Oklahoma Code § 68-2392

Title 68. Revenue And Taxation: Legislative findings and purpose
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The Legislature hereby finds:
1.  That the general welfare and material well-being of the
citizens of the State of Oklahoma depend, in large measure, upon the
development of tourism attractions in this state;
2.  That it is in the best interests of the citizens of this
state to induce the creation of new or the expansion of existing
tourism attractions within this state in order to advance the public
purposes of relieving unemployment by preserving and creating jobs
that would not exist if not for the inducements to be offered by
this state to approved companies, and by preserving and creating
sources of tax revenues for the support of public services provided
by this state;
3.  That the authority prescribed by this act, and the purposes
to be accomplished under the provisions of this act, are proper
governmental and public purposes for which public funds may be
expended; and
4.  That the inducement of the creation or expansion of tourism
attraction projects is of paramount importance, mandating that the
provisions of this act be liberally construed and applied in order
to advance public purposes.

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