{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3624","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3624","heading":"Oklahoma Film Enhancement Rebate Program","body":"A. There is hereby created the Oklahoma Film Enhancement Rebate\n\nProgram. A rebate in the amount of up to seventeen percent (17%) of\n\ndocumented expenditures made in Oklahoma directly attributable to\n\nthe production of a film, television production, or television\n\ncommercial, as defined in Section 3623 of this title, in this state,\n\nmay be paid to the production company responsible for the\n\nproduction. Provided, for documented expenditures made after July\n\n1, 2009, the rebate amount shall be thirty-five percent (35%),\n\nexcept as provided in subsection B of this section.\n\nB. The amount of rebate paid to the production company as\n\nprovided for in subsection A of this section shall be increased by\n\nan additional two percent (2%) of documented expenditures if a\n\nproduction company spends at least Twenty Thousand Dollars\n\n($20,000.00) for the use of music created by an Oklahoma resident\n\nthat is recorded in Oklahoma or for the cost of recording songs or\n\nmusic in Oklahoma for use in the production.\n\nC. The rebate program shall be administered by the Oklahoma\n\nFilm and Music Office within the Oklahoma Department of Commerce and\n\nthe Oklahoma Tax Commission, as provided in the Compete with Canada\n\nFilm Act.\n\nD. To be eligible for a rebate payment:\n\n1. The production company responsible for a film, television\n\nproduction, or television commercial, as defined in Section 3623 of\n\nthis title, made in this state shall submit documentation to the\n\nOklahoma Film and Music Office of the amount of wages paid for\n\nemployment in this state to residents of this state directly\n\nrelating to the production and the amount of other production costs\n\nincurred in this state directly relating to the production;\n\n2. The production company has filed or will file any Oklahoma\n\ntax return or tax document which may be required by law;\n\n3. Except major studio productions, the production company\n\nshall provide the name of the completion guarantor and a copy of the\n\nbond guaranteeing the completion of the project or if a film has not\n\nsecured a completion bond, the production company shall provide\n\nevidence that all Oklahoma crew and local vendors have been paid and\n\nthere are no liens against the production company pending in the\n\nstate;\n\n4. The minimum budget for the film shall be Fifty Thousand\n\nDollars ($50,000.00) of which not less than Twenty-five Thousand\n\nDollars ($25,000.00) shall be expended in this state;\n\n5. The production company shall provide evidence of financing\n\nfor production prior to the commencement of principal photography;\n\nand\n\n6. The production company shall provide evidence of a\n\ncertificate of general liability insurance with a minimum coverage\n\nof One Million Dollars ($1,000,000.00) and a workers' compensation\n\npolicy pursuant to state law, which shall include coverage of\n\nemployer's liability.\n\nE. A production company shall not be eligible to receive both a\n\nrebate payment pursuant to the provisions of Section 3621 et seq. of\n\nthis title and an exemption from sales taxes pursuant to the\n\nprovisions of paragraph 23 of Section 1357 of this title. If a\n\nproduction company has received such an exemption from sales taxes\n\nand submits a claim for rebate pursuant to the provisions of the\n\nCompete with Canada Film Act, the company shall be required to fully\n\nrepay the amount of the exemption to the Tax Commission. A claim\n\nfor a rebate shall include documentation from the Tax Commission\n\nthat repayment has been made as required herein or shall include an\n\naffidavit from the production company that the company has not\n\nreceived an exemption from sales taxes pursuant to the provisions of\n\nparagraph 21 of Section 1357 of this title.\n\nF. The Office shall approve or disapprove all claims for rebate\n\nand shall notify the Tax Commission. The Tax Commission shall, upon\n\nerein or shall include an\n\naffidavit from the production company that the company has not\n\nreceived an exemption from sales taxes pursuant to the provisions of\n\nparagraph 21 of Section 1357 of this title.\n\nF. The Office shall approve or disapprove all claims for rebate\n\nand shall notify the Tax Commission. The Tax Commission shall, upon\n\nnotification of approval from the Oklahoma Film and Music Office,\n\nissue payment for all approved claims from funds in the Oklahoma\n\nFilm Enhancement Rebate Program Revolving Fund created in Section\n\n3625 of this title. Excluding any rebate payments to high impact\n\nproductions as provided for in subsection G of this section, the\n\namount of claims prequalified and approved by the Office for any\n\nsingle fiscal year shall not exceed Eight Million Dollars\n\n($8,000,000.00). If the amount of approved claims exceeds the\n\namount specified in this subsection in a fiscal year, payments shall\n\nbe made in the order in which the claims are approved by the Office.\n\nIf an approved claim is not paid in whole or in part, the unpaid\n\nclaim or unpaid portion may be paid in the following fiscal year\n\nsubject to the limitations specified in this subsection. The\n\nliability of the State of Oklahoma to make incentive payments\n\npursuant to this act shall be limited to the balance of the Oklahoma\n\nFilm Enhancement Rebate Program Revolving Fund.\n\nG. 1. At the time the Oklahoma Film and Music Office issues a\n\nconditional prequalification for a production, such prequalification\n\nmay include a proposed designation as a high impact production, as\n\ndefined in Section 3623 of this title.\n\n2. The proposed designation must be approved by the Cabinet\n\nSecretary for Commerce.\n\n3. If the high impact production otherwise meets all of the\n\nrequirements of the Compete with Canada Act and the Office gives\n\nfinal approval to rebate claims, such rebate claims shall not be\n\nsubject to the Eight Million Dollar ($8,000,000.00) cap provided for\n\nin subsection F of this section.\n\n4. The payment of a rebate claim approved by the Office for a\n\nproduction designated as a high impact production by the Cabinet\n\nSecretary may be made as follows:\n\na. by special appropriation to the Oklahoma Film\n\nEnhancement Rebate Program Revolving Fund, if the\n\nclaim is approved during a regular or special session\n\nof the Oklahoma Legislature, or\n\nb. by payment from the Oklahoma Quick Action Closing Fund\n\npursuant to Section 48.2 of Title 62 of the Oklahoma\n\nStatutes, if the claim is approved when the Oklahoma\n\nLegislature is not in session.","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":"41c5075a15bc0eb598073eb15ba9f944abed3d5233183633aaf0a56bb2e3674e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3623","next":"us-ok/okla.-stat.-tit.-68-68-3625"},"notice":"GroundRules: Original legal text. Not legal advice."}