reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 11 - Field Audit [Transferred] › Part 5 - COURTS [Transferred] › Section 710:80-11-15 - Courts; field audits [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
					 735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
					 17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 11 - Field Audit [Transferred] › Part 7 - ENERGY RELATED COMPANIES [Transferred] › Section 710:80-11-20 - Energy related companies; field audits; "current litigation" defined [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
					 735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
					 17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 11 - Field Audit [Transferred] › Part 9 - INSURANCE CORPORATIONS [Transferred] › Section 710:80-11-25 - Insurance corporations; life and property and casualty; field audits [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 11 - Field Audit [Transferred] › Part 11 - PUBLIC OFFICERS AND AGENCIES [Transferred] › Section 710:80-11-30 - Public officers and agencies; field audits [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
					 735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
					 17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 11 - Field Audit [Transferred] › Part 13 - UTILITIES [Transferred] › Section 710:80-11-35 - Utilities; field audits [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
					 735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
					 17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq., and to facilitate the administration, allocation and payment of
				  certain tax incentives pursuant to the Oklahoma Quality Jobs Program
				  Act.
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff
				  6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
In addition to terms defined in 68 O.S. §
									3603, the
				  following words and terms, when used in this Subchapter, shall have the
				  following meaning, unless the context clearly indicates otherwise:
"Baseline employment"
means an establishment's
				  total number of jobs which existed in this state prior to approval of the
				  establishment's application by the Oklahoma Department of Commerce. A job shall
				  be deemed to exist in this state prior to approval of an establishment's
				  application if the activities and functions for which the particular job exists
				  have been ongoing at any time within six months prior to approval of the
				  establishment. Upon approval of an application or upon the start date of a
				  project, if it is more than sixty days later than the approval date, the
				  Department shall determine an establishment's baseline employment to be its
				  current employment or its average employment over the last four quarters,
				  whichever is greater.
"Commission"
means the Oklahoma Tax
				  Commission
"Department"
means the Oklahoma Department of
				  Commerce.
"Gross payroll"
means wages subject to Oklahoma
				  Income tax, as defined in 68 O.S. §
									2385.1,
				  for new direct jobs.
"New direct jobs"
means
"new direct
				  jobs"
of a qualified establishment as recognized by the Oklahoma
				  Department of Commerce.
"Qualified establishment"
means an establishment
				  for which the Commission has been notified of an approved application for
				  incentive payments by the Oklahoma Department of Commerce.
"Start date"
means
the date on which an
				  establishment may begin accruing benefits for the creation of new direct jobs,
				  which date shall be determined by the Department.
[
See:
68 O.S.2001, § 3603]
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff 6-26-94; Amended at 12
				  Ok Reg 2659, eff 6-26-95; Amended at 20 Ok Reg 2594, eff 7-11-03; Amended at 24
				  Ok Reg 1452, eff 5-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-3 - Procedure upon qualification; reporting [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff 6-26-94; Amended at 20
				  Ok Reg 2594, eff 7-11-03; Amended at 22 Ok Reg 2249, eff 6-25-05; Revoked at 24
				  Ok Reg 1452, eff 5-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-4 - Audits; auditors

Current through Vol. 41, No. 20, July 1, 2024
(a)
Reports
				subject to audit.
The returns filed pursuant to the requirements of the
				Quality Jobs Program Act and the Rules promulgated thereunder shall be
				accepted, as filed, by the Commission, subject to audit.
(b)
Examination by agent of the
				Commission.
Any representative of the Commission holding a certificate
				of authority may make an examination or investigation of the place of business,
				tangible personal property, equipment and facilities, and the books, records,
				papers, vouchers, accounts and documents of any qualified establishment.
				[
See:
68 O.S. §
									206
				]
(c)
Duty to comply and
				cooperate with examination.
It shall be the duty of every qualified
				establishment and every director, officer, or employee of every qualified
				establishment to exhibit to the Commission, or to the employees or agents of
				such Commission, the items mentioned in (b) of this Section.
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff
				  6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-5 - Commission to give notice of first incentive payment

Current through Vol. 41, No. 20, July 1, 2024
Notification of the first incentive payment made to a
				  qualified establishment shall be sent by the Commission to the Oklahoma
				  Department of Commerce.
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff
				  6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-6 - Qualified establishments are employers

