Okla. Stat. tit. 74, § 74-5017.3: Definitions

As used in Sections 10 through 13 of this act:

1. "Shared foreign sales corporation" means a corporation that

satisfies the requirements of Section 922, Internal Revenue Code of

1986 (26 U.S.C. Sec. 922) and is operated for the benefit of more

than one business in this state.

2. "Department" means the Oklahoma Department of Commerce.

3. "Director" means the Director of the Oklahoma Department of

Commerce.