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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 68, § 68-3804: Filing of claim - Issuance of warrant

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Where this section sits in the code
  1. OK Code
  2. Title 68

A. As soon as practicable after the end of a calendar quarter

for which an establishment has qualified to receive a payment from

the Former Military Facility Project Fund, the establishment shall

file a claim for the payment with the Oklahoma Tax Commission and

shall specify the actual number and gross payroll of new direct jobs

for the establishment for the calendar quarter. The Tax Commission

shall verify the actual gross payroll for new direct jobs for the

establishment for such calendar quarter. If the Tax Commission is

not able to provide such verification utilizing all available

resources, the Tax Commission may request such additional

information from the establishment as may be necessary or may

request the establishment to revise its claim.

B. If the actual verified gross payroll for four (4)

consecutive calendar quarters does not equal or exceed a total of

One Million Five Hundred Thousand Dollars ($1,500,000.00) within

three (3) years of the date of the first incentive payment, or does

not equal or exceed a total of One Million Five Hundred Thousand

Dollars ($1,500,000.00) at any other time during the ten-year period

after the date the first payment was made, the incentive payments

shall not be made and shall not be resumed until such time as the

actual verified gross payroll equals or exceeds the amounts

specified in this subsection. Provided, in no event shall former

military facility projects payments, cumulatively for any individual

establishment, exceed the estimated net direct state benefits

determined by the Department to apply to the military facility

project establishment. Provided further, in no event shall the

former military projects facility payments exceed, cumulatively for

all qualifying establishments, payments in excess of Two Million

Five Hundred Thousand Dollars ($2,500,000.00) in any single fiscal

year.

C. An establishment that has qualified pursuant to Section 2 of

this act may receive payments only in accordance with the provisions

under which it initially applied and was approved. If an

establishment that is receiving former military facility projects

payments expands, it may apply for additional incentive payments

based on the gross payroll anticipated from the expansion only,

pursuant to Section 3604 of Title 68 of the Oklahoma Statutes.

D. As soon as practicable after such verification, the Tax

Commission shall issue a warrant to the former military facility

project establishment in the amount of the net benefit rate

multiplied by the actual gross payroll as determined pursuant to

subsection A of this section for the calendar quarter.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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