reglab/housing_qa huggingface dataset:
68 OK Stat § 68-3903 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3903. Definitions.

|As used in the Small Employer Quality Jobs Incentive Act: |1. "Basic industry" means a basic industry as defined under the Oklahoma Quality Jobs Program Act in divisions (1) through (9) of subparagraph a of paragraph 1 of subsection A of Section 3603 of this title, excluding those activities described in division (10) of subparagraph a of paragraph 1 of subsection A of Section 3603 of this title. Provided, for the purposes of the Small Employer Quality Jobs Incentive Act, the determination required by subdivision (b) of division (7) or division (8) of subparagraph a of paragraph 1 of subsection A of Section 3603 of this title shall be made by the Oklahoma Department of Commerce and not the Incentive Approval Committee;2. "Establishment" means any business, no matter what legal form, including, but not limited to, a sole proprietorship, partnership, corporation, or limited liability corporation;3. "Estimated direct state benefits" means the tax revenues projected by the Oklahoma Department of Commerce to accrue to the state as a result of new direct jobs;4. "Estimated direct state costs" means the costs projected by the Department to accrue to the state as a result of new direct jobs. Such costs shall include, but not be limited to:a.the costs of education of new state resident children,b.the costs of public health, public safety and transportation services to be provided to new state residents,c.the costs of other state services to be provided to new state residents, andd.the costs of other state services;5. "Estimated net direct state benefits" means the estimated direct state benefits less the estimated direct state costs;6. "Full-time employment" means employment of persons residing in this state and working for thirty (30) hours per week or more in this state, which has a minimum six-month duration during any twelve-month period;7. "Gross taxable payroll" means wages, as defined in Section 2385.1 of this title, for new direct jobs;8. "Net benefit rate" means the estimated net direct state benefits computed as a percentage of gross payroll; provided:a.the net benefit rate may be variable and shall not exceed five percent (5%), andb.in no event shall incentive payments, cumulatively, exceed the estimated net direct state benefits; and9. "New direct job" means full-time employment which did not exist in this state prior to the date of approval, by the Oklahoma Department of Commerce, of an application made pursuant to the Small Employer Quality Jobs Incentive Act. A job shall be deemed to exist in this state prior to approval of an application if the activities and functions for which the particular job exists have been ongoing at any time within six (6) months prior to such approval.Added by Laws 1997, c. 419, § 3, eff. Jan. 1, 1998. Amended by Laws 2002, c. 308, § 2, eff. July 1, 2002; Laws 2003, c. 377, § 3, emerg. eff. June 4, 2003; Laws 2005, c. 352, § 2, eff. July 1, 2005; Laws 2006, c. 281, § 34, eff. July 1, 2006; Laws 2013, c. 227, § 27, eff. Nov. 1, 2013; Laws 2014, c. 128, § 1, eff. July 1, 2014.
68 OK Stat § 68-3906 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3906. Small Employer Quality Jobs Incentive Payment Fund.

|There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the "Small Employer Quality Jobs Incentive Payment Fund". The 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 estimated by the Tax Commission to be sufficient to pay incentive payments claimed pursuant to the provisions of Section 5 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 Small Employer Quality Jobs Incentive Act. The liability of the State of Oklahoma to make incentive payments under this act shall be limited to the balance contained in the fund created by this section. |Added by Laws 1997, c. 419, § 6, eff. Jan. 1, 1998.
68 OK Stat § 68-3907 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3907. Rulemaking authority.

|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 1997, c. 419, § 7, eff. Jan. 1, 1998.
68 OK Stat § 68-3908 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3908. Violations and penalties.

|Any person making an application, claim for payment or any report, return, statement, invoice, 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. The fine for a violation of this provision shall not be less than One Thousand Dollars ($1,000.00) nor more than Fifty Thousand Dollars ($50,000.00). 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 1997, c. 419, § 8, eff. Jan. 1, 1998.
68 OK Stat § 68-3909 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3909. Establishment receiving incentive payment and its contractors and subcontractors ineligible to receive certain tax credits and 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. Paragraphs 16 and 17 of Section 1357 of this title;2. Paragraph 8 of Section 1359 of this title;3. Section 2357.4 of this title;4. Section 2357.7 of this title;5. Section 2-11-303 of Title 27A of the Oklahoma Statutes;6. Section 2357.22 of this title;7. Section 2357.31 of this title;8. Section 54003 of this title;9. Section 54006 of this title;10. Section 625.1 of Title 36 of the Oklahoma Statutes; or11. Subsections C and D of Section 2357.59 of this title.Added by Laws 1997, c. 419, § 9, eff. Jan. 1, 1998. Amended by Laws 2008, c. 406, § 8, eff. Nov. 1, 2008.
68 OK Stat § 68-3910 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3910. Triennial report.

