Okla. Stat. tit. 68, § 68-205.6

A. The Oklahoma Tax Commission shall prepare and maintain a

list of all taxpayers who have claimed any tax credit authorized by

any provisions of state law and related to a tax administered by the

Tax Commission. The Office of Management and Enterprise Services

shall cause the list to be posted on the Internet through the

Taxpayer Transparency Act website in a format which is searchable

and can be exported in raw data form.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 72

The Office of Management and Enterprise Services shall include

the name of each taxpayer who claimed a credit, the amount of such

credit and the specific statutory provision under which the credit

was claimed. The Internet list shall be updated not less than

monthly. The list shall include the identity of all taxpayers or

organizations having any part in the chain of custody or claim to

the credit or credits at any time during the credit’s existence from

the initial time the credit is earned, through the time that the

credit is claimed on a tax return.

B. For the purposes of this section, “tax credit” means a

credit against tax liability that is a credit administered by the

Tax Commission, excluding credits authorized under Section 28-101 of

Title 70 of the Oklahoma Statutes and paragraphs 1 and 2 of

subsection B of Section 2357, Section 2357.4, and Sections 2357.29

and 2357.43 of this title.

C. In addition to the disclosure required by subsection A of

this section, for any tax credit that may be claimed by any person

or any lawfully recognized business entity pursuant to the

provisions of Sections 2357.62, 2357.63, 2357.73, and 2357.74 of

this title, the Oklahoma Tax Commission shall maintain a list of any

person and any such entity that may be able to claim any such credit

as a result of the allocation of tax credits based upon the pass-

through federal income tax treatment applicable to the entity that

makes a qualified investment, as such term is defined by paragraph 6

of Section 2357.61 of this title and paragraph 7 of Section 2357.72

of this title, in either a qualified small business capital company

or a qualified rural small business capital company. For purposes

of this subsection, the Tax Commission shall determine the identity

of such persons and legal entities as of the December 31 date of the

calendar year during which the qualified investment is made.

D. Upon the effective date of this act, information on

taxpayers claiming the tax credits authorized under Section 28-101

of Title 70 of the Oklahoma Statutes shall be removed from the list

maintained and posted online pursuant to subsection A of this

section.