reglab/housing_qa huggingface dataset:
68 OK Stat § 68-4106 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4106. Claims for investment payments – Timing – Verification – Cessation of payments and recovery of payments when agreement terms not met – Additional payments.

|A. As soon as practicable after the end of a fiscal year for which a qualified establishment has qualified to receive an investment payment, the establishment shall file a claim for the payment with the Oklahoma Tax Commission for ten percent (10%) of the total amount of capital costs actually invested by the establishment during such fiscal year. |B. If the first claim for investment payment is filed later than two (2) years from the start date designated by the Department, the agreement shall be deemed expired and void.C. The Tax Commission shall verify for each fiscal year the actual amount of capital costs and the actual tax benefit accrued or to be accrued to the State of Oklahoma. If the Tax Commission is not able to provide such verification utilizing all available resources, the Tax Commission may request such additional information from the establishment as may be necessary or may reject the establishment’s claim based upon analysis of actual capital costs incurred by the establishment.D. If the qualified establishment does not meet the terms of the agreement and all provisions of this act, investment payments shall cease and shall not be resumed, and the agreement shall expire and be void. The Oklahoma Department of Commerce may seek to recover in a court of competent jurisdiction any payments made to a qualified establishment if the establishment does not comply with the requirements of subparagraph e of paragraph 2 of subsection F of Section 4 of this act; provided, however, that no investment payments shall be subject to recovery or recapture based upon a failure to invest capital equal to the amount estimated by the qualified establishment as stated in a quality investment agreement.E. A qualified establishment that has qualified pursuant to Section 4 of this act may receive payments only in accordance with the provisions under which it initially applied and was approved.F. An establishment that is receiving investment payments may not apply for additional investment payments for any new capital costs until expiration of its quality investment agreement. Provided, a qualified establishment may apply for additional investment payments pursuant to subsequent quality investment agreements based upon additional capital costs at a different manufacturing site.G. As soon as practicable after verification of the eligibility of the manufacturer as required by this section, the Tax Commission shall issue a warrant to the establishment.Added by Laws 2004, c. 391, § 6, eff. July 1, 2004.
68 OK Stat § 68-4107 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4107. Eligibility to receive other credits or exemptions.

|Notwithstanding any other provision of law, if a qualified establishment receives an investment payment pursuant to the provisions of this act, neither the qualified establishment nor its contractors or subcontractors shall be eligible to receive the credits or exemptions provided for in the following provisions of law in connection with the activity for which the investment payment was received: |1. Section 625.1 of Title 36 of the Oklahoma Statutes (premium tax credits);2. Paragraph 7 of Section 1359 of Title 68 of the Oklahoma Statutes (construction materials sales tax refunds);3. Section 2357.4 of Title 68 of the Oklahoma Statutes (new jobs/investment income tax credits);4. Section 2902 of Title 68 of the Oklahoma Statutes (state reimbursement to communities for property tax exemptions to manufacturers);5. Section 3601 et seq. of Title 68 of the Oklahoma Statutes (Oklahoma Quality Jobs Program Act);6. Section 3651 et seq. of Title 68 of the Oklahoma Statutes (Oklahoma Quality Jobs Incentive Leverage Act);7. Section 3701 et seq. of Title 68 of the Oklahoma Statutes (Saving Quality Jobs Act);8. Section 3801 et seq. of Title 68 of the Oklahoma Statutes (Former Military Facility Development Act); and9. Section 3901 et seq. of Title 68 of the Oklahoma Statutes (Small Employer Quality Jobs Incentive Act).Added by Laws 2004, c. 391, § 7, eff. July 1, 2004.
68 OK Stat § 68-4108 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4108. Rules – Implementation.

|The Oklahoma Department of Commerce and the Oklahoma Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. |Added by Laws 2004, c. 391, § 8, eff. July 1, 2004.
68 OK Stat § 68-4109 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4109. False or fraudulent applications and instruments – Felony – Punishment.

|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 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 investment 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 2004, c. 391, § 9, eff. July 1, 2004.
68 OK Stat § 68-4201 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4201. Short title.

|This act shall be known and may be cited as the “Oklahoma Quality Investment Act”. |Added by Laws 2006, c. 1, § 1, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.
68 OK Stat § 68-4205 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4205. Application for incentive payment – Cessation of payment – New application – Verification and payment.