|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 Small Employer Quality Jobs Incentive Act and a fiscal analysis of the costs and benefits of the act 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 no later than March 1, 2001, and every three (3) years thereafter. The report may be used for the purpose of determining whether to continue or sunset the Small Employer Quality Jobs Incentive Act. |Added by Laws 1997, c. 419, § 10, eff. Jan. 1, 1998.
68 OK Stat § 68-3911 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3911. Short title.

|This act shall be known and may be cited as the "21st Century Quality Jobs Incentive Act". |Added by Laws 2009, c. 285, § 1, eff. Nov. 1, 2009.
68 OK Stat § 68-3912 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3912. Legislative intent.

|It is the intent of the Legislature that: |1. The State of Oklahoma provide appropriate incentives to attract growth industries and sectors to Oklahoma in the twenty-first century 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; and3. 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 2009, c. 285, § 2, eff. Nov. 1, 2009.
68 OK Stat § 68-3916 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3916. 21st Century Quality Jobs Incentive Payment Fund.

|There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the "21st Century Quality Jobs Incentive Payment Fund". The 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 estimated by the Tax Commission to be sufficient to pay incentive payments claimed pursuant to the provisions of Section 4 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 21st Century Quality Jobs Incentive Act. The liability of the State of Oklahoma to make incentive payments under the 21st Century Quality Jobs Incentive Act shall be limited to the balance contained in the fund created by this section. |Added by Laws 2009, c. 285, § 6, eff. Nov. 1, 2009.
68 OK Stat § 68-3917 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3917. Rulemaking authority.

|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 the 21st Century Quality Jobs Incentive Act. |Added by Laws 2009, c. 285, § 7, eff. Nov. 1, 2009.
68 OK Stat § 68-3918 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3918. Violations and penalties.

|Any person making an application, claim for payment or any report, return, statement, invoice, 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 misdemeanor. The fine for a violation of this provision shall not be less than One Thousand Dollars ($1,000.00) nor more than Fifty Thousand Dollars ($50,000.00). 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 2009, c. 285, § 8, eff. Nov. 1, 2009.
68 OK Stat § 68-3919 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3919. Disqualification from receipt of credits or exemptions under other laws.

|Notwithstanding any other provision of law, if a qualified establishment receives an incentive payment pursuant to the provisions of the 21st Century Quality Jobs Incentive 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. Paragraphs 16 and 17 of Section 1357 of Title 68 of the Oklahoma Statutes;2. Paragraph 8 of Section 1359 of Title 68 of the Oklahoma Statutes;3. Section 2357.4 of Title 68 of the Oklahoma Statutes;4. Section 2357.7 of Title 68 of the Oklahoma Statutes;5. Section 2-11-303 of Title 27A of the Oklahoma Statutes;6. Section 2357.22 of Title 68 of the Oklahoma Statutes;7. Section 2357.31 of Title 68 of the Oklahoma Statutes;8. Section 54003 of Title 68 of the Oklahoma Statutes;9. Section 54006 of Title 68 of the Oklahoma Statutes;10. Section 625.1 of Title 36 of the Oklahoma Statutes; or11. Subsections C and D of Section 2357.59 of Title 68 of the Oklahoma Statutes.Added by Laws 2009, c. 285, § 9, eff. Nov. 1, 2009.
68 OK Stat § 68-3920 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3920. 21st Century Quality Jobs Incentive Act.

|The Oklahoma Department of Commerce shall prepare a report which shall include, but not be limited to, documentation of the new direct jobs created under this act and a fiscal analysis of the costs and benefits of the act 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 no later than March 1, 2011, and every three (3) years thereafter. The report may be used for the purpose of determining whether to continue or sunset the 21st Century Quality Jobs Incentive Act. |Added by Laws 2009, c. 285, § 10, eff. Nov. 1, 2009.
68 OK Stat § 68-4002 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4002. Oklahoma Health Care Authority – Authority to assess Home-Based Support Quality Assurance Assessment.

