Okla. Stat. tit. 68, § 68-3636

filmed out of state.

A. Subject to the final approval of the eligibility application

by the Oklahoma Department of Commerce, and subject to the

requirement that incentive payments pursuant to the provisions of

this act have the maximum positive impact for the economy of the

state, the base incentive amount for post-production activity

occurring in this state for a project filmed outside this state

shall be a maximum of twenty percent (20%) of the qualified

production expenditure amount.

B. In addition to the amount authorized by subsection A of this

section, there may be an additional incentive amount, subject to the

final approval of the Oklahoma Department of Commerce, for eligible

television series as defined in paragraph 4 of Section 2 of this act

in the following amounts:

1. Two percent (2%) of the qualified production expenditure

amount for an eligible episodic television pilot; and

2. Five percent (5%) of the qualified production expenditure

amount if the television series is filmed for one or more seasons.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1410

C. In addition to the amount authorized by subsection A of this

section, there may be an additional five percent (5%) of the

qualified production expenditure amount, subject to the final

approval of the Oklahoma Department of Commerce, for an eligible

multi-film deal, as defined in paragraph 7 of Section 2 of this act,

produced outside this state.

D. The provisions of this section shall be applicable only with

respect to qualified production expenditure amounts for post-

production activity occurring within the state including, but not

limited to, the following categories:

1. Sound recording or mixing;

2. Color grading;

3. Editorial work;

4. Visual effects;

5. Animation;

6. Deliverables, excluding marketing and advertising;

7. Music production, recording, mixing or composition;

8. Licensing of Oklahoma music; and

9. Editing equipment or editing facility rental.