Current through Vol. 41, No. 20, July 1, 2024
Qualified establishments are employers for purposes of
				  Oklahoma Income Tax Withholding taxes. [
See:
68 O.S. §
									2385.1 et
				  seq. and
				  710:90-1-1 through
				  710:90-7-2
				  ]
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff 6-26-94; Amended at 22
				  Ok Reg 2249, eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-7 - Transfers to Quality Jobs Program Incentive Payment Fund

Current through Vol. 41, No. 20, July 1, 2024
Each month the Commission shall transfer from income tax
				  withholding collected, to the Quality Jobs Program Incentive Payment Fund
				  ("Fund"), the sum total of the net benefit rate multiplied by the gross payroll
				  for each qualified establishment.
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff
				  6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-8 - Procedure for filing claim, verification, payment, protest

Current through Vol. 41, No. 20, July 1, 2024
(a)
Contents of claim.
As soon
				as practicable after the end of a calendar quarter, the qualified establishment
				shall file a claim for gross payroll paid the previous quarter. The claim, on
				forms prescribed by the Commission, shall include:
(1) Name of qualified
				establishment;
(2) Identification
				number of qualified establishment;
(3) Period for which claim is
				filed;
(4) Actual number of new
				direct jobs during period of claim;
(5) Gross payroll of new direct jobs during
				period of claim;
(6) Net benefit
				rate; and
(7) Amount claimed for
				period.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-9 - Disclosure of information

Current through Vol. 41, No. 20, July 1, 2024
The Commission may, upon request, disclose the name of the
				  qualified establishment that has received incentive payment(s) and the amount
				  of payment(s) received.
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff
				  6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-10 - Limitation on incentive payments

Current through Vol. 41, No. 20, July 1, 2024
(a)
Ten year limitation from initial claim.
No claim for an incentive
				payment shall be honored if made for a period later than ten (10) years after
				the quarter for which the qualified establishment's first claim was
				made.
(b)
Ceiling for total
				payments limited to "estimated net direct state benefits."
No claim for
				an incentive payment shall be honored if payment and other incentive payments
				made to the qualified establishment exceeds the "estimated net direct state
				benefits'' established by the Oklahoma Department of Commerce except for
				establishments subject to 68 O.S. §3603.
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff 6-26-94; Amended at 22
				  Ok Reg 2249, eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-11 - Incentive payments unavailable to delinquent tax reporters/remitters

Current through Vol. 41, No. 20, July 1, 2024
No incentive payment will be made to any qualified
				  establishment who is delinquent in the filing of any state tax return or report
				  or who has an established liability for any state tax until the delinquent
				  report(s) or return(s) is filed and established liability
				  paid.
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff
				  6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-12 - Cessation, suspension, resumption of incentive payments

Current through Vol. 41, No. 20, July 1, 2024
(a)
Cessation of incentive
				payments.
The Commission shall cease incentive payments if the gross
				payroll of the qualified establishment for one of any four (4) consecutive
				calendar quarters does not equal or exceed the applicable total required by
				Section
				3604
				of Title 68 within three (3) years of the start date. A qualified establishment
				whose incentive payments have ceased under this subsection may not receive any
				further incentive payments unless and until actual gross payroll equals or
				exceeds the amount specified in Section
				3604
				of Title 68.
(b)
Suspension,
				resumption of incentive payments for certain establishments that were approved
				prior to June 4, 2003.
Additionally, the Commission shall suspend the
				incentive payments if the average annualized wage of an establishment fails to
				meet the criteria required by the provisions of law under which it initially
				applied and was approved within three (3) years of the first incentive
				payment.
Added at 11 Ok Reg 703,
				  eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff 6-26-94; Amended at 22
				  Ok Reg 2249, eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 1 - Oklahoma Quality Jobs Program › Section 710:85-1-13 - Qualified establishment may protest suspension of incentive payments

