Oklahoma Code § 68-3603

Title 68. Revenue And Taxation: Definitions
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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 generation, transmission and
distribution activities defined or classified in
the NAICS Manual under U.S. Industry Nos. 221111
through 221122, if:
(a) an establishment engaged therein qualifies
as an exempt wholesale generator as defined
by 15 U.S.C., Section 79z-5a,
(b) the exempt wholesale generator facility
consumes from sources located within the
state at least ninety percent (90%) of the
total energy used to produce the electrical
output which qualifies for the specialized
treatment provided by the Energy Policy Act
of 1992, P.L. 102-486, 106 Stat. 2776, as
amended, and federal regulations adopted
pursuant thereto,
(c) the exempt wholesale generator facility
sells to purchasers located outside the
state for consumption in activities located
outside the state at least ninety percent
(90%) of the total electrical energy output
which qualifies for the specialized
treatment provided by the Energy Policy Act
of 1992, P.L. 102-486, 106 Stat. 2776, as
amended, and federal regulations adopted
pursuant thereto, and
(d) the facility is constructed on or after July
1, 1996,
(3) those administrative and facilities support
service activities defined or classified in the
NAICS Manual under Industry Group Nos. 5611 and
5612, Industry Nos. 51821, 519130, 52232 and
56142 or U.S. Industry Nos. 524291 and 551114,
those other support activities for air
transportation defined or classified in the NAICS
Manual under Industry Group No. 488190, and those
support, repair, and maintenance service
activities for the wind industry defined or

classified in the NAICS Manual under Industry
Group No. 811310,
(4) those professional, scientific and technical
service activities defined or classified in the
NAICS Manual under U.S. Industry Nos. 541710 and
541380,
(5) distribution centers for retail or wholesale
businesses defined or classified in the NAICS
Manual under Sector No. 42, if forty percent
(40%) or more of the inventory processed through
such warehouse is shipped out-of-state,
(6) those adjustment and collection service
activities defined or classified in the NAICS
Manual under U.S. Industry No. 561440, if
seventy-five percent (75%) of the loans to be
serviced were made by out-of-state debtors,
(7) (a) those air transportation activities defined
or classified in the NAICS Manual under
Industry Group No. 4811, if the following
facilities are located in this state:
(i) the corporate headquarters of an
establishment classified therein, and
(ii) a facility or facilities at which
reservations for transportation
provided by such an establishment are
processed, whether such services are
performed by employees of the
establishment, by employees of a
subsidiary of or other entity
affiliated with the establishment or by
employees of an entity with whom the
establishment has contracted for the
performance of such services; provided,
this provision shall not disqualify an
establishment which uses an out-of-
state entity or employees for some
reservations services, or
(b) those air transportation activities defined
or classified in the NAICS Manual under
Industry Group No. 4811, if an establishment
classified therein has or will have within
one (1) year sales of at least seventy-five
percent (75%) of its total sales, as
determined by the Incentive Approval
Committee pursuant to the provisions of
subsection B of this section, to out-of-
state customers or buyers, to in-state

customers or buyers if the product or
service is resold by the purchaser to an
out-of-state customer or buyer for ultimate
use, or to the federal government,
(8) flight training services activities defined or
classified in the NAICS Manual under U.S.
Industry Group No. 611512, which for purposes of
the Oklahoma Quality Jobs Program Act shall
include new direct jobs for which gross payroll
existed on or after January 1, 2003, as
identified in the NAICS Manual,
(9) the following, if an establishment classified
therein has or will have within one (1) year
sales of at least seventy-five percent (75%) of
its total sales, as determined by the Incentive
Approval Committee pursuant to the provisions of
subsection B of this section, to out-of-state
customers or buyers, to in-state customers or
buyers if the product or service is resold by the
purchaser to an out-of-state customer or buyer
for ultimate use, or to the federal government:
(a) those transportation and warehousing
activities defined or classified in the
NAICS Manual under Industry Subsector No.
493, if not otherwise listed in this
paragraph, Industry Subsector Nos. 482 and
484 and Industry Group Nos. 4884 through
4889,
(b) those passenger transportation activities
defined or classified in the NAICS Manual
under Industry Nos. 561510 and 561599,
(c) those freight or cargo transportation
activities defined or classified in the
NAICS Manual under Industry No. 541614,
(d) those insurance activities defined or
classified in the NAICS Manual under
Industry Group No. 5241,
(e) those services to dwellings and other
buildings, as defined or classified in the
NAICS Manual under Industry Group No. 5617,
excluding U.S. Industry Nos. 561730, 56171,
56172, 56174 and 56179,
(f) those equipment rental and leasing
activities defined or classified in the
NAICS Manual under Industry Group No. 5324,
(g) those information technology and other
computer-related service activities defined

