Tax Comm'n, 892 P.2d 979 (Okla. 1994).
— Okla. Stat. tit. 68, § 2358(A)(3)(b) — 1 case
Fort Howard Paper Co. v. State Ex Rel. Oklahoma Tax Comm'n, 792 P.2d 87 (Okla. Civ. App. 1989).
— Okla. Stat. tit. 68, § 2358(A)(3)(c) — 1 case
Getty Oil Co. v. Oklahoma Tax Comm'n, 563 P.2d 627 (Okla. 1977). “This base figure is adjusted according to the provisions of 68 O.S.1971 § 2358. The adjustment authorized by § 2358(A)(3)(d) is directed to the situation where the carryover loss deduction claimed on the federal return included losses from activities in other states.”
— Okla. Stat. tit. 68, § 2358(A)(3)(d) — 3 cases
Getty Oil Co. v. Oklahoma Tax Comm'n, 563 P.2d 627 (Okla. 1977). “This base figure is adjusted according to the provisions of 68 O.S.1971 § 2358. The adjustment authorized by § 2358(A)(3)(d) is directed to the situation where the carryover loss deduction claimed on the federal return included losses from activities in other states.”
Postal Fin. Co. v. Oklahoma Tax Comm'n, 594 P.2d 1205 (Okla. 1977).
Cont'l Fed. Sav. & Loan Ass'n v. Oklahoma Tax Comm'n, 601 P.2d 743 (Okla. Civ. App. 1979).
— Okla. Stat. tit. 68, § 2358(A)(4) — 2 cases
Cdr Sys. Corp. v. Oklahoma Tax Comm'n, 2014 OK 31 (Okla. 2014). “68 O.S. Section 2358(A)(4) and Permanent Rule 710:50-17-51(18).”
Cdr Sys. Corp. v. Oklahoma Tax Comm'n, 2014 OK 31 (Okla. 2014).
— Okla. Stat. tit. 68, § 2358(A)(4)(a) — 1 case
Gen. Accessory Mfg. Co. v. Oklahoma Tax Comm'n, 2005 OK CIV APP 75 (Okla. Civ. App. 2005).
— Okla. Stat. tit. 68, § 2358(A)(4)(b) — 3 cases
Geoffrey, Inc. v. Oklahoma Tax Comm'n, 2006 OK CIV APP 27 (Okla. Civ. App. 2006). “Allocation ¶ 23 Because of our conclusion that OTC’s imposition of corporate income tax on Geoffrey for the tax years at issue does not violate the Due Process and Commerce Clauses, we must next address Geoffrey’s argument that its royalty income must be allocated to Delaware,…”
Flint Resources Co. v. State ex rel. Oklahoma Tax Comm'n, 780 P.2d 665 (Okla. 1989). “, required by this act, adjusted gross income shall be adjusted as follows to arrive at Oklahoma taxable income- and Oklahoma adjusted gross income 4. Items of the following nature shall be allocated as indicated.”
Gen. Accessory Mfg. Co. v. Oklahoma Tax Comm'n, 2005 OK CIV APP 75 (Okla. Civ. App. 2005).
— Okla. Stat. tit. 68, § 2358(A)(5) — 4 cases
Cdr Sys. Corp. v. Oklahoma Tax Comm'n, 2014 OK 31 (Okla. 2014). “68 O.S. Section 2358(A)(4) and Permanent Rule 710:50-17-51(18).”
Gen. Dynamics Corp. v. Sharp, 919 S.W.2d 861 (Tex. App. 1996). “05(B)(2) (Baldwin 1993); Okla.Stat. tit. 68, § 2358(A)(5) (1992 & Supp.”
Geoffrey, Inc. v. Oklahoma Tax Comm'n, 2006 OK CIV APP 27 (Okla. Civ. App. 2006). “Allocation ¶ 23 Because of our conclusion that OTC’s imposition of corporate income tax on Geoffrey for the tax years at issue does not violate the Due Process and Commerce Clauses, we must next address Geoffrey’s argument that its royalty income must be allocated to Delaware,…”
Cdr Sys. Corp. v. Oklahoma Tax Comm'n, 2014 OK 31 (Okla. 2014).
— Okla. Stat. tit. 68, § 2358(A)(5)(c) — 2 cases
Cdr Sys. Corp. v. Oklahoma Tax Comm'n, 2014 OK 31 (Okla. 2014). “68 O.S. Section 2358(A)(4) and Permanent Rule 710:50-17-51(18).”
Cdr Sys. Corp. v. Oklahoma Tax Comm'n, 2014 OK 31 (Okla. 2014).
— Okla. Stat. tit. 68, § 2358(C)(9) — 1 case
Strelecki v. Oklahoma Tax Comm'n, 872 P.2d 910 (Okla. 1994). “1982 § 2358(C)(9) of the Oklahoma Income Tax Act provided: "For all tax years beginning after December 31, 1981, taxable income and adjusted gross income shall be adjusted to arrive at Oklahoma taxable income and Oklahoma adjusted gross income as required by this section.”
— Okla. Stat. tit. 68, § 2358(D) — 1 case
Cdr Sys. Corp. v. Oklahoma Tax Comm'n, 2014 OK 31 (Okla. 2014). “68 O.S. Section 2358(A)(4) and Permanent Rule 710:50-17-51(18).”
