Oklahoma State Tax Credit: A second incentive for buyers is a tax credit of $10.00 per ton of litter purchased and transported, to be credited against the buyer's Oklahoma State income tax. Litter must originate from Oklahoma Nutrient Limited Watersheds and be applied outside of those watersheds. If the tax credit exceeds an individual's income tax due, the unused credit may be carried over for up to 5 years. The Oklahoma Tax Commission has included the Poultry Litter Tax Credit on form #511CR, "Schedule for Other Credits" for filing with the 2011 state income tax return. This is available online at http://www.tax.ok.gov/it2011/511CR-11.pdf. To see the Oklahoma Statutes concerning tax credits for purchase and transportation of poultry litter please visit this site: http://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=443894=.

For a map of Nutrient Limited Watersheds, visit http://www.owrb.ok.gov/maps/pdf_map/nutrient_limited_watersheds.pdf.



Note: Tax credit moratorium. No credit may be claimed for purchases occurring during the period of July 1, 2010 through June 30, 2012, for which the credit would otherwise be allowable. This credit may be claimed for tax year 2012 and subsequent tax years, for poultry litter purchased and transported on or after July 1, 2012.