GroundRules
← Search the law
Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 68, § 68-4207: Ineligibility for certain tax credits or exemptions

Read at publisher ↗
Where this section sits in the code
  1. OK Code
  2. Title 68

Notwithstanding any other provision of law, if a qualified

establishment receives an incentive payment pursuant to the

provisions of this act, neither the qualified establishment nor its

contractors or subcontractors shall be eligible to receive the

credits or exemptions provided for in the following provisions of

law in connection with the activity for which the incentive payment

was received:

1. Section 625.1 of Title 36 of the Oklahoma Statutes (premium

tax credits);

2. Paragraph 7 of Section 1359 of Title 68 of the Oklahoma

Statutes (construction materials sales tax refunds);

3. Section 2357.4 of Title 68 of the Oklahoma Statutes (new

jobs/investment income tax credits);

4. Section 2357.7 of Title 68 of the Oklahoma Statutes (venture

capital investment credits);

5. Section 2-11-303 of Title 27A of the Oklahoma Statutes

(pollution control equipment investment income tax credits);

6. Section 2357.22 of Title 68 of the Oklahoma Statutes (income

tax credits for investment in clean-burning motor fuel vehicles);

7. Section 2357.31 of Title 68 of the Oklahoma Statutes (small

business income tax credits);

8. Section 54003 of Title 68 of the Oklahoma Statutes (research

and development or computer services sales tax refunds);

9. Subsections C and D of Section 2357.29 of Title 68 of the

Oklahoma Statutes (recycling income tax credits);

10. Section 2902 of Title 68 of the Oklahoma Statutes (state

reimbursement to communities for property tax exemptions to

manufacturers);

11. Section 3601 et seq. of Title 68 of the Oklahoma Statutes

(Oklahoma Quality Jobs Program Act);

12. Section 3701 et seq. of Title 68 of the Oklahoma Statutes

(Saving Quality Jobs Act);

13. Section 3801 et seq. of Title 68 of the Oklahoma Statutes

(Former Military Facilities Development Act);

14. Section 3901 et seq. of Title 68 of the Oklahoma Statutes

(Small Employer Quality Jobs Incentive Act);

15. Sections 3651 through 3659 of Title 68 of the Oklahoma

Statutes (Quality Jobs Incentive Leverage Act); and

16. Section 4101 et seq. of Title 68 of the Oklahoma Statutes

(Oklahoma Specialized Quality Investment Act).

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

Browse this collection