{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3633","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3633","heading":"Incentive rebate program","body":"A. There is hereby created an incentive rebate program for\n\ncertain film projects and eligible television series projects filmed\n\nor produced in Oklahoma who meet the requirements of this act.\n\nB. The rebate program shall be administered by the Oklahoma\n\nDepartment of Commerce and the Oklahoma Tax Commission.\n\nC. By October 1 of each year, the Oklahoma Department of\n\nCommerce shall submit an annual report to the Speaker of the House\n\nof Representatives, the President Pro Tempore of the Senate, the\n\nChair of the Appropriations and Budget Committee of the House of\n\nRepresentatives, the Chair of the Appropriations Committee of the\n\nSenate and the Director of the Legislative Office of Fiscal\n\nTransparency detailing the program and incentive rebate payments.\n\nD. The Oklahoma Department of Commerce and the Oklahoma Tax\n\nCommission may promulgate rules to implement the provisions of this\n\nact.\n\nE. To be eligible for a rebate payment a production company\n\nshall:\n\n1. Submit an application and documentation to the Oklahoma\n\nDepartment of Commerce as required by the Department;\n\n2. Have filed any Oklahoma tax returns and tax documents\n\nrequired by law;\n\n3. Provide evidence that all Oklahoma crew and local vendors\n\nhave been paid and that there are no pending liens against the\n\nproduction company in this state;\n\n4. Provide evidence of financing for production prior to the\n\ncommencement of principal photography;\n\n5. Provide evidence of a certificate of general liability\n\ninsurance with a minimum coverage of One Million Dollars\n\n($1,000,000.00) and a workers' compensation policy in compliance\n\nwith law, which shall include coverage of employer's liability;\n\n6. Provide evidence, as required by the Department, that the\n\nprojects pursuant to this act are completed; and\n\n7. The production company, or its payroll service provider,\n\nshall withhold Oklahoma income tax at the highest percentage rate\n\nfound in the withholding statutes, on all payments to loan-out\n\ncompanies for services performed in Oklahoma. The amounts so\n\nwithheld shall be allocated to the loan-out company's employees\n\nbased on the payments made to the loan-out company's employees for\n\nservices performed in Oklahoma. The loan-out company employees\n\nperforming services in Oklahoma shall be considered taxable and the\n\nloan-out company shall be subject to income taxation in the taxable\n\nyear in which the loan-out company's employees perform services in\n\nOklahoma.\n\nF. A production company shall not be eligible to receive both a\n\nrebate payment pursuant to the provisions of this act and an\n\nexemption from sales tax pursuant to the provisions of paragraph 23\n\nof Section 1357 of Title 68 of the Oklahoma Statutes. If a\n\nproduction company has received the exemption from sales taxes and\n\nsubmits a claim for rebate pursuant to the provisions of this act,\n\nthe company shall be required to fully repay the amount of the\n\nexemption to the Tax Commission. A claim for a rebate shall include\n\ndocumentation from the Tax Commission that repayment has been made\n\nas required in this subsection or shall include an affidavit from\n\nthe production company that the company has not received an\n\nexemption from sales tax pursuant to the provisions of paragraph 23\n\nof Section 1357 of Title 68 of the Oklahoma Statutes.\n\nG. The Department of Commerce shall approve or disapprove all\n\nclaims for rebate and shall notify the Tax Commission subject to the\n\nlimitations set forth in Section 4 of this act. Upon notification\n\nof approval from the Department, the Commission shall issue payment\n\nfor all approved claims from funds held in the Filmed in Oklahoma\n\nProgram Revolving Fund created pursuant to Section 9 of this act and\n\nsubject to the limitations set forth in Section 4 of this act. If\n\nthe amount of approved claims exceeds the balance of the revolving\n\nfund, payments shall be made in the order the claims are approved by\nal from the Department, the Commission shall issue payment\n\nfor all approved claims from funds held in the Filmed in Oklahoma\n\nProgram Revolving Fund created pursuant to Section 9 of this act and\n\nsubject to the limitations set forth in Section 4 of this act. If\n\nthe amount of approved claims exceeds the balance of the revolving\n\nfund, payments shall be made in the order the claims are approved by\n\nthe Department. If an approved claim is not paid in whole, the\n\nunpaid claim or unpaid portion of the claim shall be paid upon the\n\navailability of funds.","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":"384ebe6faeafaa476465e9ea591fe204a325de36f8afcb2ee1e3c382c53d108f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3632","next":"us-ok/okla.-stat.-tit.-68-68-3634"},"notice":"GroundRules: Original legal text. Not legal advice."}