or classified in the NAICS Manual under
Industry Group Nos. 5112, 5182, 5191 and
5415,
(h) those business support service activities
defined or classified in the NAICS Manual
under U.S. Industry Nos. 561410 through
561430, excluding 56143, and Industry No.
51911,
(i) those medical and diagnostic laboratory
activities defined or classified in the
NAICS Manual under Industry Group No. 6215,
(j) those professional, scientific and technical
service activities defined or classified in
the NAICS Manual under Industry Group Nos.
5412, 5414, 5415, 5416 and 5417, Industry
Nos. 54131, 54133, 54136 and 54137, and U.S.
Industry No. 541990, if not otherwise listed
in this paragraph,
(k) those communication service activities
defined or classified in the NAICS Manual
under Industry Nos. 51741 and 51791,
(l) those refuse systems activities defined or
classified in the NAICS Manual under
Industry Group No. 5622, provided that the
establishment is primarily engaged in the
capture and distribution of methane gas
produced within a landfill,
(m) general wholesale distribution of groceries,
defined or classified in the NAICS Manual
under Industry Group Nos. 4244 and 4245,
(n) those activities relating to processing of
insurance claims, defined or classified in
the NAICS Manual under U.S. Industry Nos.
524210 and 524292; provided, activities
described in U.S. Industry Nos. 524210 and
524292 in the NAICS Manual other than
processing of insurance claims shall not be
included for purposes of this subdivision,
(o) those agricultural activities classified in
the NAICS Manual under U.S. Industry Nos.
112120 and 112310,
(p) those professional organization activities
classified in the NAICS Manual under U.S.
Industry No. 813920,
(q) alternative energy structure construction
classified in the NAICS Manual under U.S.
Industry No. 237130,

(r) solar reflective coating application
classified in the NAICS Manual under U.S.
Industry No. 238160,
(s) solar heating equipment installation
classified in the NAICS Manual under U.S.
Industry No. 238220,
(t) those wired telecommunications carriers
classified in the NAICS Manual under U.S.
Industry No. 517110, and
(u) those securities, commodity contracts and
investment activities classified in the
NAICS Manual under Industry Subsector No.
523,
(10) those activities related to extraction or
pipeline transportation of petroleum, natural gas
or refined petroleum products, defined or
classified in the NAICS Manual under Industry
Group No. 2111, 213111, 213112 or 486, subject to
the limitations provided in paragraph 3 of this
subsection and paragraph 3 of subsection B of
this section,
(11) those activities performed by the federal
civilian workforce at a facility of the Federal
Aviation Administration located in this state if
the Director of the Oklahoma Department of
Commerce determines or is notified that the
federal government is soliciting proposals or
otherwise inviting states to compete for
additional federal civilian employment or
expansion of federal civilian employment at such
facilities,
(12) those activities defined or classified in the
NAICS Manual under U.S. Industry No. 711211 (2007
version),
(13) those real estate or brokerage activities
classified in the NAICS Manual under U.S.
Industry No. 53120 for which at least seventy-
five percent (75%) of the establishment’s
revenues are attributed to out-of-state sales and
at least seventy-five percent (75%) of the real
estate transactions generating those revenues are
attributed to real property located outside the
State of Oklahoma, or
(14) those support activities for rail transportation
and those support activities for water
transportation defined or classified in the NAICS
Manual under U.S. Industry Nos. 4882 and 4883.