|A. As soon as practicable after the end of a calendar year for which an establishment has qualified to receive an incentive payment, the establishment shall file a claim for the payment with the Oklahoma Tax Commission for one-tenth (1/10) or less of the total amount of investment identified and specified in its Quality Investment Contract. Provided, in the event the establishment applies for an incentive payment before all investment for retooling or modernization has occurred, the payment shall be reduced by the percentage of investment costs predicted but not incurred at the time of the claim as those costs bear to the whole investment. In no event shall the first claim for investment payment be filed later than two (2) years from the start date designated by the Quality Investment Committee. The Tax Commission shall verify for each calendar year the actual amount of capital investment in Oklahoma and the amounts of local communities’ sales tax rebates for the establishment. If the Tax Commission is not able to provide such verification utilizing all available resources, the Tax Commission may request such additional information from the establishment as may be necessary or may reject the establishment’s claim. |B. If the capital costs for investment in retooling or investment does not meet or exceed One Million Dollars ($1,000,000.00) within twenty-four (24) months of the start date of the establishment as set out in its agreement with the Quality Investment Committee, incentive payments shall cease and shall not be resumed.C. An establishment that has qualified pursuant to Section 4 of this act may receive payments only in accordance with the provisions under which it initially applied and was approved.D. An establishment that is receiving incentive payments may not apply for additional incentive payments for any new capital improvement projects until twelve (12) quarters after receipt of the first incentive payment, or until the establishment’s actual verified capital costs of retooling and modernization equals or exceeds One Million Dollars ($1,000,000.00), whichever comes first. After meeting the requirements of this subsection, an establishment may apply for additional incentive payments based upon additional retooling and modernization capital costs and investment.E. As soon as practicable after verification of the eligibility of the manufacturer as required by this section, the Tax Commission shall issue a warrant to the establishment.Added by Laws 2006, c. 1, § 5, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.
68 OK Stat § 68-4207 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4207. Ineligibility for certain tax credits or exemptions.

|Notwithstanding any other provision of law, if a qualified establishment receives an incentive payment pursuant to the provisions of this act, neither the qualified establishment nor its contractors or subcontractors shall be eligible to receive the credits or exemptions provided for in the following provisions of law in connection with the activity for which the incentive payment was received: |1. Section 625.1 of Title 36 of the Oklahoma Statutes (premium tax credits);2. Paragraph 7 of Section 1359 of Title 68 of the Oklahoma Statutes (construction materials sales tax refunds);3. Section 2357.4 of Title 68 of the Oklahoma Statutes (new jobs/investment income tax credits);4. Section 2357.7 of Title 68 of the Oklahoma Statutes (venture capital investment credits);5. Section 2-11-303 of Title 27A of the Oklahoma Statutes (pollution control equipment investment income tax credits);6. Section 2357.22 of Title 68 of the Oklahoma Statutes (income tax credits for investment in clean-burning motor fuel vehicles);7. Section 2357.31 of Title 68 of the Oklahoma Statutes (small business income tax credits);8. Section 54003 of Title 68 of the Oklahoma Statutes (research and development or computer services sales tax refunds);9. Subsections C and D of Section 2357.29 of Title 68 of the Oklahoma Statutes (recycling income tax credits);10. Section 2902 of Title 68 of the Oklahoma Statutes (state reimbursement to communities for property tax exemptions to manufacturers);11. Section 3601 et seq. of Title 68 of the Oklahoma Statutes (Oklahoma Quality Jobs Program Act);12. Section 3701 et seq. of Title 68 of the Oklahoma Statutes (Saving Quality Jobs Act);13. Section 3801 et seq. of Title 68 of the Oklahoma Statutes (Former Military Facilities Development Act);14. Section 3901 et seq. of Title 68 of the Oklahoma Statutes (Small Employer Quality Jobs Incentive Act);15. Sections 3651 through 3659 of Title 68 of the Oklahoma Statutes (Quality Jobs Incentive Leverage Act); and16. Section 4101 et seq. of Title 68 of the Oklahoma Statutes (Oklahoma Specialized Quality Investment Act).Added by Laws 2006, c. 1, § 7, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.
68 OK Stat § 68-4208 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4208. Oklahoma Department of Commerce and Oklahoma Tax Commission – Rules.