|A. As used in this section: |1. “Contracted community-based service provider” means any entity contracted by the Department of Human Services, the Oklahoma Health Care Authority, or any private person providing the support, or promotion of support, for a service recipient to remain in such person’s home or residence and shall include, but not be limited to, entities and persons providing personal support, professional support, case management, and transportation services, and services through a Home and Community-Based Waiver or Advantage Waiver as defined by Title XIX of the Social Security Act, Section 1915 (C); and2. "Gross receipts" means annual gross revenues received in compensation for services rendered by a contracted community-based service provider, but shall not include any amount received by a contracted service provider as a charitable contribution or any amount received by a provider as compensation for services rendered that is not reimbursed;B. 1. For the purpose of providing quality care enhancements, the Oklahoma Health Care Authority is authorized to and shall annually assess a Home-Based Support Quality Assurance Assessment pursuant to this section on each contracted community-based service provider in this state. Quality of care enhancements include, but are not limited to, the purposes specified in Section 1 of this act.2. The Home-Based Support Quality Assurance Assessment assessed on a contracted community-based service provider shall be calculated by the Oklahoma Health Care Authority by multiplying the total annual Medicaid gross receipts for the provision of all services rendered in this state by the contracted community-based service provider by five and one-half percent (5.5%), regardless of whether such Medicaid receipts are based on days or hours of service, the cost of services rendered, or some other basis. The Home-Based Support Quality Assurance Assessment shall not be increased unless specifically authorized by the Legislature.Added by Laws 2010, c. 133, § 2, eff. Nov. 1, 2010.
68 OK Stat § 68-4101 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4101. Short title.

|This act shall be known and may be cited as the “Oklahoma Specialized Quality Investment Act”. |Added by Laws 2004, c. 391, § 1, eff. July 1, 2004. Amended by Laws 2006, c. 1, § 12, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.
68 OK Stat § 68-4102 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4102. Legislative intent – Incentives to support retention of manufacturing and jobs.

|It is the intent of the Legislature that: |1. The State of Oklahoma provide appropriate incentives to support retention of a qualified manufacturing establishment:a.that is imminently at risk of ceasing operations in this state,b.that provides long-term benefits through retention of quality jobs which increase the wealth of the state, andc.that agrees to engage in significant modernization and retooling that will promote the growth of the industry in Oklahoma and, by doing so, stabilize the economy of the State of Oklahoma when there is a direct threat to the existing revenue base and wealth of the state because existing establishments are at risk of being lost to other states or nations;2. The amount of incentives provided pursuant to this act in connection with a particular establishment be directly related to benefits due to retention of jobs and the investment of additional capital for modernizing and retooling;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 does this act authorize the credit of the State of Oklahoma to be given, pledged or loaned to any individual, company, corporation or association. Nothing herein shall be construed to constitute a gift by the State of Oklahoma to any individual, company, corporation or association.Added by Laws 2004, c. 391, § 2, eff. July 1, 2004.
68 OK Stat § 68-4103 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4103. Definitions.

|For purposes of the Oklahoma Specialized Quality Investment Act: |1. “Capital costs” means costs for land, buildings, improvements to buildings, fixtures and for machinery, equipment and other personal property used in and for the manufacturing process incurred by a qualified establishment, on or after the effective date of this act, with respect to the manufacturing site located in this state and specified in a quality investment agreement;2. “Department” means the Oklahoma Department of Commerce;3. “Qualified establishment” means a business entity engaged in the activity described by Industry Number 3011, Industry Group Number 301, Major Group 30 of the Standard Industrial Classification manual, latest revision. No establishment that has been certified as eligible to participate in the Oklahoma Quality Jobs Incentive Leverage Act incentive program shall be eligible for any investment payment pursuant to the Oklahoma Specialized Quality Investment Act. A qualified establishment shall enter into a quality investment agrement pertaining to a single manufacturing site as that term is defined in Section 1352 of this title. No combination of other locations of an establishment or any related entities of an establishment shall be included in a quality investment agreement. An establishment may enter into additional quality investment agreements for additional sites;4. “Fiscal year” means the state fiscal year, which shall begin on July 1 of a calendar year and end on June 30 of the next calendar year;5. “Quality investment agreement” means an agreement with duration, for purposes of computing the total incentive payment amount, of not more than five (5) years entered into between a qualified establishment and the Department; and6. “Start date” means the date on which a qualified establishment begins accruing benefits because of investment of new capital costs in a manufacturing site that is designated in a quality investment agreement with the Oklahoma Department of Commerce.Added by Laws 2004, c. 391, § 3, eff. July 1, 2004. Amended by Laws 2006, c. 1, § 13, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.
68 OK Stat § 68-4105 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4105. Specialized Quality Investment Payment Fund.

|There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the “Specialized Quality Investment Payment Fund”. The Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collected pursuant to Sections 1354 and 2355 of this title for deposit into the fund. The amount deposited shall equal the sum of an amount required for making investment payments, as determined pursuant to the provisions 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 Specialized Quality Investment Act. The liability of the State of Oklahoma to make the investment payments under this act shall be limited to the balance contained in the fund created by this section. |Added by Laws 2004, c. 391, § 5, eff. July 1, 2004. Amended by Laws 2006, c. 1, § 14, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.