b. An establishment described in subparagraph a of this
paragraph shall not be considered to be engaged in a
basic industry unless it offers, or will offer within
one hundred eighty (180) days of employment, a basic
health benefits plan to the individuals it employs in
new direct jobs in this state which is determined by
the Oklahoma Department of Commerce to consist of the
following elements or elements substantially
equivalent thereto:
(1) not more than fifty percent (50%) of the premium
shall be paid by the employee,
(2) coverage for basic hospital care,
(3) coverage for physician care,
(4) coverage for mental health care,
(5) coverage for substance abuse treatment,
(6) coverage for prescription drugs, and
(7) coverage for prenatal care;
2.  “Change-in-control event” means the transfer to one or more
unrelated establishments or unrelated persons, of either:
a. beneficial ownership of more than fifty percent (50%)
in value and more than fifty percent (50%) in voting
power of the outstanding equity securities of the
transferred establishment, or
b. more than fifty percent (50%) in value of the assets
of an establishment.
A transferor shall be treated as related to a transferee if more
than fifty percent (50%) of the voting interests of the transferor
and transferee are owned, directly or indirectly, by the other or
are owned, directly or indirectly, by the same person or persons,
unless such transferred establishment has an outstanding class of
equity securities registered under Sections 12(b) or 15(d) of the
Securities Exchange Act of 1934, as amended, in which event the
transferor and transferee will be treated as unrelated; provided, an
establishment applying for the Oklahoma Quality Jobs Program Act as
a result of a change-in-control event is required to apply within
one hundred eighty (180) days of the change-in-control event to
qualify for consideration.  An establishment entering the Oklahoma
Quality Jobs Program Act as the result of a change-in-control event
shall be required to maintain a level of new direct jobs as agreed
to in its contract with the Oklahoma Department of Commerce and to
pay new direct jobs an average annualized wage which equals or
exceeds one hundred twenty-five percent (125%) of the average county
wage as that percentage is determined by the Oklahoma Department of
Commerce based upon the most recent U.S. Department of Commerce data
for the county in which the new jobs are located.  For purposes of
this paragraph, healthcare premiums paid by the applicant for
individuals in new direct jobs shall not be included in the

annualized wage.  Such establishment entering the Oklahoma Quality
Jobs Program Act as the result of a change-in-control event shall be
required to retain the contracted average annualized wage and
maintain the contracted maintenance level of new direct jobs numbers
as certified by the Tax Commission.  If the required average
annualized wage or the required new direct jobs numbers do not equal
or exceed such contracted level during any quarter, the quarterly
incentive payments shall not be made and shall not be resumed until
such time as such requirements are met.  An establishment described
in this paragraph shall be required to repay all incentive payments
received under the Oklahoma Quality Jobs Program Act if the
establishment is determined by the Tax Commission to no longer have
business operations in the state within three (3) years from the
beginning of the calendar quarter for which the first incentive
payment claim is filed;
3.  “New direct job”:
a. means full-time-equivalent employment in this state in
an establishment which has qualified to receive an
incentive payment pursuant to the provisions of the
Oklahoma Quality Jobs Program Act which employment did
not exist in this state prior to the date of approval
by the Department of the application of the
establishment pursuant to the provisions of Section
3604 of this title and with respect to an
establishment qualifying for incentive payments
pursuant to division (12) of subparagraph a of
paragraph 1 of this subsection shall not include
compensation paid to an employee or independent
contractor for an athletic contest conducted in the
state if the compensation is paid by an entity that
does not have its principal place of business in the
state or that does not own real or personal property
having a market value of at least One Million Dollars
($1,000,000.00) located in the state, and the
employees or independent contractors of such entity
are compensated to compete against the employees or
independent contractors of an establishment that
qualifies for incentive payments pursuant to division
(12) of subparagraph a of paragraph 1 of this
subsection and which is organized under Oklahoma law
or that is lawfully registered to do business in the
state and which does have its principal place of
business located in the state and owns real or
personal property having a market value of at least
One Million Dollars ($1,000,000.00) located in the
state; provided, that if an application of an
establishment is approved by the Oklahoma Department

