{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3642.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3642.4","heading":"Incentive rebate program — Administration —","body":"Eligibility.\n\nA. There is hereby created an incentive rebate program for\n\neligible live audience episodic series filmed or produced in\n\nOklahoma who meet the requirements of this act.\n\nB. The incentive rebate program shall be administered by the\n\nOklahoma Department of Commerce and the Oklahoma Tax Commission.\n\nC. The Oklahoma Department of Commerce shall collect separate\n\nmetrics specific to the Bringing Sitcoms Home from Hollywood Pilot\n\nProgram and incentive rebate payments for evaluation of this pilot\n\nprogram.\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 an incentive rebate payment, a production\n\ncompany shall:\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; and\n\n6. Provide evidence, as required by the Department, that the\n\nprojects pursuant to this act are completed.\n\nF. A production company shall not be eligible to receive both\n\nan incentive rebate payment pursuant to the provisions of this act\n\nand an exemption from sales tax pursuant to the provisions of\n\nparagraph 23 of Section 1357 of Title 68 of the Oklahoma Statutes.\n\nIf a production company has received the exemption from sales tax\n\nand submits a claim for rebate pursuant to the provisions of this\n\nact, the 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 Oklahoma Film and Music Office\n\nshall approve or disapprove all claims for rebate and shall notify\n\nthe Oklahoma Tax Commission. The Oklahoma Tax Commission shall,\n\nupon notification of approval from the Oklahoma Film and Music\n\nOffice, issue payment for all approved claims from funds in the\n\nBringing Sitcoms Home from Hollywood Pilot Program Revolving Fund\n\ncreated in Section 6 of this act. The amount of claims prequalified\n\nand approved by the Office for any single fiscal year shall not\n\nexceed Ten Million Dollars ($10,000,000.00). If the amount of\n\napproved claims exceeds the amount specified in this subsection in a\n\nfiscal year, payments shall be made in the order in which the claims\n\nare approved by the Oklahoma Film and Music Office. If an approved\n\nclaim is not paid in whole or in part, the unpaid claim or unpaid\n\nportion may be paid upon the availability 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":"2c3afb0c83af09b554ee53c7d0884143e149e9279027af582d15c537ee3f6cb4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3642.3","next":"us-ok/okla.-stat.-tit.-68-68-3642.5"},"notice":"GroundRules: Original legal text. Not legal advice."}