Current through Vol. 41, No. 20, July 1, 2024
The following procedures shall apply if the Commission ceases
				  or suspends a qualified establishment's incentive payment(s):
(1)
Filing of protest.
The
				qualified establishment may, within sixty (60) days after the mailing of
				notification of action by the Commission, file with the Commission a protest
				under oath, signed by the qualified establishment or his duly authorized agent
				setting out:
(A) a statement of action as
				determined by the Commission;
(B) a
				statement of the qualified establishment's disagreement with such action;
				and
(C) supporting documentation
				relied on by the qualified establishment in support of its claim.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:85-3-1 - Purpose [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95; Amended at 28 Ok Reg 969, eff
					 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:85-3-2 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 3 - PREMIUM PAYMENT PROGRAM [REVOKED] › Section 710:85-3-30 - Procedure upon qualification; reporting [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95; Amended at 22 Ok Reg 2249, eff
					 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 3 - PREMIUM PAYMENT PROGRAM [REVOKED] › Section 710:85-3-31 - Audits; auditors [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 3 - PREMIUM PAYMENT PROGRAM [REVOKED] › Section 710:85-3-32 - Qualified establishments are employers [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95; Amended at 22 Ok Reg 2249, eff
					 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 3 - PREMIUM PAYMENT PROGRAM [REVOKED] › Section 710:85-3-33 - Transfers to Saving Quality Jobs Premium Payment Fund [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 3 - PREMIUM PAYMENT PROGRAM [REVOKED] › Section 710:85-3-34 - Procedure for filing claim, verification, payment, protest [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95; Amended at 22 Ok Reg 2249, eff
					 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 3 - PREMIUM PAYMENT PROGRAM [REVOKED] › Section 710:85-3-35 - Disclosure of information [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 3 - PREMIUM PAYMENT PROGRAM [REVOKED] › Section 710:85-3-36 - Limitations [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 3 - PREMIUM PAYMENT PROGRAM [REVOKED] › Section 710:85-3-37 - Premium payments not available to delinquent tax reporters/remitters [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 3 - PREMIUM PAYMENT PROGRAM [REVOKED] › Section 710:85-3-38 - Cessation or suspension of premium payments and incentive payments [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 5 - HIGH IMPACT PROJECTS [REVOKED] › Section 710:85-3-50 - Qualifications for establishment [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 5 - HIGH IMPACT PROJECTS [REVOKED] › Section 710:85-3-51 - Procedures upon qualification [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 5 - HIGH IMPACT PROJECTS [REVOKED] › Section 710:85-3-52 - Transfers to High Impact Projects Payment Fund [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 5 - HIGH IMPACT PROJECTS [REVOKED] › Section 710:85-3-53 - Disclosure of information [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 5 - HIGH IMPACT PROJECTS [REVOKED] › Section 710:85-3-54 - Limitations [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 5 - HIGH IMPACT PROJECTS [REVOKED] › Section 710:85-3-55 - Incentive payments not available to delinquent tax reporters/remitters [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 5 - HIGH IMPACT PROJECTS [REVOKED] › Section 710:85-3-56 - Cessation or suspension of premium payments and incentive payments [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 3 - Saving Quality Jobs Program [REVOKED] › Part 5 - HIGH IMPACT PROJECTS [REVOKED] › Section 710:85-3-57 - Qualified establishment may protest suspension of payments [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 2659, eff 6-26-95; Amended at 22 Ok Reg 2249, eff
					 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq. and to facilitate the administration, allocation and payment of certain
				  tax incentives pursuant to the Small Employer Quality Jobs Incentive Act. [68
				  O.S. §§
									3901 et
				  seq.]
Added at 15 Ok Reg 2421,
				  eff 6-11-98; Amended at 28 Ok Reg 969, eff
				  6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
In addition to terms defined in 68 O.S. §
									3903, the
				  following words and terms, when used in this Subchapter, shall have the
				  following meaning, unless the context clearly indicates otherwise:
"Commission"
means the Oklahoma Tax
				  Commission.
"Department"
means the Oklahoma Department of
				  Commerce.
"New direct jobs"
means
"new direct
				  jobs"
of a qualified establishment as recognized by the Oklahoma
				  Department of Commerce.
"Qualified establishment"
means an establishment
				  for which the Commission has been notified of an approved application for
				  incentive payments by the Oklahoma Department of Commerce.
Added at 15 Ok Reg 2421,
				  eff 6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-3 - Procedure upon qualification; reporting [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg 2421,
				  eff 6-11-98; Amended at 22 Ok Reg 2249, eff 6-25-05; Revoked at 24 Ok Reg 1452,
				  eff 5-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-4 - Audits; auditors

