Okla. Admin. Code § 330:15-3-14
All Programs which include provisions for the sale of bonds, notes or other debt obligations by OHFA which are intended to qualify as tax-exempt under the provisions of Section 103 of the Code shall make adequate provision in the documents and procedures for the attainment and requisite maintenance of the intended tax-exempt status of such debt obligations. Reference is hereby made to the provisions of Section 103 of the Code, and for the purposes expressed herein, said provisions are hereby adopted by this reference as authorized by Section 251(D) of the APA. If there is a conflict between the provisions of the Code and the rules of this Chapter, the Code shall prevail unless the rules provide restrictions more severe than those imposed by the Code, in which case the rules shall prevail.
Okla. Admin. Code § 330:15-3-14