Code Section
Title 68 §2355, et seq.

Who is Required to File
Resident and nonresident individuals, estates, and trusts on taxable Oklahoma income; Partnerships are not taxable

Rate
First $2,000, 0.5%; Next $3,000, 1%; Next $2,500, 2%; Next $1,400, 3%; Next $1,500, 4%; Next $1,600, 5%; Next $1,250, 6%; Next $1,750, 7%; Next $3,000, 8%; Next $6,000, 9%; Remainder, 10%

Federal Income Tax Deduction
Yes

Federal Income used as Basis
Yes