Home Table of Contents

§ 4207. Ineligibility for certain tax credits or exemptions

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 42. Oklahoma Quality Investment Act
68 Okl.St.Ann. § 4207
§ 4207. Ineligibility for certain tax credits or exemptions
Currentness
Notwithstanding any other provision of law, if a qualified establishment receives an incentive payment pursuant to the provisions of this act,1 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).

Credits

Laws 2006, c. 1, § 7.

Footnotes

1
Title 68, § 4201 et seq.
68 Okl. St. Ann. § 4207, OK ST T. 68 § 4207
Current with emergency effective legislation through Chapter 106 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
End of Document