Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 4.
DOUG GABBARD II, Presiding Judge.
¶ 1 Appellant, Oklahoma Metafund Community Development Corporation, (Metafund), seeks review of an Oklahoma Tax Commission (OTC) order determining that Metafund does not qualify as a "small business capital company" under 68 O.S.2001 § 2357.61(7), because it is not a "C corporation" as defined by the Internal Revenue Code...
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