reglab/housing_qa huggingface dataset:
68 OK Stat § 68-3505 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3505. Incentive payments - Funding source.

|In order to ensure the availability of funds for incentive payments authorized pursuant to the provisions of this act, the Oklahoma Tax Commission shall transfer such amounts as determined by multiplying the net benefit rate provided by the Department of Commerce by the gross payroll as determined pursuant to the provisions of subsection A of Section 6 of this act. Such funds shall be transferred from current withholding tax collections into an agency special account designated for this purpose by the Oklahoma Tax Commission at such times as may be deemed necessary by the Tax Commission. |Added by Laws 1993, c. 1, § 5, emerg. eff. Feb. 8, 1993.
68 OK Stat § 68-3506 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3506. Incentive payments - Claims - Verification - Issuance of warrants.

|A. As soon as practicable after the end of a calendar quarter for which a political subdivision has qualified to receive an incentive payment, the political subdivision shall file a claim for the payment with the Oklahoma Tax Commission and shall specify the actual number and gross payroll of new direct jobs for the calendar quarter. The Commission shall verify the actual gross payroll for new direct jobs for such calendar quarter. If the Tax Commission is not able to provide such verification, the Tax Commission may request such additional information from the political subdivision as may be necessary or may request the political subdivision to revise its claim. |B. As soon as practicable after such verification, the Tax Commission shall issue a warrant to the political subdivision in the amount of the net benefit rate multiplied by the actual gross payroll as verified by the Commission for the calendar quarter.Added by Laws 1993, c. 1, § 6, emerg. eff. Feb. 8, 1993.
68 OK Stat § 68-3507 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3507. Incentive payments - Deposit - Use - Investment - Audits - Unused assets.

|A. A political subdivision receiving an incentive payment pursuant to the provisions of this act shall deposit such payment in a separate fund and shall not be permitted to use such monies for any purpose other than payment of expenses associated with a qualified federal facility. |A political subdivision shall be permitted to invest the monies accruing to such fund in such manner as is authorized by law for investment of other monies of the political subdivision; provided, the interest earned from such investments shall be deposited to the fund and shall be used solely for payment of expenses associated with a qualified federal facility.B. A political subdivision receiving an incentive payment pursuant to the provisions of this act shall annually cause an independent financial audit of such fund to be made and shall submit such audit to the Department of Commerce, the Oklahoma Tax Commission, and the State Auditor and Inspector. The State Auditor and Inspector shall review such audit and report his findings to the Governor, the President Pro Tempore of the Senate and the Speaker of the House of Representatives.C. At the end of the project term or at the end of the period of time for which the qualified federal facility is leased or conveyed to the government of the United States, whichever is later, any assets of the qualified federal facility owned by the political subdivision, including, but not limited to any property or any monies remaining in the fund created pursuant to the provisions of subsection A of this section, shall be disposed of between the political subdivision and the state according to the proportions of funding provided by the state through incentive payments authorized by this act and funding provided by the political subdivision.Added by Laws 1993, c. 1, § 7, emerg. eff. Feb. 8, 1993.
68 OK Stat § 68-3508 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3508. Promulgation of rules.

|The Department of Commerce and the Tax Commission shall promulgate such rules as may be necessary to implement the provisions of this act. |Added by Laws 1993, c. 1, § 8, emerg. eff. Feb. 8, 1993.
68 OK Stat § 68-3601 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3601. Short title.

|Section 3601 et seq. of this title shall be known and may be cited as the "Oklahoma Quality Jobs Program Act". |Added by Laws 1993, c. 275, § 1, eff. July 1, 1993. Amended by Laws 1994, c. 7, § 1, emerg. eff. March 29, 1994.
68 OK Stat § 68-3602 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3602. Legislative intent.

|It is the intent of the Legislature that: |1. The State of Oklahoma provide appropriate incentives to support establishments of basic industries that hold the promise of significant development of the economy of the State of Oklahoma;2. The amount of incentives provided pursuant to this act in connection with a particular establishment:a.be directly related to the jobs created as a result of the establishment locating in the State of Oklahoma, andb.not exceed the estimated net direct state benefits that will accrue to the state as a result of the establishment locating in the State of Oklahoma;3. 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; and4. 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.Added by Laws 1993, c. 275, § 2, eff. July 1, 1993.
68 OK Stat § 68-3605 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3605. Quality Jobs Program Incentive Payment Fund.