of Commerce after a change-in-control event and the
Director of the Oklahoma Department of Commerce
determines that the jobs located at such establishment
are likely to leave the state, “new direct job” shall
include employment that existed in this state prior to
the date of application which is retained in this
state by the new establishment following a change in
control event, if such job otherwise qualifies as a
new direct job, and
b. shall include full-time-equivalent employment in this
state of employees who are employed by an employment
agency or similar entity other than the establishment
which has qualified to receive an incentive payment
and who are leased or otherwise provided under
contract to the qualified establishment, if such job
did not exist in this state prior to the date of
approval by the Department of the application of the
establishment or the job otherwise qualifies as a new
direct job following a change-in-control event.  The
leasing of employees by the establishment or employees
provided under contract with an establishment shall
constitute an employer-employee relationship between
those employees and the establishment.  A job shall be
deemed to exist in this state prior to approval of an
application if the activities and functions for which
the particular job exists have been ongoing at any
time within six (6) months prior to such approval.
With respect to establishments defined in division
(10) of subparagraph a of paragraph 1 of this
subsection, new direct jobs shall be limited to those
jobs directly comprising the corporate headquarters of
or directly relating to manufacturing, maintenance,
administrative, financial, engineering, surveying,
geological or geophysical services performed by the
establishment.  Under no circumstances shall
employment relating to field services be considered
new direct jobs;
4.  “Estimated direct state benefits” means the tax revenues
projected by the Department to accrue to the state as a result of
new direct jobs;
5.  “Estimated direct state costs” means the costs projected by
the Department to accrue to the state as a result of new direct
jobs.  Such costs shall include, but not be limited to:
a. the costs of education of new state resident children,
b. the costs of public health, public safety and
transportation services to be provided to new state
residents,

c. the costs of other state services to be provided to
new state residents, and
d. the costs of other state services;
6.  “Estimated net direct state benefits” means the estimated
direct state benefits less the estimated direct state costs;
7.  “Net benefit rate” means the estimated net direct state
benefits computed as a percentage of gross payroll; provided:
a. except as otherwise provided in this paragraph, the
net benefit rate may be variable and shall not exceed
five percent (5%),
b. the net benefit rate shall not exceed six percent (6%)
in connection with an establishment which is owned and
operated by an entity which has been awarded a United
States Department of Defense contract for which:
(1) bids were solicited and accepted by the United
States Department of Defense from facilities
located outside this state,
(2) the term is or is renewable for not less than
twenty (20) years, and
(3) the average annual salary, excluding benefits
which are not subject to Oklahoma income taxes,
for new direct jobs created as a direct result of
the awarding of the contract is projected by the
Oklahoma Department of Commerce to equal or
exceed Forty Thousand Dollars ($40,000.00) within
three (3) years of the date of the first
incentive payment,
c. except as otherwise provided in subparagraph d of this
paragraph, in no event shall incentive payments,
cumulatively, exceed the estimated net direct state
benefits,
d. the net benefit rate shall be five percent (5%) for an
establishment locating:
(1) in an opportunity zone located in a high-
employment county, as such terms are defined in
subsection G of Section 3604 of this title, or
(2) in a county in which:
(a) the per capita personal income, as
determined by the Department, is eighty-five
percent (85%) or less of the statewide
average per capita personal income,
(b) the population has decreased over the
previous ten (10) years, as determined by
the Oklahoma Department of Commerce based on
the most recent U.S. Department of Commerce
data, or

(c) the unemployment rate exceeds the lesser of
five percent (5%) or two percentage points
above the state average unemployment rate as
certified by the Oklahoma Employment
Security Commission,
e. the net benefit rate shall not exceed six percent (6%)
in connection with an establishment which:
(1) is, as of the date of application, receiving
incentive payments pursuant to the Oklahoma
Quality Jobs Program Act and has been receiving
such payments for at least one (1) year prior to
the date of application, and
(2) expands its operations in this state by creating
additional new direct jobs which pay average
annualized wages which equal or exceed one
hundred fifty percent (150%) of the average
annualized wages of new direct jobs on which
incentive payments were received during the
preceding calendar year,
f. with respect to an establishment defined or classified
in the NAICS Manual under U.S. Industry No. 711211
(2007 version) or any establishment defined or
classified in the NAICS Manual as a U.S. Industry
Number which is not included within the definition of
“basic industry” as such term is defined in this
section on April 17, 2008, the net benefit rate shall
not exceed the highest rate of income tax imposed upon
the Oklahoma taxable income of individuals pursuant to
subparagraph (g) or subparagraph (h), as applicable,
of paragraph 1 and paragraph 2 of subsection B of
Section 2355 of this title.  Any change in such
highest rate of individual income tax imposed pursuant
to the provisions of Section 2355 of this title shall
be applicable to the computation of incentive payments
to an establishment as described by this subparagraph
and shall be effective for purposes of incentive
payments based on payroll paid by such establishment
on or after January 1 of any applicable year for which
the net benefit rate is modified as required by this
subparagraph, and
g. the net benefit rate shall not exceed six percent (6%)
in connection with an establishment which employs
United States military veterans in at least ten
percent (10%) of its gross payroll.  The net benefit
rate for an establishment which employs United States
military veterans in at least ten percent (10%) of its
payroll shall not be lower than five percent (5%).

