Oklahoma Code § 68-3642.3

Title 68. Revenue And Taxation: Definitions
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A.  As used in the Bringing Sitcoms Home from Hollywood Pilot
Program Act, each of the definitions used in Section 3632 of Title
68 of the Oklahoma Statutes shall have the same meaning for purposes
of this act.
B.  In addition to the definitions referenced in subsection A of
this section, as used in the Bringing Sitcoms Home from Hollywood
Pilot Program Act:
1.  "Live audience episodic series" means an episodic television
series that is filmed in front of a live audience, which is not
child sexual abuse material as defined in subsection A of Section
1024.1 of Title 21 of the Oklahoma Statutes or obscene material as
defined in paragraph 1 of subsection B of Section 1024.1 of Title 21
of the Oklahoma Statutes including, but not limited to, live
audience episodic series to be licensed for exhibition by individual
television stations, groups of stations, networks, cable television
stations, or other means or licensed for home viewing markets;
2.  "Live audience episodic television" means episodic
television filmed in front of a live audience intended for broadcast
on network television, cable, and streaming platforms.  The audience
shall consist of a minimum of fifty people; and
3.  "Live audience studio facility" means a production facility
to accommodate multi-camera operations and construction set and
scenic elements with live audience seating.

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