Title 68 — Title 68 — Revenue and Taxation

penalties - Contraband - Seizure and forfeiture - Injunction. A. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a stamping agent has violated Section 360.6 of this title or any rule promulgated pursuant to the Master Set…

– Certification of compliance – Due dates for reports – Recovery of costs. A. The Attorney General need not place on the directory the products of a tobacco product manufacturer that has not provided all the information required in the certification. B. The consideration of a cer…

Oklahoma Tobacco Directory - Bond. A. Notwithstanding any other provision of law, any nonparticipating manufacturer shall post a bond for the exclusive benefit of this state if: 1. It was not listed in the Oklahoma Tobacco Directory, hereinafter referred to as the Directory, duri…

68 O.S. § 3600 Repealed by Laws 2002, c. 112, § 4, eff. Dec. 31, 2002

Section 3601 et seq. of this title shall be known and may be cited as the "Oklahoma Quality Jobs Program Act". Added by Laws 1993, c. 275, § 1, eff. July 1, 1993. Amended by Laws 1994, c. 7, § 1, emerg. eff. March 29, 1994.

It is the intent of the Legislature that: 1. The State of Oklahoma provide appropriate incentives to support establishments of basic industries that hold the promise of significant development of the economy of the State of Oklahoma; 2. The amount of incentives provided pursuant …

A. As used in the Oklahoma Quality Jobs Program Act: 1. a. “Basic industry” means: (1) those manufacturing activities defined or classified in the NAICS Manual under Industry Sector Nos. 31, 32 and 33, Industry Group No. 5111 or Industry No. 11331, (2) those electric power genera…

A. Except as otherwise provided in subsection I or subsection L of this section, an establishment which meets the qualifications specified in the Oklahoma Quality Jobs Program Act may receive quarterly incentive payments for a ten-year period from the Oklahoma Tax Commission purs…

Application and qualifications. A. A qualified federal contractor may receive quarterly incentive payments for renewable ten-year periods from the Oklahoma Tax Commission pursuant to the provisions of the Oklahoma Quality Jobs Program Act and the provisions of this section. B. Th…

There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the "Quality Jobs Program Incentive Payment Fund". The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collect…

- Payments. A. As soon as practicable after the end of the first complete calendar quarter following the start date, the establishment shall file a claim for the payment with the Oklahoma Tax Commission and shall specify the actual number and gross payroll of new direct jobs for …

payments to receive certain tax credits and exemptions. A. Notwithstanding any other provision of law, if a qualified establishment receives an incentive payment pursuant to the provisions of Section 3601 et seq. of this title, neither the qualified establishment nor its contract…

The Department of Commerce and the Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. Added by Laws 1993, c. 275, § 8, eff. July 1, 1993.

claim for payment or other instrument - Penalties. Any person making an application, claim for payment or any report, return, statement or other instrument or providing any other information pursuant to the provisions of this act who willfully makes a false or fraudulent applicat…

The Oklahoma Department of Commerce shall prepare triennially a report which shall include, but not be limited to, documentation of the new direct jobs created under the Oklahoma Quality Jobs Program Act and a fiscal analysis of the costs and benefits of the Program to the state.…

A. For purposes of the payroll projection required to be made by the Department of Commerce pursuant to paragraph 2 of subsection C of Section 3604 of Title 68 of the Oklahoma Statutes, the Department of Commerce shall include payroll for all jobs created by an establishment as a…

establishment as result of retained, expanded or new facility – Calculation of incentive payments. A. For purposes of the determination required to be made by the Department of Commerce pursuant to paragraph 2 of subsection A of Section 3603 of Title 68 of the Oklahoma Statutes, …

This act shall be known and may be cited as the “Compete with Canada Film Act”. Added by Laws 2001, c. 259, § 1, eff. July 1, 2001.

The Legislature hereby finds that the production of films in Oklahoma not only provides jobs for Oklahomans and dollars for Oklahoma businesses, but also enhances the state’s image nationwide. Recognizing that the high costs of film production are driving motion picture and telev…

As used in the Compete with Canada Film Act: 1. "Crew" means any person who works on preproduction, principal photography, and postproduction, with the exception of producers, principal cast, screenwriters, and the director. The qualifying salary of producers, principal cast, scr…

A. There is hereby created the Oklahoma Film Enhancement Rebate Program. A rebate in the amount of up to seventeen percent (17%) of documented expenditures made in Oklahoma directly attributable to the production of a film, television production, or television commercial, as defi…

A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission to be designated the "Oklahoma Film Enhancement Rebate Program Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all …

The provisions of the Compete with Canada Film Act shall be terminated effective July 1, 2027, and no claim shall be paid thereafter. Added by Laws 2001, c. 259, § 6, eff. July 1, 2001. Amended by Laws 2008, c. 436, § 16, eff. July 1, 2009; Laws 2014, c. 2, § 1; Laws 2019, c. 313…

This act shall be known and may be cited as the "Filmed in Oklahoma Act of 2021". Added by Laws 2021, c. 516, § 1, eff. July 1, 2021. NOTE: Laws 2021, c. 516, § 15 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 29…

As used in the Filmed in Oklahoma Act of 2021: 1. "Above-the-line personnel" means producers, principal cast, screenwriters, and directors who work on production of films or television series. The qualifying salary of above-the-line personnel may be included as crew, as defined i…

