Oklahoma Code § 68-4502

Title 68. Revenue And Taxation: Legislative intent
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It is the intent of the Legislature that:
1.  The State of Oklahoma provide appropriate incentives to
attract growth industries and sectors that employ remote workers to
Oklahoma through a policy of rewarding businesses with a highly
skilled, knowledge-based workforce;
2.  The Oklahoma Department of Commerce and the Oklahoma Tax
Commission implement the provisions of this act and exercise all
powers as authorized in this act.  The exercise of powers conferred
by this act shall be deemed and held to be the performance of
essential public purposes; and
3.  Nothing herein shall be construed to constitute a guarantee
or assumption by the State of Oklahoma of any debt of any
individual, company, corporation or association nor to authorize the
credit of the State of Oklahoma to be given, pledged or loaned to
any individual, company, corporation or association.

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