Oklahoma Code § 68-3622

Title 68. Revenue And Taxation: Legislative intent
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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 television production out of the country, most
notably to Canada, and that the film industry is always seeking
attractive locations that can help cut the costs of production, the
Legislature further finds that the State of Oklahoma, with the
appropriate incentive, can become an attractive site for film
production and that Oklahoma is presently among several states with
minimal incentives to attract the film industry.  It is therefore
the intent of the Legislature that Oklahoma provide an incentive
that will stand out among those of other states and increase film
production in this state.

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