A. There is hereby created an incentive rebate program for certain film projects and eligible television series projects filmed or produced in Oklahoma who meet the requirements of this act. B. The rebate program shall be administered by the Oklahoma Department of Commerce and th…

A. The total amount of rebate payments conditionally pre- qualified by the Department of Commerce each fiscal year with respect to any of the incentives authorized pursuant to this act shall not exceed Thirty Million Dollars ($30,000,000.00). Projects not conditionally pre-qualif…

A. Subject to the final approval of the eligibility application by the Oklahoma Department of Commerce, a requirement that the incentive payments made pursuant to the provisions of the Filmed in Oklahoma Act of 2021 achieve the maximum positive impact for the Oklahoma economy and…

filmed out of state. A. Subject to the final approval of the eligibility application by the Oklahoma Department of Commerce, and subject to the requirement that incentive payments pursuant to the provisions of this act have the maximum positive impact for the economy of the state…

filmed in state. To qualify for the maximum twenty percent (20%) base incentive payment authorized for Oklahoma production projects pursuant to subsection A of Section 5 of this act, the production project shall utilize the services of apprentices according to the following requi…

OS 68-3638v1 (SB 737, Laws 2023, c. 276, § 2). OS 68-3638v2 (HB 2459, Laws 2023, c. 347, § 3).

All production projects for which any incentive is paid pursuant to the provisions of this act shall contain a logo, as approved by the Oklahoma Department of Commerce, to be displayed in the credits of the finished production for a period of at least five (5) seconds or, if the …

A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission to be designated the "Filmed in Oklahoma Program Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies receive…

Any company or entity that receives rebate payments for a project pursuant to the provisions of the Compete with Canada Film Act shall not be eligible for rebate payments provided pursuant to this act for the same project. Added by Laws 2021, c. 516, § 10, eff. July 1, 2021. NOTE…

The provisions of this act shall cease to have the force and effect of law on June 30, 2031. Incentive payments may be made after such date to the extent necessary for payment of claims based on projects approved not later than June 30, 2031. Added by Laws 2021, c. 516, § 11, eff…

Every fiscal year the program shall designate Thirty-five Thousand Dollars ($35,000.00) from the top tier for the purpose of economic impact reviews of the program. Added by Laws 2025, c. 341, § 4, eff. July 1, 2025.

Pilot Program Act. This act shall be known and may be cited as the "Bringing Sitcoms Home from Hollywood Pilot Program Act". Added by Laws 2025, c. 380, § 1, eff. Nov. 1, 2025.

The Legislature hereby finds that the production of live audience episodic television in Oklahoma not only provides jobs for Oklahomans and dollars for Oklahoma businesses, but also enhances the state's image nationwide with a focus on authentic storytelling targeting Middle Amer…

A. As used in the Bringing Sitcoms Home from Hollywood Pilot Program Act, each of the definitions used in Section 3632 of Title 68 of the Oklahoma Statutes shall have the same meaning for purposes of this act. B. In addition to the definitions referenced in subsection A of this s…

Eligibility. A. There is hereby created an incentive rebate program for eligible live audience episodic series filmed or produced in Oklahoma who meet the requirements of this act. B. The incentive rebate program shall be administered by the Oklahoma Department of Commerce and th…

amounts — Requirements. A. Subject to the final approval of the eligibility application by the Oklahoma Department of Commerce, a requirement that the incentive rebate payments made pursuant to the provisions of this act achieve the maximum positive impact for the Oklahoma econom…

Revolving Fund. A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission to be designated the "Bringing Sitcoms Home from Hollywood Pilot Program Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations,…

The provisions of the Bringing Sitcoms Home from Hollywood Pilot Program Act shall be terminated effective July 1, 2032. Added by Laws 2025, c. 380, § 7, eff. Nov. 1, 2025.

Development Act of 2022 (LEAD Act). This act shall be known and may be cited as the "Large-scale Economic Activity and Development Act of 2022" and shall be known and may be cited as the "LEAD Act". Added by Laws 2022, c. 66, § 1.

The Legislature hereby finds that it is beneficial to the state and its citizens to provide large-scale enhanced economic development incentives to certain establishments, including, but not limited to, those associated with an industry that creates a substantial number of jobs, …

As used in the Large-scale Economic Activity and Development Act of 2022: 1. "Application" means a submission of detailed information by an establishment that complies with all procedures established by the Oklahoma Department of Commerce related to the format, content, means, an…

A. 1. There is hereby created until July 1, 2032, an investment rebate program for the cost of qualified capital expenditures by establishments which create not less than a threshold number of new direct jobs as provided in this section. 2. a. The threshold number of new direct j…

A. Subject to the approval and ongoing review of the eligibility application by the Oklahoma Department of Commerce, the investment rebate payment authorized by this act shall be equal to three and four-tenths percent (3.4%) of the cost of the qualified capital expenditure in the…

(LEAD Fund). A. There is hereby created in the State Treasury a fund for the Oklahoma Tax Commission to be designated the "Large-scale Economic Activity and Development Fund", also known as the "LEAD Fund". The fund shall be a continuing fund, not subject to fiscal year limitatio…

68 O.S. § 3646.1 Repealed by Laws 2025, c. 315, § 1