Okla. Stat. tit. 68, § 68-2357.74D: Rules regarding determination letter procedures

A. The Oklahoma Tax Commission shall promulgate rules

establishing procedures under which:

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

to making an investment in an Oklahoma rural small business venture,

request a determination letter from the Tax Commission that a

business in which it proposes to invest is an “Oklahoma rural small

business venture”;

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

company meets the definition of a “qualified rural 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”.