Okla. Admin. Code § 710:95-11-2
In addition to terms defined in Section 238.2(G) of Title 68 of the Oklahoma Statutes, the following words and terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Appointing authority" means the chief administrative officer of a state agency.
"Employee" or "state employee" means an appointed officer or employee of a state agency. However, the term "employee" or "state employee" does not include an elected official, or an employee of a local governmental entity. [68 O.S. § 238.2(G)(2) ]
"In compliance" with state income tax laws means that all income tax filing obligations have been met, and balances due have been paid in full. For purposes of this Subchapter, in the case of a state employee with an outstanding obligation upon initial review, "in compliance" includes the following situations:
(A) The state employee has filed all reports due and entered into a payment program with the Commission for the taxes due;
(B) The state employee has provided documentation that the employee is currently participating in a payment plan and is current in all payments; or,
(C) The state employee has a pending request for relief before the Commission, or has been determined to be an "innocent spouse" with regard to an outstanding obligation, pursuant to 710:50-3-60 through 710:50-3-65. [See: 68 O.S. § 238.2(D) ]
"State agency" means any office, department, board, commission, or institution of the executive, legislative, or judicial branch of state government.
"Tax Commission" means the Oklahoma Tax Commission.
Okla. Admin. Code § 710:95-11-2