{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3611","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3611","heading":"Payroll projection","body":"A. For purposes of the payroll projection required to be made\n\nby the Department of Commerce pursuant to paragraph 2 of subsection\n\nC of Section 3604 of Title 68 of the Oklahoma Statutes, the\n\nDepartment of Commerce shall include payroll for all jobs created by\n\nan establishment as a result of an expanded or new facility,\n\nregardless of whether the jobs meet the definition of new direct\n\njobs if:\n\n1. The establishment is defined or classified under Industry\n\nNumbers 3443, 3556 or 3728 of the Standard Industrial Classification\n\n(SIC) Manual, latest version;\n\n2. The jobs were not created by the establishment more than ten\n\n(10) calendar quarters prior to the date of approval of the\n\napplication by the Department of Commerce; and\n\n3. The establishment's application is approved by the\n\nDepartment of Commerce prior to January 30, 1997.\n\nB. When payroll described in subsection A of this section is\n\nincluded by the Department of Commerce in the projection required by\n\nparagraph 2 of subsection C of Section 3604 of Title 68 of the\n\nOklahoma Statutes, then the three-year period of such projection\n\nshall begin the month after included payroll is first paid by the\n\nestablishment, and not on the anticipated date on which the\n\nestablishment will receive its first incentive payment.\n\nC. For the purpose of determining if an establishment has met\n\nthe requirements of subsection B of Section 3606 of Title 68 of the\n\nOklahoma Statutes, the Tax Commission shall include payroll for any\n\njobs which the Department of Commerce included in its projection\n\npursuant to the provisions of subsection A of this section. If\n\npayroll for such jobs is included, then the three-year period\n\ndefined in subsection B of Section 3603 of Title 68 of the Oklahoma\n\nStatutes shall begin the month after included payroll is first paid\n\nby the establishment and not on the date of the first incentive\n\npayment.\n\nD. For the purpose of calculating incentive payments as\n\nprovided by Section 3606 of Title 68 of the Oklahoma Statutes, the\n\nTax Commission shall include payroll for those jobs which meet the\n\nrequirements of subsections A and C of this section regardless of\n\nwhether such jobs fall within the definition of a new direct job;\n\nprovided, an establishment shall in no event be entitled to such\n\nincentive payments on payroll made prior to the date of approval of\n\nits application by the Department of Commerce.","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":"2cd76d540fd43c92f55601e66ee6705d6ea65a54325b45cb3094065787e433b4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3610","next":"us-ok/okla.-stat.-tit.-68-68-3612"},"notice":"GroundRules: Original legal text. Not legal advice."}