{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3636","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3636","heading":"Incentive amounts – Post-production activity for projects","body":"filmed out of state.\n\nA. Subject to the final approval of the eligibility application\n\nby the Oklahoma Department of Commerce, and subject to the\n\nrequirement that incentive payments pursuant to the provisions of\n\nthis act have the maximum positive impact for the economy of the\n\nstate, the base incentive amount for post-production activity\n\noccurring in this state for a project filmed outside this state\n\nshall be a maximum of twenty percent (20%) of the qualified\n\nproduction expenditure amount.\n\nB. In addition to the amount authorized by subsection A of this\n\nsection, there may be an additional incentive amount, subject to the\n\nfinal approval of the Oklahoma Department of Commerce, for eligible\n\ntelevision series as defined in paragraph 4 of Section 2 of this act\n\nin the following amounts:\n\n1. Two percent (2%) of the qualified production expenditure\n\namount for an eligible episodic television pilot; and\n\n2. Five percent (5%) of the qualified production expenditure\n\namount if the television series is filmed for one or more seasons.\n\nC. In addition to the amount authorized by subsection A of this\n\nsection, there may be an additional five percent (5%) of the\n\nqualified production expenditure amount, subject to the final\n\napproval of the Oklahoma Department of Commerce, for an eligible\n\nmulti-film deal, as defined in paragraph 7 of Section 2 of this act,\n\nproduced outside this state.\n\nD. The provisions of this section shall be applicable only with\n\nrespect to qualified production expenditure amounts for post-\n\nproduction activity occurring within the state including, but not\n\nlimited to, the following categories:\n\n1. Sound recording or mixing;\n\n2. Color grading;\n\n3. Editorial work;\n\n4. Visual effects;\n\n5. Animation;\n\n6. Deliverables, excluding marketing and advertising;\n\n7. Music production, recording, mixing or composition;\n\n8. Licensing of Oklahoma music; and\n\n9. Editing equipment or editing facility rental.","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":"0f6ac999733232776753581284af03d6b4dbb65863eaa92dd92e10f769c806f0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3635","next":"us-ok/okla.-stat.-tit.-68-68-3637"},"notice":"GroundRules: Original legal text. Not legal advice."}