|There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the "Quality Jobs Program Incentive Payment Fund". The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collected pursuant to Section 2355 of Title 68 of the Oklahoma Statutes for deposit into the fund. The amount deposited shall equal the sum of an amount determined by multiplying the net benefit rate provided by the Department of Commerce by the gross payroll as determined pursuant to the provisions of subsection A of Section 6 of this act. All of the amounts deposited in such fund shall be used and expended by the Tax Commission solely for the purposes and in the amounts authorized by the Oklahoma Quality Jobs Program Act. The liability of the State of Oklahoma to make the incentive payments under this act shall be limited to the balance contained in the fund created by this section. |Added by Laws 1993, c. 275, § 5, eff. July 1, 1993.
68 OK Stat § 68-3608 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3608. Promulgation of rules.

|The Department of Commerce and the Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. |Added by Laws 1993, c. 275, § 8, eff. July 1, 1993.
68 OK Stat § 68-3609 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3609. False or fraudulent information in making application, claim for payment or other instrument - Penalties.

|Any person making an application, claim for payment or any report, return, statement or other instrument or providing any other information pursuant to the provisions of this act who willfully makes a false or fraudulent application, claim, report, return, statement, invoice or other instrument or who willfully provides any false or fraudulent information, or any person who willfully aids or abets another in making such false or fraudulent application, claim, report, return, statement, invoice or other instrument or who willfully aids or abets another in providing any false or fraudulent information, upon conviction, shall be guilty of a felony punishable by the imposition of a fine of not less than One Thousand Dollars ($1,000.00) and not more than Fifty Thousand Dollars ($50,000.00), or imprisonment in the State Penitentiary for not less than two (2) years and not more than five (5) years, or by both such fine and imprisonment. Any person convicted of a violation of this section shall be liable for the repayment of all incentive payments which were paid to the establishment. Interest shall be due on such payments at the rate of ten percent (10%) per annum. |Added by Laws 1993, c. 275, § 9, eff. July 1, 1993.
68 OK Stat § 68-3610 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3610. Report on effect of Oklahoma Quality Jobs Program.

|The Oklahoma Department of Commerce shall prepare triennially a report which shall include, but not be limited to, documentation of the new direct jobs created under the Oklahoma Quality Jobs Program Act and a fiscal analysis of the costs and benefits of the Program to the state. The report shall be submitted to the President Pro Tempore of the Senate, the Speaker of the House of Representatives and the Governor of this state no later than March 1, 1996, and every three (3) years thereafter. The report may be used for the purpose of determining whether to continue or sunset the Oklahoma Quality Jobs Program Act. |Added by Laws 1994, c. 322, § 13, emerg. eff. June 8, 1994. Amended by Laws 1996, c. 112, § 1, eff. Nov. 1, 1996.
68 OK Stat § 68-3611 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3611. Payroll projection.

|A. For purposes of the payroll projection required to be made by the Department of Commerce pursuant to paragraph 2 of subsection C of Section 3604 of Title 68 of the Oklahoma Statutes, the Department of Commerce shall include payroll for all jobs created by an establishment as a result of an expanded or new facility, regardless of whether the jobs meet the definition of new direct jobs if: |1. The establishment is defined or classified under Industry Numbers 3443, 3556 or 3728 of the Standard Industrial Classification (SIC) Manual, latest version;2. The jobs were not created by the establishment more than ten (10) calendar quarters prior to the date of approval of the application by the Department of Commerce; and3. The establishment's application is approved by the Department of Commerce prior to January 30, 1997.B. When payroll described in subsection A of this section is included by the Department of Commerce in the projection required by paragraph 2 of subsection C of Section 3604 of Title 68 of the Oklahoma Statutes, then the three-year period of such projection shall begin the month after included payroll is first paid by the establishment, and not on the anticipated date on which the establishment will receive its first incentive payment.C. For the purpose of determining if an establishment has met the requirements of subsection B of Section 3606 of Title 68 of the Oklahoma Statutes, the Tax Commission shall include payroll for any jobs which the Department of Commerce included in its projection pursuant to the provisions of subsection A of this section. If payroll for such jobs is included, then the three-year period defined in subsection B of Section 3603 of Title 68 of the Oklahoma Statutes shall begin the month after included payroll is first paid by the establishment and not on the date of the first incentive payment.D. For the purpose of calculating incentive payments as provided by Section 3606 of Title 68 of the Oklahoma Statutes, the Tax Commission shall include payroll for those jobs which meet the requirements of subsections A and C of this section regardless of whether such jobs fall within the definition of a new direct job; provided, an establishment shall in no event be entitled to such incentive payments on payroll made prior to the date of approval of its application by the Department of Commerce.Added by Laws 1996, c. 342, § 7, emerg. eff. June 14, 1996.
68 OK Stat § 68-3612 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3612. New direct jobs – Inclusion of jobs created by establishment as result of retained, expanded or new facility – Calculation of incentive payments.

