Okla. Stat. tit. 62, § 62-891.19: Corporate income tax exclusion for for-profit business

entities.

For-profit business entities that participate in the Public-

Private Partner Development Pool will not be subject to corporate

income tax associated with the segregation and payment of

withholding taxes to local government entities when such payment is

made for the purpose of infrastructure development in the Public-

Private Partner Development Pool.