Incentive payments made pursuant to the provisions of this
subparagraph shall be based upon payroll associated with such new
direct jobs.  For purposes of this subparagraph, the amount of
health insurance premiums or other benefits paid by the
establishment shall not be included for purposes of computation of
the average annualized wage;
8.  “Gross payroll” means wages, as defined in Section 2385.1 of
this title for new direct jobs;
9. a. “Establishment” means any business or governmental
entity, no matter what legal form, including, but not
limited to, a sole proprietorship; partnership;
limited liability company; corporation or combination
of corporations which have a central parent
corporation which makes corporate management decisions
such as those involving consolidation, acquisition,
merger or expansion; federal agency; political
subdivision of the State of Oklahoma; or trust
authority; provided, distinct, identifiable subunits
of such entities may be determined to be an
establishment, for all purposes of the Oklahoma
Quality Jobs Program Act, by the Department subject to
the following conditions:
(1) within three (3) years of the first complete
calendar quarter following the start date, the
entity must have a minimum payroll of Two Million
Five Hundred Thousand Dollars ($2,500,000.00) and
the subunit must also have or will have a minimum
payroll of Two Million Five Hundred Thousand
Dollars ($2,500,000.00),
(2) the subunit is engaged in an activity or service
or produces a product which is demonstratively
independent and separate from the entity’s other
activities, services or products and could be
conducted or produced in the absence of any other
activity, service or production of the entity,
(3) has an accounting system capable of tracking or
facilitating an audit of the subunit’s payroll,
expenses, revenue and production.  Limited
interunit overlap of administrative and
purchasing functions shall not disqualify a
subunit from consideration as an establishment by
the Department,
(4) the entity has not previously had a subunit
determined to be an establishment pursuant to
this section; provided, the restriction set forth
in this division shall not apply to subunits
which qualify pursuant to the provisions of

subparagraph b of paragraph 7 of this subsection,
and
(5) it is determined by the Department that the
entity will have a probable net gain in total
employment within the incentive period.
b. The Department may promulgate rules to further limit
the circumstances under which a subunit may be
considered an establishment.  The Department shall
promulgate rules to determine whether a subunit of an
entity achieves a net gain in total employment.  The
Department shall establish criteria for determining
the period of time within which such gain must be
demonstrated and a method for determining net gain in
total employment;
10.  “NAICS Manual” means any manual, book or other publication
containing the North American Industry Classification System, United
States, 1997, promulgated by the Office of Management and Budget of
the United States of America, or the latest revised edition;
11.  “Qualified federal contract” means a contract between an
agency or instrumentality of the United States government, including
but not limited to the Department of Defense or any branch of the
United States Armed Forces, but exclusive of any contract performed
for the Federal Emergency Management Agency as a direct result of a
natural disaster declared by the Governor or the President of the
United States with respect to damage to property located in Oklahoma
or loss of life or personal injury to persons in Oklahoma, and a
lawfully recognized business entity, whether or not the business
entity is organized under the laws of the State of Oklahoma or
whether or not the principal place of business of the business
entity is located within the State of Oklahoma, for the performance
of services, including but not limited to testing, research,
development, consulting or other services in a basic industry, if
the contract involves the performance of such services performed on
or after July 1, 2009, by the employees of the business entity
within the State of Oklahoma or if the contract involves the
performance of such services performed on or after July 1, 2009, by
employees of a lawfully recognized business entity that is a
subcontractor of the business entity with which the prime contract
has been formed.  A qualified federal contract described in this
paragraph shall not qualify unless both the qualified federal
contractor and any subcontractors originally involved in the work or
added subsequently during the period of performance verify to the
qualified federal contractor verifier that it offers, or will offer
within one hundred eighty (180) days of employment of its respective
employees, a basic health benefits plan as described in subparagraph
b of paragraph 1 of this subsection to individuals who perform
qualified labor hours in this state;