|A. For purposes of the determination required to be made by the Department of Commerce pursuant to paragraph 2 of subsection A of Section 3603 of Title 68 of the Oklahoma Statutes, the Department of Commerce shall include jobs created by an establishment as a result of a retained, expanded or new facility if: |1. The establishment and jobs are defined or classified under Industry Number 326211 of the NAICS Manual;2. The jobs were not created by the establishment more than fourteen (14) calendar quarters prior to the date of approval of the application by the Department of Commerce; and3. The establishment’s application has been approved by the Department of Commerce prior to March 30, 1997.B. For the purpose of calculating incentive payments as provided by Section 3606 of Title 68 of the Oklahoma Statutes, the Oklahoma Tax Commission shall include payroll for those jobs which meet the requirements of subsection A of this section regardless of whether such jobs fall within the definition of a new direct job; provided, an establishment shall in no event be entitled to such incentive payments on payroll for those jobs which meet the requirements of subsection A of this section made prior to the effective date of this act. No claims may be made for such payroll prior to July 1, 2004.Added by Laws 2003, c. 376, § 5, eff. July 1, 2003.
68 OK Stat § 68-3621 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3621. Short title.

|This act shall be known and may be cited as the “Compete with Canada Film Act”. |Added by Laws 2001, c. 259, § 1, eff. July 1, 2001.
68 OK Stat § 68-3622 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3622. Legislative intent.

|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. |Added by Laws 2001, c. 259, § 2, eff. July 1, 2001.
68 OK Stat § 68-3624 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3624. See the following versions:

|OS 68-3624v1 (HB 2780, Laws 2021, c. 15, § 13). |OS 68-3624v2 (SB 949, Laws 2021, c. 312, § 3).
68 OK Stat § 68-3625 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3625. Oklahoma Film Enhancement Rebate Program Revolving Fund.

|A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission to be designated the "Oklahoma Film Enhancement Rebate Program Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies received by the Tax Commission which are specifically required by law to be deposited in the fund, any public or private donations, contributions, and gifts received for the benefit of the fund and any amounts appropriated by the Oklahoma Legislature. All monies accruing to the credit of the fund are hereby appropriated and may be budgeted and expended by the Tax Commission for the purpose of paying rebates as provided in this act. Expenditures from the fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment. |B. The Oklahoma Tax Commission shall apportion, from the revenues which would otherwise be apportioned to the General Revenue Fund pursuant to subparagraph a of paragraph 1 of Section 2352 of this title, an amount that the Commission estimates to be necessary to pay the rebates provided by Section 3624 of this title to the Oklahoma Film Enhancement Rebate Program Revolving Fund.Added by Laws 2001, c. 259, § 5, eff. July 1, 2001. Amended by Laws 2005, c. 381, § 16, eff. July 1, 2005; Laws 2012, c. 304, § 568; Laws 2019, c. 313, § 4, eff. July 1, 2019.
68 OK Stat § 68-3626 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3626. Termination of act.

|The provisions of the Compete with Canada Film Act shall be terminated effective July 1, 2027, and no claim shall be paid thereafter. |Added by Laws 2001, c. 259, § 6, eff. July 1, 2001. Amended by Laws 2008, c. 436, § 16, eff. July 1, 2009; Laws 2014, c. 2, § 1; Laws 2019, c. 313, § 5, eff. July 1, 2019.
68 OK Stat § 68-3631 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3631. Short title - Filmed in Oklahoma Act of 2021.

|This act shall be known and may be cited as the "Filmed in Oklahoma Act of 2021". |Added by Laws 2021, c. 516, § 1, eff. July 1, 2021.NOTE: Laws 2021, c. 516, § 15 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 2946 (c. 512) of the 1st Regular Session of the 58th Oklahoma Legislature. House Bill No. 2946 was approved by the Governor on May 24, 2021.
68 OK Stat § 68-3634 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3634. Conditionally prequalified rebate amount.

