Okla. Admin. Code § 252:100-49-3
The following words and terms, when used in this Subchapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Act" means the Oklahoma Emission Reduction Technology Incentive Act, 68 O.S. § 55006, et seq
"Commission" or "OTC" means the Oklahoma Tax Commission or its successor entity.
"Department" or "DEQ" means the Oklahoma Department of Environmental Quality.
"Emission Reduction Project" means an "Emission Reduction Project" as defined in 68 O.S. § 55008, but does not include projects that are required to address an enforcement action or undertaken as a supplemental environmental project to offset an enforcement penalty.
"Rebate claim" means the package submitted to DEQ documenting all criteria for a rebate has been met. Upon approval by DEQ, the package is forwarded to OTC as the formal request for OTC to issue a rebate under the Rebate Program.
"Rebate Program" or "OERTRP" means the Oklahoma Emission Reduction Technology Rebate Program, 68 O.S. § 55009, et seq
Okla. Admin. Code § 252:100-49-3