12.  “Qualified federal contractor verifier” means a nonprofit
entity organized under the laws of the State of Oklahoma, having an
affiliation with a comprehensive university which is part of The
Oklahoma State System of Higher Education, and having the following
characteristics:
a. established multiyear classified and unclassified
indefinite-delivery/indefinite-quantity federal
contract vehicles in excess of Fifty Million Dollars
($50,000,000.00),
b. current capability to sponsor and maintain personnel
security clearances and authorized by the federal
government to handle and perform classified work up to
the Top Secret Sensitive Compartmented Information
levels,
c. at least one on-site federally certified Sensitive
Compartmented Information Facility,
d. on-site secure mass data storage complex with the
capability of isolating, segregating and protecting
corporate proprietary and classified information,
e. trusted agent status by maintaining no ownership of,
vested interest in, nor royalty production from any
intellectual property,
f. at least one hundred thousand (100,000) square feet of
configurable laboratory and support space,
g. the direct access to restricted air space through a
formalized memorandum of agreement with the Department
of Defense,
h. at least five thousand (5,000) acres available for
outdoor testing and training facilities, and
i. the ability to house state-of-the-art surety
facilities, including chemical, biological,
radiological, explosives, electronics, and unmanned
systems laboratories and ranges;
13.  “SIC Manual” means the 1987 revision to the Standard
Industrial Classification Manual, promulgated by the Office of
Management and Budget of the United States of America;
14.  “Start date” means the date on which an establishment may
begin accruing benefits for the creation of new direct jobs, which
date shall be determined by the Department;
15.  “Effective date” means the date of approval of a contract
under which incentive payments will be made pursuant to the Oklahoma
Quality Jobs Program Act, which shall be the date the signed and
accepted incentive contract is received by the Department; provided,
an approved project may have a start date which is different from
the effective date;
16.  “Total qualified labor hours” means the reimbursed payment
amount for hours of work performed by the State of Oklahoma

workforce of a qualified federal contractor or the State of Oklahoma
workforce of a subcontractor of a qualified federal contractor and
which are required for the full performance of a qualified federal
contract;
17.  “Qualified labor rate” means the fully reimbursed labor
rate paid through a qualified federal contract for qualified labor
hours to the qualified federal contractor or subcontractor;
18.  “Qualified federal contractor” means a business entity:
a. maintaining a prime contract with the federal
government as defined in paragraph 11 of this
subsection,
b. providing notice of intent to apply to the Department
within one hundred eighty (180) days of July 1, 2010,
or one hundred eighty (180) days of the date of the
award of a qualified federal contract or award of a
new qualified subcontract under an existing qualified
federal contract, and
c. adding substantively to the contract by performing at
least eight percent (8%) of the total labor whether
qualified and nonqualified labor as determined by the
federal contractor verifier on a direct contract or
individual task order or delivery order on an
indefinite-delivery/indefinite-quantity or other
blanket contract vehicle.
Should a prime contractor provide notice to the Department of
its intent not to apply for incentive for a qualified federal
contract or fails to qualify under the criteria above,
subcontractors in order of tier ranking as determined by the federal
contract verifier may assume the role of the prime and apply to
become a qualified federal contractor provided the entity meets the
same criteria above with the exception that notice of intent to
apply with the Department must be provided within sixty (60) days of
the prime’s disqualification or one hundred eighty (180) days of the
award of its subcontract, whichever is later; and
19.  “Proxy establishment” means a public trust which:
a. is organized and existing under Section 176 of Title
60 of the Oklahoma Statutes for the benefit of a
geographic area which includes a city or county or
some combination thereof, and
b. benefits a geographic area where new direct jobs which
meet the requirements of the Oklahoma Quality Jobs
Program Act are created by an establishment, other
than the proxy establishment, which is a branch of the
Armed Forces of the United States.
A proxy establishment may be determined to be an establishment
for all purposes of the Oklahoma Quality Jobs Program Act by the
Department and incentive payments may be made to such proxy

