Okla. Stat. tit. 68, § 68-3611

A. For purposes of the payroll projection required to be made

by the Department of Commerce pursuant to paragraph 2 of subsection

C of Section 3604 of Title 68 of the Oklahoma Statutes, the

Department of Commerce shall include payroll for all jobs created by

an establishment as a result of an expanded or new facility,

regardless of whether the jobs meet the definition of new direct

jobs if:

1. The establishment is defined or classified under Industry

Numbers 3443, 3556 or 3728 of the Standard Industrial Classification

(SIC) Manual, latest version;

2. The jobs were not created by the establishment more than ten

(10) calendar quarters prior to the date of approval of the

application by the Department of Commerce; and

3. The establishment's application is approved by the

Department of Commerce prior to January 30, 1997.

B. When payroll described in subsection A of this section is

included by the Department of Commerce in the projection required by

paragraph 2 of subsection C of Section 3604 of Title 68 of the

Oklahoma Statutes, then the three-year period of such projection

shall begin the month after included payroll is first paid by the

establishment, and not on the anticipated date on which the

establishment will receive its first incentive payment.

C. For the purpose of determining if an establishment has met

the requirements of subsection B of Section 3606 of Title 68 of the

Oklahoma Statutes, the Tax Commission shall include payroll for any

jobs which the Department of Commerce included in its projection

pursuant to the provisions of subsection A of this section. If

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1397

payroll for such jobs is included, then the three-year period

defined in subsection B of Section 3603 of Title 68 of the Oklahoma

Statutes shall begin the month after included payroll is first paid

by the establishment and not on the date of the first incentive

payment.

D. For the purpose of calculating incentive payments as

provided by Section 3606 of Title 68 of the Oklahoma Statutes, the

Tax Commission shall include payroll for those jobs which meet the

requirements of subsections A and C of this section regardless of

whether such jobs fall within the definition of a new direct job;

provided, an establishment shall in no event be entitled to such

incentive payments on payroll made prior to the date of approval of

its application by the Department of Commerce.