|A. The total amount of rebate payments conditionally pre-qualified by the Department of Commerce each fiscal year with respect to any of the incentives authorized pursuant to this act shall not exceed Thirty Million Dollars ($30,000,000.00). Projects not conditionally pre-qualified for rebate payments due to the limitations provided in this section may be conditionally pre-qualified by the Department in subsequent fiscal years. |B. The amount of rebate payments conditionally pre-qualified by the Department of Commerce each fiscal year with respect to any of the incentives authorized pursuant to this act shall not exceed:1. Seven Million Five Hundred Thousand Dollars ($7,500,000.00) for production projects with total expenditures of less than Seven Million Five Hundred Thousand Dollars ($7,500,000.00); and2. Twenty-two Million Five Hundred Thousand Dollars ($22,500,000.00) for production projects with total expenditures of Seven Million Five Hundred Thousand Dollars ($7,500,000.00) or more.C. A production project shall have total expenditures of Fifty Thousand Dollars ($50,000.00) or more to be eligible for the rebate payments provided in this act.D. In any fiscal year if the amount of rebate payments conditionally pre-qualified by the Department of Commerce are less than the limitations provided in this section, the excess rebate payments not utilized shall be added to subsequent fiscal year's limitation.Added by Laws 2021, c. 516, § 4, eff. July 1, 2021.NOTE: Laws 2021, c. 516, § 15 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 2946 (c. 512) of the 1st Regular Session of the 58th Oklahoma Legislature. House Bill No. 2946 was approved by the Governor on May 24, 2021.
68 OK Stat § 68-3636 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3636. Incentive amounts – Post-production activity for projects filmed out of state.

|A. Subject to the final approval of the eligibility application by the Oklahoma Department of Commerce, and subject to the requirement that incentive payments pursuant to the provisions of this act have the maximum positive impact for the economy of the state, the base incentive amount for post-production activity occurring in this state for a project filmed outside this state shall be a maximum of twenty percent (20%) of the qualified production expenditure amount. |B. In addition to the amount authorized by subsection A of this section, there may be an additional incentive amount, subject to the final approval of the Oklahoma Department of Commerce, for eligible television series as defined in paragraph 4 of Section 2 of this act in the following amounts:1. Two percent (2%) of the qualified production expenditure amount for an eligible episodic television pilot; and2. Five percent (5%) of the qualified production expenditure amount if the television series is filmed for one or more seasons.C. In addition to the amount authorized by subsection A of this section, there may be an additional five percent (5%) of the qualified production expenditure amount, subject to the final approval of the Oklahoma Department of Commerce, for an eligible multi-film deal, as defined in paragraph 7 of Section 2 of this act, produced outside this state.D. The provisions of this section shall be applicable only with respect to qualified production expenditure amounts for post- production activity occurring within the state including, but not limited to, the following categories:1. Sound recording or mixing;2. Color grading;3. Editorial work;4. Visual effects;5. Animation;6. Deliverables, excluding marketing and advertising;7. Music production, recording, mixing or composition;8. Licensing of Oklahoma music; and9. Editing equipment or editing facility rental.Added by Laws 2021, c. 516, § 6, eff. July 1, 2021.NOTE: Laws 2021, c. 516, § 15 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 2946 (c. 512) of the 1st Regular Session of the 58th Oklahoma Legislature. House Bill No. 2946 was approved by the Governor on May 24, 2021.
68 OK Stat § 68-3637 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3637. Qualifications for maximum incentive amounts – Projects filmed in state.

|To qualify for the maximum twenty percent (20%) base incentive payment authorized for Oklahoma production projects pursuant to subsection A of Section 5 of this act, the production project shall utilize the services of apprentices according to the following requirements: |1. For a production with expenditures of Seven Million Five Hundred Thousand Dollars ($7,500,000.00) or less, two (2) apprentices;2. For a production with expenditures greater than Seven Million Five Hundred Thousand Dollars ($7,500,000.00) and Fifteen Million Dollars ($15,000,000.00) or less, four (4) apprentices;3. For a production with expenditures greater than Fifteen Million Dollars ($15,000,000.00) and Twenty-five Million Dollars ($25,000,000.00) or less, eight (8) apprentices; and4. For a production with expenditures greater than Twenty-five Million Dollars ($25,000,000.00), sixteen (16) apprentices.Added by Laws 2021, c. 516, § 7, eff. July 1, 2021.NOTE: Laws 2021, c. 516, § 15 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 2946 (c. 512) of the 1st Regular Session of the 58th Oklahoma Legislature. House Bill No. 2946 was approved by the Governor on May 24, 2021.