Okla. Stat. tit. 68, § 68-270: Certification of credit qualification – Report of credits

claimed and allowed.

A. Notwithstanding any other provisions of this section, the

Oklahoma Tax Commission shall, upon request of any taxpayer or the

taxpayer's authorized agent, representative or attorney, provide

certification in writing of qualification for the credits in the

following sections of law:

1. Section 2357.7 of this title;

2. Section 2357.11 of this title;

3. Section 2357.32A of this title;

4. Section 2357.41 of this title; and

5. Section 2357.42 of this title.

B. On or before November 1 of each year subsequent to the

effective date of this section, the Oklahoma Tax Commission shall

file a report with the Speaker of the Oklahoma House of

Representatives, the President Pro Tempore of the State Senate and

the Director of the Office of Management and Enterprise Services,

stating the amount of credits claimed and allowed.