Current through Vol. 41, No. 20, July 1, 2024
(a)
Reports
				subject to audit.
The reports filed pursuant to the requirements of the
				Small Employer Quality Jobs Incentive Act and the rules promulgated thereunder
				shall be accepted, as filed, by the Commission, subject to audit.
(b)
Examination by agent of the
				Commission.
Any representative of the Commission holding a certificate
				of authority may make an examination or investigation of the place of business,
				tangible personal property, equipment and facilities, and the books, records,
				papers, vouchers, accounts and documents of any qualified establishment.
				[
See:
68 O.S. §
									206
				]
(c)
Duty to comply and
				cooperate with examination.
It shall be the duty of every qualified
				establishment and every director, officer, or employee of every qualified
				establishment to exhibit to the Commission, or to the employees or agents of
				such Commission, the items mentioned in (b) of this Section.
Added at 15 Ok Reg 2421,
				  eff 6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-5 - Commission to give notice of first incentive payment

Current through Vol. 41, No. 20, July 1, 2024
Notification of the first incentive payment made to a
				  qualified establishment shall be sent by the Commission to the Oklahoma
				  Department of Commerce.
Added at 15 Ok Reg 2421,
				  eff 6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-6 - Qualified establishments are employers

Current through Vol. 41, No. 20, July 1, 2024
Qualified establishments are employers for purposes of
				  Oklahoma Income Tax Withholding taxes. [
See:
68 O.S. §
									2385.1 et
				  seq. and
OAC
710:90-1-1 through
				  710:90-7-2
				  ]
Added at 15 Ok Reg 2421,
				  eff 6-11-98; Amended at 22 Ok Reg 2249, eff
				  6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-7 - Transfers to Small Employer Quality Jobs Incentive Payment Fund

Current through Vol. 41, No. 20, July 1, 2024
Each month the Commission shall transfer from income tax
				  withholding collected, to the Small Employer Quality Jobs Incentive Payment
				  Fund ("Fund"), the sum total of the net benefit rate multiplied by the amount
				  of gross payroll of new direct jobs actually paid by qualified
				  establishments.
Added at 15 Ok Reg 2421,
				  eff 6-11-98; Amended at 22 Ok Reg 2249, eff
				  6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-8 - Procedure for filing report, review, determination

Current through Vol. 41, No. 20, July 1, 2024
(a)
Contents of report.
As soon
				as practicable after the end of a calendar quarter, the qualified establishment
				shall file a report for gross payroll paid the previous quarter. The report on
				forms prescribed by the Commission, shall include:
(1) Name of qualified
				establishment;
(2) Identification
				number of qualified establishment;
(3) Period for which report is
				filed;
(4) Actual number of new
				direct jobs during period of report;
(5) Gross payroll for each new direct job for
				the establishment for the report period; and
(6) Other information required to be
				submitted by the Commission.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-9 - Verification of claim

Current through Vol. 41, No. 20, July 1, 2024
The Commission shall verify the actual gross payroll for new
				  direct jobs utilizing all available information. All participating companies
				  are required to retain documentation to verify the quality jobs employees and
				  rebate amounts claimed. Documents retained shall include all employee names,
				  both base and new employees, social security numbers, original hire dates,
				  termination dates, individual wages drawn for each month, and copies of claim
				  forms for the duration of the contract. Baseline employees must be filled by
				  active employees as of the last business day of each month. If an employee in
				  the baseline group is terminated or retires prior to the last business day of
				  the month, the qualified establishment must replace the employee with a quality
				  jobs employee or a newly hired employee. These records shall be retained in
				  both hard copy form and in an electronic format, approved by the Commission,
				  for a minimum of three (3) years after the final rebate payment is received by
				  the company. In the event the Commission is unable to verify the gross payroll,
				  the Commission may request additional information from the qualified
				  establishment or may request the qualified establishment revise its claim to
				  the amount verified by the Commission.
Added at 15 Ok Reg 2421,
				  eff 6-11-98; Amended at 16 Ok Reg 2673, eff 6-25-99; Amended at 27 Ok Reg 2357,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-10 - Payment of claim

Current through Vol. 41, No. 20, July 1, 2024
(a) After the
				review of the reports and the verification that the establishment qualifies, as
				set out in
OAC
710:85-5-9,
				the Commission shall issue a warrant in the amount equal to the net benefit
				multiplied by the amount of gross payroll of new direct jobs actually paid by
				the establishment.
(b) The amount
				claimed shall not include in the computation of gross payroll any portion of
				penalty or interest paid as a result of delinquency in filing or paying income
				tax withheld.
Added at 15 Ok Reg 2421,
				  eff 6-11-98; Amended at 22 Ok Reg 2249, eff 6-25-05; Amended at 24 Ok Reg 1452,
				  eff 5-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-11 - Procedure when claim cannot be verified, is revised, or is denied

