Okla. Stat. tit. 68, § 68-4207
This is the official text of Okla. Stat. tit. 68, § 68-4207, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Ineligibility for certain tax credits or exemptions
Official statutory text
Notwithstanding any other provision of law, if a qualified
establishment receives an incentive payment pursuant to the
provisions of this act, neither the qualified establishment nor its
contractors or subcontractors shall be eligible to receive the
credits or exemptions provided for in the following provisions of
law in connection with the activity for which the incentive payment
was received:
1. Section 625.1 of Title 36 of the Oklahoma Statutes (premium
tax credits);
2. Paragraph 7 of Section 1359 of Title 68 of the Oklahoma
Statutes (construction materials sales tax refunds);
3. Section 2357.4 of Title 68 of the Oklahoma Statutes (new
jobs/investment income tax credits);
4. Section 2357.7 of Title 68 of the Oklahoma Statutes (venture
capital investment credits);
5. Section 2-11-303 of Title 27A of the Oklahoma Statutes
(pollution control equipment investment income tax credits);
6. Section 2357.22 of Title 68 of the Oklahoma Statutes (income
tax credits for investment in clean-burning motor fuel vehicles);
7. Section 2357.31 of Title 68 of the Oklahoma Statutes (small
business income tax credits);
8. Section 54003 of Title 68 of the Oklahoma Statutes (research
and development or computer services sales tax refunds);
9. Subsections C and D of Section 2357.29 of Title 68 of the
Oklahoma Statutes (recycling income tax credits);
10. Section 2902 of Title 68 of the Oklahoma Statutes (state
reimbursement to communities for property tax exemptions to
manufacturers);
11. Section 3601 et seq. of Title 68 of the Oklahoma Statutes
(Oklahoma Quality Jobs Program Act);
12. Section 3701 et seq. of Title 68 of the Oklahoma Statutes
(Saving Quality Jobs Act);
13. Section 3801 et seq. of Title 68 of the Oklahoma Statutes
(Former Military Facilities Development Act);
14. Section 3901 et seq. of Title 68 of the Oklahoma Statutes
(Small Employer Quality Jobs Incentive Act);
15. Sections 3651 through 3659 of Title 68 of the Oklahoma
Statutes (Quality Jobs Incentive Leverage Act); and
16. Section 4101 et seq. of Title 68 of the Oklahoma Statutes
(Oklahoma Specialized Quality Investment Act).
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1490
establishment receives an incentive payment pursuant to the
provisions of this act, neither the qualified establishment nor its
contractors or subcontractors shall be eligible to receive the
credits or exemptions provided for in the following provisions of
law in connection with the activity for which the incentive payment
was received:
1. Section 625.1 of Title 36 of the Oklahoma Statutes (premium
tax credits);
2. Paragraph 7 of Section 1359 of Title 68 of the Oklahoma
Statutes (construction materials sales tax refunds);
3. Section 2357.4 of Title 68 of the Oklahoma Statutes (new
jobs/investment income tax credits);
4. Section 2357.7 of Title 68 of the Oklahoma Statutes (venture
capital investment credits);
5. Section 2-11-303 of Title 27A of the Oklahoma Statutes
(pollution control equipment investment income tax credits);
6. Section 2357.22 of Title 68 of the Oklahoma Statutes (income
tax credits for investment in clean-burning motor fuel vehicles);
7. Section 2357.31 of Title 68 of the Oklahoma Statutes (small
business income tax credits);
8. Section 54003 of Title 68 of the Oklahoma Statutes (research
and development or computer services sales tax refunds);
9. Subsections C and D of Section 2357.29 of Title 68 of the
Oklahoma Statutes (recycling income tax credits);
10. Section 2902 of Title 68 of the Oklahoma Statutes (state
reimbursement to communities for property tax exemptions to
manufacturers);
11. Section 3601 et seq. of Title 68 of the Oklahoma Statutes
(Oklahoma Quality Jobs Program Act);
12. Section 3701 et seq. of Title 68 of the Oklahoma Statutes
(Saving Quality Jobs Act);
13. Section 3801 et seq. of Title 68 of the Oklahoma Statutes
(Former Military Facilities Development Act);
14. Section 3901 et seq. of Title 68 of the Oklahoma Statutes
(Small Employer Quality Jobs Incentive Act);
15. Sections 3651 through 3659 of Title 68 of the Oklahoma
Statutes (Quality Jobs Incentive Leverage Act); and
16. Section 4101 et seq. of Title 68 of the Oklahoma Statutes
(Oklahoma Specialized Quality Investment Act).
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1490
Status: in_force · Read it on the official government site
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