Okla. Stat. tit. 70, § 70-28-102: Students with disabilities — Ratings for education

service providers — Verification of enrollment status.

A. The State Department of Education shall provide parents,

legal guardians, custodians, or other persons with legal authority

of eligible students with disabilities notice that participation in

the Oklahoma Parental Choice Tax Credit Program shall have the same

effect as a parental revocation of consent pursuant to 20 U.S.C.,

Sections 1414(a)(1)(D) and 1414(C) of the Individuals with

Disabilities Education Act (IDEA) and an explanation of the rights

parents, legal guardians, custodians, or other persons with legal

authority of eligible students with disabilities have under IDEA and

any applicable state laws and regulations.

B. The Department shall implement a commercially viable, cost-

effective, and user-friendly system for users to publicly rate,

review, and share information about education service providers.

C. The Oklahoma Tax Commission shall coordinate with the State

Department of Education to develop a process to review student

enrollment information in order to verify that an eligible student

who is claimed by a taxpayer receiving a tax credit is not enrolled

in a public school in the state.

D. The Commission may promulgate rules to implement the

provisions of the Oklahoma Parental Choice Tax Credit Act. The

State Board of Education may promulgate rules to implement the

provisions of this section.