Current through Vol. 41, No. 20, July 1, 2024
The procedures set out in this Section shall apply when a
				  claim cannot be verified, or is revised, by the Commission:
(1) The qualified establishment may, within
				sixty (60) days after the mailing of notification of action by the Commission,
				file with the Commission a protest under oath, signed by the qualified
				establishment or a duly authorized agent, setting out:
(A) A statement of the action determined by
				the Commission;
(B) A statement of
				the qualified establishment's disagreement with such action; and
(C) Supporting documentation relied on by the
				qualified establishment in support of its claim.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-12 - Disclosure of information

Current through Vol. 41, No. 20, July 1, 2024
The Commission may, upon request, disclose the name of the
				  qualified establishment that has received any incentive payments and the amount
				  of payments received.
Added at 15 Ok Reg 2421,
				  eff 6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-13 - Limitation on incentive payments

Current through Vol. 41, No. 20, July 1, 2024
No claim for an incentive payment shall be honored if made
				  for a period later than seven (7) years after the first quarter of the year for
				  which the qualified establishment's first claim was made.
Added at 15 Ok Reg 2421,
				  eff 6-11-98; Amended at 22 Ok Reg 2249, eff
				  6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-14 - Incentive payments unavailable to delinquent tax reports/remitters

Current through Vol. 41, No. 20, July 1, 2024
No incentive payment will be made to any qualified
				  establishment that is delinquent in the filing of any state tax return or
				  report or for which there is an established liability for any state tax until
				  all delinquent reports or returns are filed and the established liability
				  paid.
Added at 15 Ok Reg 2421,
				  eff 6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 5 - Small Employer Quality Jobs Program › Section 710:85-5-15 - Denial, cessation, and resumption of incentive payments

Current through Vol. 41, No. 20, July 1, 2024
(a)
Failure
				to meet requirements for incentive payments.
An establishment that has
				not met the requirements for receiving incentive payments, as determined by the
				review described in
OAC
710:85-5-8,
				within twelve (12) months of the date of its application or after July 1, 2011,
				within twenty-four (24) months of the date of its application, is ineligible to
				receive any incentive payments under the existing application and
				approval.
(b)
Failure to meet
				requirements during any of the twenty-seven (27) calendar quarters subsequent
				to the initial calendar quarter.
An establishment which fails to meet the
				requirements set out in
OAC
710:85-5-8
				in any of the twenty-seven (27) calendar quarters subsequent to the initial
				calendar quarter, is ineligible for an incentive payment for that calendar
				quarter. If the establishment meets the requirements in a later calendar
				quarter, the incentive payment for the later calendar quarter may be made after
				the review and determination for that later calendar quarter, as set out in
OAC
710:85-5-8
				is completed.
Added at 15 Ok Reg 2421,
				  eff 6-11-98; Amended at 22 Ok Reg 2249, eff 6-25-05; Amended at 28 Ok Reg 969,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 7 - Oklahoma Film Enhanceent Rebate Program › Section 710:85-7-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §
									250.1
				  et seq. and to facilitate the administration and payment of certain tax
				  incentives pursuant to the
Compete with Canada Film Act
.
				  [
See:
68 O.S.2001, § 3621 et seq.]
Added at 20 Ok Reg 2594,
				  eff 7-11-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 7 - Oklahoma Film Enhanceent Rebate Program › Section 710:85-7-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
In addition to terms defined in 68 O.S. §
									3623, the
				  following words and terms, when used in this Subchapter, shall have the
				  following meaning, unless the context clearly indicates otherwise:
"Commission"
means the Oklahoma Tax
				  Commission.
"Fund"
means the Oklahoma Film Enhancement
				  Rebate Program Revolving Fund.
"Office"
means the Office of the Oklahoma Film
				  and Music Commission.
Added at 20 Ok Reg 2594,
				  eff 7-11-03; Amended at 22 Ok Reg 2249, eff
				  6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 7 - Oklahoma Film Enhanceent Rebate Program › Section 710:85-7-3 - Procedure upon qualification; payment

