The provisions of this Subchapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. § 250.1 et seq. and to facilitate the administration and payment of certain tax incentives pursuant to the Compete with Canada Film Act. [See: 68 O.S.2001, § 3621 et seq.]
Okla. Admin. Code § 710:85-7-1