Okla. Stat. tit. 68, § 68-3645.5: Payment calculation

A. Subject to the approval and ongoing review of the

eligibility application by the Oklahoma Department of Commerce, the

investment rebate payment authorized by this act shall be equal to

three and four-tenths percent (3.4%) of the cost of the qualified

capital expenditure in the year of expenditure; investment rebate

payments in the same amount shall be allowed in each of the four (4)

subsequent years, provided the Department has verified that the

establishment remains eligible for such payment in each successive

year based on the eligibility criteria of this act.

B. For the purpose of calculating the investment rebate payment

authorized in subsection A of this section, the "cost of the

qualified capital expenditure" shall include the cost of such

capital expenditure by the primary establishment and also the cost

of such capital expenditure by subsidiaries of the primary

establishment, provided such subsidiary is defined or classified in

the NAICS Manual under Industry Group No. 5132, 5222, or 5413.

C. The Oklahoma Department of Commerce is authorized to

conditionally pre-qualify and account for anticipated future

investment rebate payments. The Oklahoma Department of Commerce

shall not pre-qualify investment rebate payments, encumber funds,

pre-encumber funds, or otherwise allocate resources in any way that

would result in the allocation of investment rebate payments in

excess of the balance of available funds in the Large-scale Economic

Activity and Development Fund.