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

Universal Citation: OK Admin Code 710:85-5-2
Current through Vol. 42, No. 1, September 16, 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

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