Title 68 — Title 68 — Revenue and Taxation

68 O.S. § 3646.2 Repealed by Laws 2025, c. 315, § 1

68 O.S. § 3646.3 Repealed by Laws 2025, c. 315, § 1

68 O.S. § 3646.4 Repealed by Laws 2025, c. 315, § 1

68 O.S. § 3646.5 Repealed by Laws 2025, c. 315, § 1

(ROA–25 Act). A. This act shall be known and may be cited as the "Reindustrialize Oklahoma Act of 2025" and shall be known and may be cited as the "ROA-25 Act". B. The Legislature hereby finds that it is beneficial to the state and its citizens to provide large-scale enhanced eco…

As used in the Reindustrialize Oklahoma Act of 2025: 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, and timing of submissio…

A. 1. There is hereby created until July 1, 2045, an ROA-25 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. The threshold number of new dire…

A. Subject to the approval and ongoing review of the eligibility application by the Oklahoma Department of Commerce, the ROA-25 investment rebate payment authorized by this act shall be equal to one-fifteenth (1/15) of the payout value of the financial instrument purchased or acq…

Fund. A. There is hereby created in the State Treasury a revolving fund for the State Treasurer to be designated the "ROA-25 Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies lawfully directed for deposit…

This act shall be known and may be cited as the “Oklahoma Quality Jobs Incentive Leverage Act”. Added by Laws 2002, c. 299, § 1, emerg. eff. May 23, 2002.

The Legislature finds that certain establishments which have, previous to the effective date of this act, qualified for incentive payments pursuant to the Oklahoma Quality Jobs Program Act are a source of economic benefits for the state, its political subdivisions and its residen…

As used in this act: 1. "Establishment" means a business that: a. has at least One Hundred Fifteen Million Dollars ($115,000,000.00) in annual gross compensation paid with respect to jobs located in Oklahoma according to Oklahoma Employment Security records and company reports fo…

incentives - Payment of proceeds - Repayment - Guaranty. A. The Oklahoma Development Finance Authority shall, according to the requirements of the Oklahoma Development Finance Authority Act, issue obligations in a principal amount determined as required by this section upon certi…

required for full expenditure - Determination of total principal amount. A. Within sixty (60) days after filing the second irrevocable election pursuant to Section 3658 of this title, each establishment that has filed such election shall provide to the Oklahoma Development Financ…

obligations. A. The Oklahoma Development Finance Authority may use the Credit Enhancement Reserve Fund in order to obtain favorable financing terms for the issuance of obligations authorized by Section 3654 of this title. The commitment from the Credit Enhancement Reserve Fund fo…

There is hereby created within the State Treasury a special fund for the Oklahoma Development Finance Authority to be designated the “Quality Jobs Program Incentive Leverage Fund”. All amounts deposited into the fund shall be used and expended by the Oklahoma Development Finance …

Fund - Claim and use of tax credits - Ineligibility for certain exemptions. A. An establishment, as defined in Section 3653 of this title, which has been authorized to receive incentive payments pursuant to the Oklahoma Quality Jobs Program Act prior to the effective date of this…

A. Beginning on the later date of July 1, 2009, or the first date upon which the revenues payable to the Authority from the Quality Jobs Program Incentive Leverage Fund are no longer committed to the payment of debt service requirements and related costs in connection with obliga…

Liability for payment of principal, interest or other costs. A. An establishment making the second irrevocable election pursuant to the provisions of Section 3658 of this title and which ceases to qualify for an incentive payment pursuant to the provisions of the Oklahoma Quality…

68 O.S. § 3701 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3702 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3703 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3704 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3705 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3706 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3707 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3708 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3709 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3710 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3711 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

68 O.S. § 3712 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018

A. It is hereby declared that the Oklahoma Legislature finds that the commercial use of cigarette rolling vending machines in this state has the potential to circumvent various requirements under Oklahoma law related to the manufacturing, marketing, sale and taxation of cigarette…

Sections 1 through 8 of this act shall be known and may be cited as the "Former Military Facility Development Act". Added by Laws 1994, c. 363, § 1, eff. July 1, 1994.

Cost/benefit analysis. A. Except as otherwise provided by this section, an establishment which meets the qualifications specified in the Oklahoma Quality Jobs Program Act, Sections 3601 through 3609 of Title 68 of the Oklahoma Statutes, except that the establishment: 1. Has an an…

There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the "Former Military Facility Projects Fund". The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collected pu…

A. As soon as practicable after the end of a calendar quarter for which an establishment has qualified to receive a payment from the Former Military Facility Project Fund, the establishment shall file a claim for the payment with the Oklahoma Tax Commission and shall specify the …

to receive certain tax credits and exemptions. The prohibition set forth in Section 3607 of Title 68 of the Oklahoma Statutes shall apply to an establishment which receives incentive payments pursuant to the Former Military Facility Development Act. Added by Laws 1994, c. 363, § …

The Department of Commerce and the Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of the Former Military Facility Development Act. Added by Laws 1994, c. 363, § 6, eff. July 1, 1994.

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 the Former Military Facility Development Act who willfully makes a false or fraudulent application, claim, rep…

Act. 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 Former Military Facility Development Act and a fiscal analysis of the costs and benefits of the act to th…

This act shall be known and may be cited as the "Small Employer Quality Jobs Incentive Act". Added by Laws 1997, c. 419, § 1, eff. Jan. 1, 1998.

It is the intent of the Legislature that: 1. The State of Oklahoma provide appropriate incentives to support the creation of quality jobs, particularly by small businesses, in basic industries in this state; 2. The incentives provided be directly related to quality jobs created a…

As used in the Small Employer Quality Jobs Incentive Act: 1. "Basic industry" means a basic industry as defined under the Oklahoma Quality Jobs Program Act in divisions (1) through (9) of subparagraph a of paragraph 1 of subsection A of Section 3603 of this title, excluding those…

A. An establishment which meets the qualifications specified in the Small Employer Quality Jobs Incentive Act may receive quarterly incentive payments for a seven-year period from the Oklahoma Tax Commission pursuant to the provisions of the Small Employer Quality Jobs Incentive …

payments. A. 1. Beginning with the first complete calendar quarter after the application of the establishment is approved by the Oklahoma Department of Commerce, the establishment shall begin filing quarterly reports with the Oklahoma Tax Commission that specify the actual number…

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

The Oklahoma Department of Commerce and the Oklahoma Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. Added by Laws 1997, c. 419, § 7, eff. Jan. 1, 1998.

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

contractors and subcontractors ineligible to receive certain tax credits and exemptions. Notwithstanding any other provision of law, if a qualified establishment receives an incentive payment pursuant to the provisions of this act, neither the qualified establishment nor its cont…

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 Small Employer Quality Jobs Incentive Act and a fiscal analysis of the costs and benefits of the act to the st…