Okla. Stat. tit. 68, § 68-3602: Legislative intent

It is the intent of the Legislature that:

1. The State of Oklahoma provide appropriate incentives to

support establishments of basic industries that hold the promise of

significant development of the economy of the State of Oklahoma;

2. The amount of incentives provided pursuant to this act in

connection with a particular establishment:

a. be directly related to the jobs created as a result of

the establishment locating in the State of Oklahoma,

and

b. not exceed the estimated net direct state benefits

that will accrue to the state as a result of the

establishment locating in the State of Oklahoma;

3. The Oklahoma Department of Commerce and the Oklahoma Tax

Commission implement the provisions of this act and exercise all

powers as authorized in this act. The exercise of powers conferred

by this act shall be deemed and held to be the performance of

essential public purposes; and

4. Nothing herein shall be construed to constitute a guarantee

or assumption by the State of Oklahoma of any debt of any

individual, company, corporation or association nor to authorize the

credit of the State of Oklahoma to be given, pledged or loaned to

any individual, company, corporation or association.