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

(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 OAC710:85-5-8, 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 OAC710:85-5-8 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 OAC710:85-5-8 is completed.