What is the process to obtain a refund/credit from the SOS office?
In the year of origination or qualification, a Limited Liability Company (LLC) shall pay the Secretary of State any and all applicable fees.
In the year immediately following the year of origination or qualification, the LLC shall continue to pay the Secretary of State any and all applicable fees.
A LLC was formed or qualified to do business in Oklahoma in 2010. The BAT tax is not due for this LLC in calendar years 2010 or 2011. The LLC shall pay the Secretary of State all applicable fees during those years. Beginning in 2012, the LLC shall pay the BAT tax and claim the credit with the Secretary of State for the Annual Certificate fee.
For Limited Liability Companies formed prior to January 1, 2010, the LLC receives a credit for the BAT paid to the Oklahoma Tax Commission as the fee for the Annual Certificate and no Annual Certificate fee should be paid to the Secretary of State on or after July 1, 2011 while the BAT is in effect.
All Limited Liability Companies, even those paying the Business Activity Tax and receiving a credit for the Annual Certificate fee, are required to timely file an Annual Certificate form with the Secretary of State.
The BAT tax applies ONLY to “for-profit” Limited Liability Companies.
Not for Profit Limited Liability Companies are NOT subject to the BAT tax and shall continue to pay any and all applicable fees to the Secretary of State.
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