{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-5075","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-5075","heading":"State income tax exemption for sponsor","body":"A. For tax years ending before January 1, 2020, income earned\n\nby a sponsor from rental fees, service fees or any other form of\n\npayment for services provided to a tenant as an operator of an\n\nincubator, or for providing funding for such a facility, shall be\n\nexempt from state income tax for a period not to exceed ten (10)\n\nyears from the date of the tenant's occupancy in an incubator.\n\nB. The Oklahoma Tax Commission shall promulgate rules and\n\nregulations to implement the provisions of this section.","path":["OK Code","Title 74"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os74.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d90ee384087afd08923aeeff2b31ad589bce05a49b5955c0d4247a63cb82b19a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-5074","next":"us-ok/okla.-stat.-tit.-74-74-5076"},"notice":"GroundRules: Original legal text. Not legal advice."}