In addition to terms defined in 68 O.S. § 3623, 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.
"Fund" means the Oklahoma Film Enhancement Rebate Program Revolving Fund.
"Office" means the Office of the Oklahoma Film and Music Commission.
Okla. Admin. Code § 710:85-7-2