Okla. Admin. Code § 710:85-5-2
Current through Vol. 42, No. 4, November 1, 2024
In addition to terms defined in 68 O.S. § 3903, the following words and terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Commission" means the Oklahoma Tax Commission.
"Department" means the Oklahoma Department of Commerce.
"New direct jobs" means "new direct jobs" of a qualified establishment as recognized by the Oklahoma Department of Commerce.
"Qualified establishment" means an establishment for which the Commission has been notified of an approved application for incentive payments by the Oklahoma Department of Commerce.
Okla. Admin. Code § 710:85-5-2