{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3606","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3606","heading":"Filing claim to receive incentive payment - Determination","body":"- Payments.\n\nA. As soon as practicable after the end of the first complete\n\ncalendar quarter following the start date, the establishment shall\n\nfile a claim for the payment with the Oklahoma Tax Commission and\n\nshall specify the actual number and gross payroll of new direct jobs\n\nfor the establishment for the calendar quarter. The Tax Commission\n\nshall verify the actual gross payroll for new direct jobs for the\n\nestablishment for such calendar quarter. If the Tax Commission is\n\nnot able to provide such verification utilizing all available\n\nresources, the Tax Commission may request such additional\n\ninformation from the establishment as may be necessary or may\n\nrequest the establishment to revise its claim. An establishment may\n\nfile for an extension of the initial filing date with the Oklahoma\n\nDepartment of Commerce. Any such extension shall be based solely\n\nupon an extraordinary adverse business circumstance which prevented\n\nthe establishment from hiring the new direct jobs as projected. If\n\nan establishment fails to file claims as required by this section,\n\nit shall forfeit the right to receive any incentive payments after\n\nthree (3) years from the start date. If an establishment has filed\n\nat least one claim pursuant to this section but fails to file\n\nanother claim within two (2) years of the most recent claim, the Tax\n\nCommission, after consulting with the Department of Commerce, may\n\ndismiss the establishment from the program, forfeiting the\n\nestablishment's right to receive incentive payments based on that\n\ncontract.\n\nB. 1. Except as otherwise provided in paragraph 2 of this\n\nsubsection, if the actual verified gross payroll for four (4)\n\nconsecutive calendar quarters does not equal or exceed the\n\napplicable total required by Section 3604 of this title within three\n\n(3) years of the start date, or does not equal or exceed the\n\napplicable total required by Section 3604 of this title at any other\n\ntime during the ten-year period after the start date or during the\n\nthirty-year period after the start date for establishments defined\n\nor classified in the NAICS Manual under U.S. Industry No. 711211\n\n(2007 version), the incentive payments shall not be made and shall\n\nnot be resumed until such time as the actual verified gross payroll\n\nequals or exceeds the amounts specified in Section 3604 of this\n\ntitle. If an establishment fails to achieve the required gross\n\npayroll within three (3) years of the start date, the establishment\n\nshall not make a new or renewal application for incentive payments\n\nauthorized pursuant to the Oklahoma Quality Jobs Program Act for a\n\nperiod of twelve (12) months from the last day of the last month of\n\nthe three-year period during which the required gross payroll amount\n\nwas not achieved.\n\n2. Any establishment which does not meet the quarterly payroll\n\nrequirements provided pursuant to paragraph 1 of this subsection\n\nduring the time period which begins on April 1, 2020, and ends on\n\nJune 30, 2021, shall continue to receive incentive payments and\n\nshall be exempt from the prescribed limitations.\n\nC. If the average annualized wage required for an establishment\n\ndoes not equal or exceed the amount specified in paragraph 1 or 2 of\n\nsubsection F of Section 3604 of this title during any calendar\n\nquarter, the incentive payments shall not be made and shall not be\n\nresumed until such time as such requirements are met.\n\nD. In no event shall incentive payments, cumulatively, exceed\n\nthe estimated net direct state benefits, except for establishments\n\nsubject to the provisions of subparagraph d of paragraph 7 of\n\nsubsection A of Section 3603 of this title.\n\nE. An establishment that has qualified pursuant to Section 3604\n\nof this title may receive payments only in accordance with the\n\nprovisions of the law under which it initially applied and was\n\napproved. If an establishment that is receiving incentive payments\nfits, except for establishments\n\nsubject to the provisions of subparagraph d of paragraph 7 of\n\nsubsection A of Section 3603 of this title.\n\nE. An establishment that has qualified pursuant to Section 3604\n\nof this title may receive payments only in accordance with the\n\nprovisions of the law under which it initially applied and was\n\napproved. If an establishment that is receiving incentive payments\n\nexpands, it may apply for additional incentive payments based on the\n\ngross payroll anticipated from the expansion only, pursuant to\n\nSection 3604 of this title. Provided, an establishment which has\n\nsuffered an extraordinary adverse business circumstance, as\n\ncertified by the Incentive Approval Committee, may be allowed to\n\nvoluntarily withdraw from the Oklahoma Quality Jobs Program, repay\n\nto the Tax Commission the total amount of incentive payments\n\nreceived pursuant to the provisions of this section, plus interest\n\nat the rate specified in Section 727.1 of Title 12 of the Oklahoma\n\nStatutes, and reapply to the Department for a new incentive contract\n\nif the establishment qualifies pursuant to the provisions of the\n\nOklahoma Quality Jobs Program Act. Any funds received by the Tax\n\nCommission pursuant to the provisions of this subsection shall be\n\napportioned in the manner that income tax revenues are apportioned.\n\nF. An establishment that is receiving incentive payments may\n\nnot apply for additional incentive payments for any new projects\n\nuntil twelve (12) quarters after receipt of the first incentive\n\npayment, or until the establishment's actual verified gross payroll\n\nfor new direct jobs equals or exceeds Two Million Five Hundred\n\nThousand Dollars ($2,500,000.00) during any four consecutive-\n\ncalendar-quarter period, whichever comes first. After meeting the\n\nrequirements of this subsection, an establishment may apply for\n\nadditional incentive payments based upon the gross payroll\n\nanticipated from an expansion only.\n\nG. As soon as practicable after verification of the actual\n\ngross payroll as required by this section and except as otherwise\n\nprovided by subsection K of Section 3604 of this title, the Tax\n\nCommission shall issue a warrant to the establishment in the amount\n\nof the net benefit rate multiplied by the actual gross payroll as\n\ndetermined pursuant to subsection A of this section for the calendar\n\nquarter.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"abf6460e773b924c4a173061841e528984dc135de8347040fcfda0c92aaedbb7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3605","next":"us-ok/okla.-stat.-tit.-68-68-3607"},"notice":"GroundRules: Original legal text. Not legal advice."}