{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3952","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3952","heading":"Filing of claims — Verification process","body":"A. As soon as practicable after the end of the first complete\n\ncalendar quarter following the start date, the establishment or\n\nentity shall file a claim for the payment with the Oklahoma Tax\n\nCommission and shall specify the actual number and gross payroll of\n\nsports-league jobs for the establishment or entity for the calendar\n\nquarter. The Tax Commission shall verify the actual gross payroll\n\nfor sports-league jobs for the establishment for such calendar\n\nquarter. If the Tax Commission is not able to provide verification\n\nutilizing all available resources, the Tax Commission may request\n\nadditional information from the establishment or entity as may be\n\nnecessary or may request the establishment to revise its claim. An\n\nestablishment or entity may file for an extension of the initial\n\nfiling date with the Oklahoma Department of Commerce. Any such\n\nextension shall be based solely upon an extraordinary adverse\n\nbusiness circumstance which prevented the establishment or entity\n\nfrom hiring the sports-league jobs as projected. If an\n\nestablishment or entity fails to file claims as required by this\n\nsection, it shall forfeit the right to receive any rebate payments\n\nafter one (1) year from the start date. If an establishment or\n\nentity has filed at least one claim pursuant to this section but\n\nfails to file another claim within two (2) years of the most recent\n\nclaim, the Tax Commission, after consulting with the Oklahoma\n\nDepartment of Commerce, may dismiss the establishment from the\n\nprogram, forfeiting the right of the establishment or entity to\n\nreceive rebate payments based on that contract.\n\nB. If the actual verified gross payroll for four (4)\n\nconsecutive calendar quarters does not equal or exceed the\n\napplicable total required by this act within three (3) years of the\n\nstart date, or does not equal or exceed the applicable total\n\nrequired by Section 3604 of Title 68 of the Oklahoma Statutes at any\n\nother time during the entire period after the start date for\n\nestablishments defined or classified in the NAICS Manual under U.S.\n\nIndustry No. 711211 (2007 version) and which are a professional\n\nsports team from one of the five major sports leagues (NFL, NBA,\n\nNHL, MLB, and MLS), the rebate payments shall not be made and shall\n\nnot be resumed until such time as the actual verified gross payroll\n\nequals or exceeds the applicable amounts specified in Section 3604\n\nof Title 68 of the Oklahoma Statutes. If an establishment fails to\n\nachieve the required gross payroll within three (3) years of the\n\nstart date, the establishment shall not make a new or renewal\n\napplication for rebate payments authorized pursuant to the Oklahoma\n\nFive Major Sports Leagues Rebate Program Act for a period of twelve\n\n(12) months from the last day of the last month of the three-year\n\nperiod during which the required gross payroll amount was not\n\nachieved.\n\nC. In no event shall rebate payments cumulatively exceed the\n\nestimated net direct state benefits or Ten Million Dollars\n\n($10,000,000.00) in four (4) consecutive quarters.\n\nD. As soon as practicable after verification of the actual\n\ngross payroll as required by this section, the Tax Commission shall\n\nissue a warrant to the establishment in the amount of the net\n\nbenefit rate multiplied by the actual gross payroll as determined\n\npursuant to subsection A of this section for the calendar quarter.","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":"89a717022eef74ec2763fee96e67fab7b1e492ecdfe5928698df4921c56321b6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3951","next":"us-ok/okla.-stat.-tit.-68-68-3953"},"notice":"GroundRules: Original legal text. Not legal advice."}