Oklahoma Code § 68-3642.2

Title 68. Revenue And Taxation: Legislative findings
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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 America.  The Legislature also finds that the
entertainment industry is always seeking economical locations that
can help cut the costs of production.  The Legislature further finds
that the State of Oklahoma, with the appropriate incentive, can
become a strategic site for live audience episodic television
production, that serves as strategic retention for the production of
live audience epsiodic series in Oklahoma.  It is therefore the
intent of the Legislature that Oklahoma provide a pilot program
incentive specifically for live audience episodic television
production in this state, carving out a niche in the industry that
Oklahoma can be known for.

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