|The Oklahoma Department of Commerce and the Oklahoma Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. |Added by Laws 2006, c. 1, § 8, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.
68 OK Stat § 68-4209 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4209. False or fraudulent application or other information – Aiding or abetting – Felony – Punishment.

|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 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 2006, c. 1, § 9, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.
68 OK Stat § 68-4210 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4210. Five-year performance review – Written report.

|A. The Oklahoma Department of Commerce shall, using its own resources or through a contract with a service provider, conduct a five-year performance review of the Oklahoma Quality Investment Act. The performance review may include measures of economic productivity in areas or regions affected by the business activity of any recipient of a payment authorized pursuant to this act. Such measures of economic productivity may include, but shall not be limited to, total payroll statistics, business activity supported by the business activity of the payment recipients, growth in property tax values attributable to capital expansion, growth in state or local tax sources attributable to capital expansion, increased investment activity by other business entities, business site location inquiries related to the business activity of a recipient or such other indicators of the net benefits to the State of Oklahoma or an economic region as the Department of Commerce or its service provider may select. |B. The results of the five-year performance review shall be provided in a written report to be submitted not later than January 31, 2012, and not later than January 31 each successive five-year period covering the results of performance measurement of the Oklahoma Quality Investment Act as conducted pursuant to subsection A of this section. The first such report shall only be required to address the performance measures for the period of July 1, 2006, through December 31, 2011. The report shall be provided to the Governor, the Speaker of the Oklahoma House of Representatives, the President Pro Tempore of the State Senate and to each member of the Quality Investment Committee.C. The Quality Investment Committee shall use the results of the five-year performance report in making determinations required of it pursuant to the Oklahoma Quality Investment Act.Added by Laws 2006, c. 1, § 10, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.
68 OK Stat § 68-4301 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4301. Oklahoma Quality Events Incentive Act.

|This act shall be known and may be cited as the "Oklahoma Quality Events Incentive Act" and shall be in effect through June 30, 2026. |Added by Laws 2010, c. 386, § 1, eff. July 1, 2012. Amended by Laws 2014, c. 3, § 1, eff. Nov. 1, 2014; Laws 2018, c. 201, § 1, eff. July 1, 2018; Laws 2021, c. 30, § 1, emerg. eff. April 19, 2021.
68 OK Stat § 68-4302 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4302. Legislative findings.

|The Legislature finds that certain quality events conducted within the state have a significant economic impact. In order to assist with the promotion of such events and to assist the promoters and organizers of such events with the planning and performance of such events, the Legislature finds that it is in furtherance of an essential governmental function to provide a method by which an eligible municipality or an eligible county may utilize a portion of the state sales tax revenues derived from taxable transactions occurring within a designated area to promote certain qualifying events. The State of Oklahoma has a legitimate interest in economic development related to the occurrence of quality events and the Legislature finds that the use of state sales tax revenues authorized by this act provides a method by which the state can compete successfully in a national and global economy against other jurisdictions offering similar incentives for such events. |Added by Laws 2010, c. 386, § 2, eff. July 1, 2012.
68 OK Stat § 68-4304 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4304. Quality event - Designation - Submission of forms to Oklahoma Tax Commission.

|A. Not later than thirty (30) days prior to the initial date of a quality event, a host community may designate: |1. The dates during which a quality event will be hosted; and2. The type of expenses eligible for distribution of captured revenues to the host community including, but not limited to, advertising, facility rental, promotional materials and security.B. Any designation made by a host community for purposes of the Oklahoma Quality Events Incentive Act shall be made pursuant to an ordinance or resolution duly adopted by the governing body of the host community.C. A host community may only designate one quality event during the time frame in which a designated quality event will occur.D. Within sixty (60) days of the date on which the host community adopts an ordinance or resolution pursuant to subsection A of this section, such host community shall submit to the Oklahoma Tax Commission, on such forms as the Tax Commission may prescribe, a copy of such ordinance or resolution, an economic impact study and the event history. The Oklahoma Tax Commission shall designate a single employee or division responsible for processing information, making determinations and any other duties related to the Oklahoma Quality Events Incentive Act.E. Within sixty (60) days from the date of receipt of the information from the host community as required by subsection D of this section, the Tax Commission shall approve or disapprove, in whole or in part, the submission and analysis of the required information. The Oklahoma Department of Commerce and the Oklahoma Tourism and Recreation Department shall provide such assistance and information as requested by the Tax Commission.Added by Laws 2010, c. 386, § 4, eff. July 1, 2012. Amended by Laws 2013, c. 156, § 2; Laws 2014, c. 3, § 3, eff. Nov. 1, 2014; Laws 2018, c. 201, § 3, eff. July 1, 2018; Laws 2021, c. 30, § 3, emerg. eff. April 19, 2021.
68 OK Stat § 68-4305 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4305. Eligible local support.

