No qualified establishment, nor its contractors or subcontractors, receiving an incentive payment pursuant to the Oklahoma Quality Jobs Program Act, 68 O.S.§ 3601 et seq., shall be eligible to receive the credit described in 710:65-13-153 or 710:65-13-155. [See: 68 O.S. § 3607]
Okla. Admin. Code § 710:65-13-154