— Okla. Stat. tit. 68, § 2358(D)(1) — 1 case
In re Altegrity, Inc., 544 B.R. 772 (Bankr. D. Del. 2016). “In the alternative, TOIC and HireRight asserted that if the gain is apportionable income, TOIC is entitled to a deduction from its Oklahoma taxable income for the amount of the Gain because it is a qualifying gain under Okla. Stat. tit. 68, § 2358 (D)(1). 4 TOIC and HireRight…”
— Okla. Stat. tit. 68, § 2358(D)(2)(a) — 1 case
In re Altegrity, Inc., 544 B.R. 772 (Bankr. D. Del. 2016). “In the alternative, TOIC and HireRight asserted that if the gain is apportionable income, TOIC is entitled to a deduction from its Oklahoma taxable income for the amount of the Gain because it is a qualifying gain under Okla. Stat. tit. 68, § 2358 (D)(1). 4 TOIC and HireRight…”
— Okla. Stat. tit. 68, § 2358(D)(2)(c) — 1 case
In re Altegrity, Inc., 544 B.R. 772 (Bankr. D. Del. 2016). “In the alternative, TOIC and HireRight asserted that if the gain is apportionable income, TOIC is entitled to a deduction from its Oklahoma taxable income for the amount of the Gain because it is a qualifying gain under Okla. Stat. tit. 68, § 2358 (D)(1). 4 TOIC and HireRight…”
— Okla. Stat. tit. 68, § 2358(D)(8) — 1 case
Chickasaw Nation v. Oklahoma ex rel. Oklahoma Tax Comm'n, 31 F.3d 964 (10th Cir. 1994).
— Okla. Stat. tit. 68, § 2358(D)(9) — 3 cases
Strelecki v. Oklahoma Tax Comm'n, 872 P.2d 910 (Okla. 1994). “1982 § 2358(C)(9) of the Oklahoma Income Tax Act provided: "For all tax years beginning after December 31, 1981, taxable income and adjusted gross income shall be adjusted to arrive at Oklahoma taxable income and Oklahoma adjusted gross income as required by this section.”
Stallings v. Oklahoma Tax Comm'n, 880 P.2d 912 (Okla. 1994). “It shall be construed to provide a legal remedy in the stated or federal courts by action at law in cases where the taxes complained of are claimed to be an unlawful burden on interstate commerce, or the collection thereof violative of any Congressional Act or provision of the…”
Sullivan v. State ex rel. Oklahoma Tax Comm'n, 841 P.2d 619 (Okla. Civ. App. 1992).
— Okla. Stat. tit. 68, § 2358(E) — 2 cases
In the Matter of the Income Tax Protest of Hare, 398 P.3d 317 (Okla. 2017). “” ¶2 In 2007, the Oklahoma Legislature adopted Senate Bill 685, which contained changes to 68 O.S. § 2358. Although the effective date of the bill was January 1, 2008, the statute retained its introductory language, which provided it was applicable to tax returns filed after…”
In the Matter of the Income Tax Protest of Hare, 2017 OK 60 (Okla. 2017). “The title of the new measure explained that it was amending 68 O.S. 2001 § 2358 and, inter alia , "providing [an] exemption for certain earnings of individual taxpayer[s].”
— Okla. Stat. tit. 68, § 2358(F) — 2 cases
In the Matter of the Income Tax Protest of Hare, 398 P.3d 317 (Okla. 2017). “” ¶2 In 2007, the Oklahoma Legislature adopted Senate Bill 685, which contained changes to 68 O.S. § 2358. Although the effective date of the bill was January 1, 2008, the statute retained its introductory language, which provided it was applicable to tax returns filed after…”
In the Matter of the Income Tax Protest of Hare, 2017 OK 60 (Okla. 2017). “The title of the new measure explained that it was amending 68 O.S. 2001 § 2358 and, inter alia , "providing [an] exemption for certain earnings of individual taxpayer[s].”
— Okla. Stat. tit. 68, § 2358(F)(2)(a)(2) — 2 cases
In the Matter of the Income Tax Protest of Hare, 398 P.3d 317 (Okla. 2017). “” ¶2 In 2007, the Oklahoma Legislature adopted Senate Bill 685, which contained changes to 68 O.S. § 2358. Although the effective date of the bill was January 1, 2008, the statute retained its introductory language, which provided it was applicable to tax returns filed after…”
In the Matter of the Income Tax Protest of Hare, 2017 OK 60 (Okla. 2017). “The title of the new measure explained that it was amending 68 O.S. 2001 § 2358 and, inter alia , "providing [an] exemption for certain earnings of individual taxpayer[s].”
— Okla. Stat. tit. 68, § 2358(F)(2)(a)(3) — 1 case
In the Matter of the Income Tax Protest of Hare, 398 P.3d 317 (Okla. 2017). “” ¶2 In 2007, the Oklahoma Legislature adopted Senate Bill 685, which contained changes to 68 O.S. § 2358. Although the effective date of the bill was January 1, 2008, the statute retained its introductory language, which provided it was applicable to tax returns filed after…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.