Current through Vol. 41, No. 20, July 1, 2024
(a)
Procedures upon approval by
				Office.
Upon notification to the Commission of each approved claim by
				the Office, the Commission will verify:
(1)
				That the claim of the production company contains an affidavit stating that the
				company has not received an exemption from sales taxes pursuant to the
				provisions of 68 O.S. § 1357; and,
(2) The production company has filed or will
				file any Oklahoma tax return or tax document which may be required by
				law.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 9 - Oklahoma Quality Investment Act › Section 710:85-9-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq. and to facilitate the administration, allocation and payment of certain
				  tax incentives pursuant to the Oklahoma Quality Investment
				  Act.
Added at 22 Ok Reg 2249,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 9 - Oklahoma Quality Investment Act › Section 710:85-9-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
In addition to terms defined in 68 O.S. § 4103, the
				  following words and terms, when used in this Subchapter, shall have the
				  following meaning, unless the context clearly indicates otherwise:
"Capital costs"
means costs incurred by a
				  qualified establishment for land, buildings, improvements to buildings,
				  fixtures and for machinery, equipment, and other personal property used in and
				  for the manufacturing process with respect to its manufacturing site in
				  Oklahoma and specified in a quality investment agreement.
"Commission"
means the Oklahoma Tax Commission.
"Department"
means the Oklahoma Department of
				  Commerce.
"Manufacturing
				  site"
means a location where a manufacturing operation
				  is conducted, including a location consisting of one or more buildings or
				  structures in an area owned, leased, or controlled by a manufacturer.
[68 O.S. § 1352]
"Qualified establishment"
means an establishment
				  for which the Commission has been notified of an approved application for
				  incentive payments by the Oklahoma Department of Commerce.
"Qualified investment agreement"
means an
				  agreement between a qualified establishment and the Department for a period not
				  to exceed 5 years for the purpose of computing the total incentive payment
				  amount.
"Start date"
means the date on which an
				  establishment may begin accruing benefits because of investment of new capital
				  costs in a manufacturing site that is designated in a quality investment
				  agreement.
Added at 22 Ok Reg 2249,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 9 - Oklahoma Quality Investment Act › Section 710:85-9-3 - Transfers to Quality Investment Payment Fund

Current through Vol. 41, No. 20, July 1, 2024
Each month the Commission shall transfer from state sales tax
				  and withholding tax collected, to the Quality Investment Payment Fund, ("Fund")
				  the sum total of the amount required to make the investment
				  payments.
Added at 22 Ok Reg 2249,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 9 - Oklahoma Quality Investment Act › Section 710:85-9-4 - Procedure for filing claim, review determination

Current through Vol. 41, No. 20, July 1, 2024
(a)
Contents of claim.
As soon
				as practicable after the end of a fiscal year, the qualified establishment
				shall file a claim for the payment with the commission for ten percent (10%) of
				the total amount of capital costs actually invested by the establishment during
				that fiscal year. The claim, on forms prescribed by the Commission, shall
				include:
(1) Name of qualified
				establishment;
(2) Identification
				number of qualified establishment;
(3) Period for which claim is
				filed;
(4) Total amount of capital
				costs invested during the period of claim;
(5) Amount claimed for period.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 9 - Oklahoma Quality Investment Act › Section 710:85-9-5 - Disclosure of information

Current through Vol. 41, No. 20, July 1, 2024
The Commission may, upon request, disclose the name of the
				  qualified establishment that has received any incentive payment and the amount
				  of payments received.
Added at 22 Ok Reg 2249,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 9 - Oklahoma Quality Investment Act › Section 710:85-9-6 - Limitation on incentive payments

Current through Vol. 41, No. 20, July 1, 2024
No claim for an incentive payment shall be honored if filed
				  later than two (2) years from the start date designated by the
				  Department.
Added at 22 Ok Reg 2249,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 9 - Oklahoma Quality Investment Act › Section 710:85-9-7 - Incentive payments unavailable to delinquent tax reporters/remitters

Current through Vol. 41, No. 20, July 1, 2024
No incentive payment will be made to any qualified
				  establishment that is delinquent in the filing of any state tax return or
				  report or for which there is an established liability for any state tax until
				  all delinquent reports or returns are filed and the established liability
				  paid.
Added at 22 Ok Reg 2249,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 9 - Oklahoma Quality Investment Act › Section 710:85-9-8 - Cessation of incentive payments

