Okla. Stat. tit. 68, § 68-2357.63D: Rules regarding determination letter procedures

The Oklahoma Tax Commission shall promulgate rules establishing

procedures under which:

1. A qualified small business capital company may, prior to

making an investment in an Oklahoma small business venture, request

a determination letter from the Tax Commission that a business in

which it proposes to invest is an “Oklahoma small business venture”;

2. A person or entity may request a determination letter that a

company meets the definition of a “qualified small business capital

company”; and

3. A person or entity may request a determination letter that a

transfer of funds meets the definition of a “qualified investment”.