{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-4506","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-4506","heading":"Claims for incentive payments - Qualifications","body":"A. As soon as practicable after the end of the first complete\n\ncalendar quarter following the start date, the proxy establishment\n\nshall file a claim for the payment with the Oklahoma Tax Commission\n\nand shall specify the actual number and gross payroll of new direct\n\njobs of remote workers for the proxy establishment for the calendar\n\nquarter. The Tax Commission shall verify the actual gross payroll\n\nfor new direct jobs for the proxy establishment for such calendar\n\nquarter. If the Tax Commission is not able to provide such\n\nverification utilizing all available resources, the Tax Commission\n\nmay request such additional information from the proxy establishment\n\nas may be necessary or may request the proxy establishment to revise\n\nits claim. A proxy establishment may file for an extension of the\n\ninitial filing date with the Oklahoma Department of Commerce. Any\n\nsuch extension shall be based solely upon an extraordinary adverse\n\nbusiness circumstance which prevented the proxy establishment from\n\nattracting the remote workers in the new direct jobs as projected.\n\nIf a proxy establishment fails to file claims as required by this\n\nsection, it shall forfeit the right to receive any incentive\n\npayments after two (2) years from the start date. If an\n\nestablishment has filed at least one claim pursuant to this section\n\nbut fails to file another claim within two (2) years of the most\n\nrecent claim, the Tax Commission, after consulting with the\n\nDepartment of Commerce, may dismiss the establishment from the\n\nprogram, forfeiting the establishment's right to receive incentive\n\npayments 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 Section 4 of this act within twelve\n\n(12) months of the start date, or does not equal or exceed the\n\napplicable total required by Section 4 of this act at any other time\n\nduring the ten-quarter period after the start date, the incentive\n\npayments shall not be made and shall not be resumed until such time\n\nas the actual verified gross payroll equals or exceeds the amounts\n\nspecified in Section 4 of this act. If a proxy establishment fails\n\nto achieve the required gross payroll within twelve (12) months of\n\nthe start date, the proxy establishment shall not make a new or\n\nrenewal application for incentive payments authorized pursuant to\n\nthe Oklahoma Remote Quality Jobs Incentive Act for a period of\n\ntwelve (12) months from the last day of the last month of the ten-\n\nquarter period during which the required gross payroll amount was\n\nnot achieved.\n\nC. If the average annualized wage required for a proxy\n\nestablishment does not equal or exceed the amount specified in\n\nparagraph 1 or 2 of subsection F of Section 3604 of Title 68 of the\n\nOklahoma Statutes during any calendar quarter, the incentive\n\npayments shall not be made and shall not be resumed until such time\n\nas such requirements are met.\n\nD. In no event shall incentive payments, cumulatively, exceed\n\nthe estimated net direct state benefits or exceed the cumulative\n\npayments made by a proxy establishment to remote workers.\n\nE. The proxy establishment shall be responsible for collecting\n\npayroll statements or other such documentation of withholding taxes\n\npaid to the State of Oklahoma from remote workers and shall submit\n\nthat information to the Oklahoma Tax Commission.","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":"856e1dbcec543fd67c8fd4d67a9e4619c9cca7b671b094051eb61422c1c6e51f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-4505","next":"us-ok/okla.-stat.-tit.-68-68-4507"},"notice":"GroundRules: Original legal text. Not legal advice."}