Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 7 - Manufacturing Facilities
Section 710:10-7-7 - Continuance of operation of all facilities

If a manufacturing concern which is engaged in business in this State or has property subject to ad valorem tax in this State is allowed an exemption upon new or acquired facilities, as provided by law, then constructs an additional manufacturing facility, at a different location from the existing facility or facilities, and is allowed an exemption for the new facility/facilities, the manufacturing concern must continue to operate all of its facilities during the five-year period of allowable exemption, or forfeit its exemption for all of its facilities.

Amended at 14 Ok Reg 2670, eff 6-26-97