establishment for new direct jobs otherwise qualified pursuant to
the Oklahoma Quality Jobs Program Act.  The Department may
promulgate rules to further specify the circumstances under which a
proxy establishment may be considered an establishment for the
purposes of making application for incentive payments pursuant to
the Oklahoma Quality Jobs Program Act.  Provided however, that with
respect to any data on qualifying direct new jobs from a branch of
the Armed Forces of the United States, such rules shall only require
a proxy establishment to provide such data as would otherwise be
publicly releasable by the branch of the Armed Forces of the United
States.
B.  The Incentive Approval Committee is hereby created and shall
consist of the Director of the Office of Management and Enterprise
Services, the Director of the Department and one member of the
Oklahoma Tax Commission appointed by the Tax Commission, or a
designee from each agency approved by such member.  It shall be the
duty of the Committee to determine the eligibility of all applicants
for the Oklahoma Quality Jobs Program Act, subject to the applicable
requirements.
C.  For an establishment defined as a “basic industry” pursuant
to division (4) of subparagraph a of paragraph 1 of subsection A of
this section, the Incentive Approval Committee shall consist of the
members provided by subsection B of this section and the Executive
Director of the Oklahoma Center for the Advancement of Science and
Technology, or a designee from the Center appointed by the Executive
Director.
Added by Laws 1993, c. 275, § 3, eff. July 1, 1993.  Amended by Laws
1994, c. 7, § 2, emerg. eff. March 29, 1994; Laws 1994, c. 322, §
22, emerg. eff. June 8, 1994; Laws 1995, c. 349, § 1, eff. July 1,
1995; Laws 1996, c. 3, § 16, emerg. eff. March 6, 1996; Laws 1996,
c. 73, § 1, emerg. eff. April 9, 1996; Laws 1996, c. 342, § 5, eff.
July 1, 1996; Laws 1997, c. 258, § 1, emerg. eff. May 23, 1997; Laws
1998, c. 379, § 1, eff. July 1, 1998; Laws 1999, c. 134, § 2, emerg.
eff. April 28, 1999; Laws 1999, c. 426, § 3, emerg. eff. June 10,
1999; Laws 2000, c. 275, § 1, eff. Jan. 1, 2001; Laws 2001, c. 351,
§ 1, eff. Nov. 1, 2001; Laws 2002, c. 308, § 1, eff. July 1, 2002;
Laws 2003, c. 377, § 1, emerg. eff. June 4, 2003; Laws 2004, c. 457,
§ 1, eff. July 1, 2004; Laws 2005, c. 352, § 1, emerg. eff. June 6,
2005; Laws 2006, c. 281, § 31, eff. July 1, 2006; Laws 2007, c. 1, §
61, emerg. eff. Feb. 22, 2007; Laws 2008, c. 35, § 1, emerg. eff.
April 17, 2008; Laws 2008, c. 406, § 3, eff. Nov. 1, 2008; Laws
2009, c. 369, § 1, eff. July 1, 2009; Laws 2010, c. 2, § 70, emerg.
eff. March 3, 2010; Laws 2010, c. 267, § 1, eff. July 1, 2010; Laws
2010, c. 347, § 1, eff. Nov. 1, 2010; Laws 2011, c. 268, § 1, eff.
Nov. 1, 2011; Laws 2012, c. 308, § 1, eff. Nov. 1, 2012; Laws 2013,
c. 15, § 88, emerg. eff. April 8, 2013; Laws 2013, c. 227, § 23,
eff. Nov. 1, 2013; Laws 2013, c. 378, § 1, eff. Nov. 1, 2013; Laws

2014, c. 332, § 1, eff. Nov. 1, 2014; Laws 2015, c. 139, § 1, eff.
Nov. 1, 2015; Laws 2018, c. 156, § 1, eff. Nov. 1, 2018; Laws 2025,
c. 102, § 1, eff. Nov. 1, 2025.
NOTE:  Laws 1994, c. 278, § 34 repealed by Laws 1995, c. 1, § 40,
emerg. eff. March 2, 1995.  Laws 1995, c. 337, § 11 repealed by Laws
1996, c. 3, § 25, emerg. eff. March 6, 1996.  Laws 1999, c. 79, § 2
repealed by Laws 1999, c. 426, § 5, eff. July 1, 1999.  Laws 2005,
c. 390, § 1 repealed by Laws 2006, c. 16, § 75, emerg. eff. March
29, 2006.  Laws 2006, c. 16, § 74 repealed by Laws 2007, c. 1, § 62,
emerg. eff. Feb. 22, 2007.  Laws 2009, c. 339, § 1 repealed by Laws
2010, c. 2, § 71, emerg. eff. March 3, 2010.  Laws 2012, c. 304, §
567 repealed by Laws 2013, c. 15, § 89, emerg. eff. April 8, 2013.

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