Current through Vol. 41, No. 20, July 1, 2024
In the event an establishment does not meet the terms of the
				  agreement and all provisions of the Act, investment payments shall cease and
				  shall not be resumed, and the agreement shall expire and be
				  void.
Added at 22 Ok Reg 2249,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §
									250.1
				  et seq. and to facilitate the administration, allocation, and payment of
				  certain tax incentives pursuant to the
21
st
Century Quality Jobs Incentive
				  Act.
[68 O.S. §
									3911 et
				  seq.]
Added at 27 Ok Reg 2357,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
In addition to terms defined in 68 O.S. §
									3913, the
				  following words and terms, when used in this Subchapter, shall have the
				  following meaning, unless the context clearly indicates otherwise:
"Commission"
means the Oklahoma Tax
				  Commission.
"Department"
means the Oklahoma Department of
				  Commerce.
Added at 27 Ok Reg 2357,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-3 - Qualified establishments are employers

Current through Vol. 41, No. 20, July 1, 2024
Qualified establishments are employers for purposes of
				  Oklahoma Income Tax Withholding taxes. [
See:
68 O.S. §
									2385.1 et
				  seq. and
OAC
710:90-1-1 through
				  710:90-7-2
				  ]
Added at 27 Ok Reg 2357,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-4 - Procedure for filing report, review, determination

Current through Vol. 41, No. 20, July 1, 2024
(a)
Contents of report.
Beginning with the first complete calendar quarter following the start date
				designated by the Department the establishment shall file with the Oklahoma Tax
				Commission a report of jobs and gross taxable payroll paid during quarter. The
				report, on forms prescribed by the Commission, shall include:
(1) Name of qualified
				establishment;
(2) Identification
				number of qualified establishment;
(3) Period for which report is
				filed;
(4) Actual number of new
				direct jobs during period of report;
(5) Individual gross taxable payroll for each
				new direct job for the establishment for the report period; and
(6) Other information required to be
				submitted by the Commission.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-5 - Verification of claim

Current through Vol. 41, No. 20, July 1, 2024
The Commission shall verify the report data utilizing
				  available information. In the event the Commission is unable to verify the
				  data, the Commission may request additional information from the qualified
				  establishment or may request the qualified establishment revise its claim to an
				  amount verified by the Commission.
Added at 27 Ok Reg 2357,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-6 - Payment of claim

Current through Vol. 41, No. 20, July 1, 2024
(a) After the
				review of the report and the verification that the establishment qualifies, as
				set out above, for an incentive payment, the Commission shall issue a warrant
				in an amount equal to the applicable benefit rate multiplied by the amount of
				gross taxable payroll of new direct jobs actually paid by the
				establishment.
(b) The amount
				claimed shall not include in the computation of gross taxable payroll any
				portion of penalty or interest paid as a result of delinquency in filing or
				paying income tax withheld.
Added at 27 Ok Reg 2357,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-7 - Procedure when claim cannot be verified, is revised, or is denied

Current through Vol. 41, No. 20, July 1, 2024
The procedures set out in this Section shall apply when a
				  claim cannot be verified, is revised, or denied by the Commission:
(1) The qualified establishment may, within
				sixty (60) days after the mailing of notification of action by the Commission,
				file with the Commission a protest under oath, signed by the qualified
				establishment or a duly authorized agent, setting out:
(A) A statement of the action determined by
				the Commission;
(B) A statement of
				the qualified establishment's disagreement with such action; and
(C) Supporting documentation relied on by the
				qualified establishment in support of its claim.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-8 - Limitation on incentive payments

Current through Vol. 41, No. 20, July 1, 2024
(a) No
				claim for an incentive payment shall be honored if the report for the first
				complete calendar quarter is not submitted to the Commission within three (3)
				years from the start date designated by the Department.
(b) An establishment that does not meet the
				wage and new jobs requirements of §3914(C) within twelve (12) quarters of
				the date its application is approved shall be ineligible to receive additional
				incentive payments;
(c) An
				establishment, after the creation of ten new direct jobs, that does not meet
				the minimum wage and job requirements for a calendar quarter shall be
				ineligible to receive an incentive payment for that quarter;
(d) An establishment, after the creation of
				ten (10) new direct jobs, which does not meet the minimum wage and job
				requirements for four (4) consecutive quarters shall be ineligible to receive
				any further incentive payments. [
See:
68 O.S. §
									3915
				]
Added at 27 Ok Reg 2357,
				  eff 7-11-10