|A. The host community shall provide to the Oklahoma Tax Commission detailed information disclosing the total amount of eligible local support amounts for purposes of determining the amount of incremental state sales tax revenue that may be paid to a host community in which a quality event occurs. |B. The Tax Commission shall verify the amount of eligible local support amounts prior to making any payment to a host community.C. After the conclusion of an event, the host community shall provide information related to the event, such as attendance figures, financial information or other public information held by the host community that the Tax Commission considers necessary to evaluate the actual economic impact of the event.D. The Tax Commission shall compare the total amount of eligible local support amounts with the total amount of incremental state sales tax revenues remitted by vendors, such revenues to be established through the economic impact study.E. If the Tax Commission determines through an analysis of the economic impact study that the total amount of incremental state sales tax revenues is zero, no payment shall be made to a host community.F. If the Tax Commission determines through an analysis of the economic impact study that the total amount of incremental state sales tax revenues is greater than zero, but less than the total amount of eligible local support amounts, the Tax Commission shall make payment, subject to the limitations of subsection I of this section, to the host community of the quality event in an amount equal to the incremental state sales tax revenues.G. If the Tax Commission determines through an analysis of the economic impact study that the total amount of incremental state sales tax revenues is at least equal to the amount of eligible local support amounts, the Tax Commission shall make payment, subject to the limitations of subsection I of this section, to the host community in which the quality event occurs in an amount equal to, but not greater than, the eligible local support amounts.H. No payment shall be made to any host community from a source other than the incremental state sales tax revenues, if any, derived from state sales tax remittances of vendors as a result of the quality event, as determined by an economic impact study verified by the Oklahoma Tax Commission.I. No payment shall be made to any host community in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) for a single quality event regardless of the amount of eligible local support paid by the host community.Added by Laws 2010, c. 386, § 5, eff. July 1, 2012. Amended by Laws 2014, c. 3, § 4, eff. Nov. 1, 2014; Laws 2018, c. 201, § 4, eff. July 1, 2018; Laws 2021, c. 30, § 4, emerg. eff. April 19, 2021.
68 OK Stat § 68-4306 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4306. Proceeds from county or municipality sales tax.

|No proceeds from the levy of any sales tax imposed by a county or a municipality shall be affected by the provisions of this act and the proceeds from any such levy shall be collected and remitted as required by the Oklahoma Sales Tax Code. The distribution of the revenues shall be made in accordance with all applicable requirements of law with respect to such sales tax levies. |Added by Laws 2010, c. 386, § 6, eff. July 1, 2012.
68 OK Stat § 68-4307 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4307. Maximum total payments.

|Notwithstanding any other provision of this act, total payments resulting from the provisions of the Oklahoma Quality Events Incentive Act to all host communities shall not exceed: |1. Two Million Dollars ($2,000,000.00) for the fiscal year ending June 30, 2013;2. Two Million Five Hundred Thousand Dollars ($2,500,000.00) for the fiscal year ending June 30, 2014; and3. Three Million Dollars ($3,000,000.00) for each of the fiscal years ending June 30, 2015, through June 30, 2018.Added by Laws 2010, c. 386, § 7, eff. July 1, 2012. Amended by Laws 2014, c. 3, § 5, eff. Nov. 1, 2014.
68 OK Stat § 68-4308 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4308. Payment of incremental sales tax revenues.

|After the conclusion of a quality event for which the Oklahoma Tax Commission has given approval pursuant to subsection E of Section 4 of this act, and within the time limit prescribed by Section 5 of this act, the Tax Commission shall utilize the amount of incremental sales tax revenues derived from the levy of the state sales tax imposed pursuant to Section 1354 of Title 68 of the Oklahoma Statutes necessary to make payment to a host community based upon eligible local support payments according to the requirements of Section 5 of this act. |Added by Laws 2010, c. 386, § 8, eff. July 1, 2012.