Okla. Admin. Code § 150:150-3-2
In addition to the definitions in the statute (68 O.S. § 3623), the following words and terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Above the Line Personnel (ATL)" means, as defined in 68 O.S. § 3623, namely individuals hired or credited on screen for the Production as producers (all levels), principal cast (SAG Schedule F/Run of Show or equivalent), screenwriters and the Film director(s).
"Application estimate" means, the estimated QOE submitted to OFMO 60 calendar days before the start of Principal Photography.
"ATL Limitation" means up to twenty-five percent (25%) of total Qualifying Oklahoma Expenditures (QOE), see Section 725:35-1-4) .
"Crew" means, as defined in 68 O.S. § 3623, namely persons who work on the Production who are not ATL (also known in the industry as "below-the-line" personnel).
"Documented expenditures" means, referred to in 68 O.S. § 3624(A), shall mean QOE as described in Section 725:35-1-4 below.
"Eligibility application" means the application of eligibility for the Program. If the application is approved by OFMO, a Film is "Pre-Qualified."
"Final application" means the package submitted to OFMO documenting all requirements have been completed and the Production Company is requesting payment of a Rebate Claim.
"Fiscal earmark year" means the fiscal year to which payment of potential Rebate Claims is assigned.
"High-impact production" means a Production that meets the requirements of 68 O.S. § 3623 and is so designated by the Oklahoma Tourism and Recreation Department (OTRD) Executive Director.
"Loan out company" means a legal entity (i.e., corporation, partnership or limited liability company) used by ATL and Crew to contract their services to the Production.
"Loan-out limitation" means up to twenty-five percent (25%) of Salary Costs for Oklahoma-Based Crew [as found in Section 725:35-1-4(a)] . The OTRD Executive Director may, in their discretion, specify a different percentage for High Impact Productions.
"Oklahoma-based" means a natural person that files, or is legally claimed as a dependent on, an Oklahoma resident tax return, or a business entity registered and in good standing as a Domestic entity with the Oklahoma Secretary of State and that files an Oklahoma income tax return.
"Oklahoma expatriate" means a person who previously resided for at least one year, but does not currently reside, in the state of Oklahoma.
"Oklahoma loan out company" means a Loan-Out Company with an active registration to do business in the state of Oklahoma as a domestic or foreign entity and that either reports payments received for the Production as Oklahoma earnings for the artist on an IRS Form W-2 or is considered a disregarded entity for federal income tax purposes.
"Oklahoma resident" means a person who is a resident under the Oklahoma Tax Code at the time of hire.
"Oklahoma vendor" means a seller, renter or lessor of goods or services who charges Oklahoma sales tax under an Oklahoma Sales Tax Permit on taxable transactions and is either (1) Oklahoma-Based or (2) a foreign business entity with an active registration to do business in Oklahoma and a physical Oklahoma location for transacting business.
"Payroll burden" means employer-paid taxes (e.g., FICA, Medicare and unemployment insurance) and payroll-associated payments made on a specific employee's behalf by law or collective labor bargaining agreement (e.g., union dues and union fringes). Payroll Burden also includes the employer-paid portion of health insurance for an employee, provided such insurance was paid to an Oklahoma-Based insurance company or obtained through a licensed Oklahoma insurance broker.
"Per diem" means fixed payments made to Crew and ATL in lieu of reimbursement for lodging/housing, meals and incidentals, up to a maximum of the Per Diem Rate allowed for the applicable location and date in the U.S. General Services Administration Per Diem Rates.
"Pre-qualified" or "Pre-qualification" means the status or act of approval being granted to a Production's Eligibility Application by OFMO. "Principal photography" means the filming of significant components of a Film which involve principal cast or, in the case of Films that do not involve live actors, the beginning of substantive work on the animation or graphics that form the Film's primary visual story.
"Production" means a project to make a Film.
"Production budget" means the total budgeted cost of the Production.
"Production company" means, as defined in 68 O.S. § 3623, more specifically the legal entity responsible for the Production. Eligibility and Final Applications will be filed by the Production Company and, unless previously agreed to in writing by OFMO, payment of approved Rebate Claims will be made to the Production Company.
"Proof of funding" means demonstration in a form acceptable to OFMO that a Production has or will have funding in place to cover the Production's budget. Acceptable forms will be specifically approved by OFMO, but could include a letter of intent from a recognized industry financier, written verification of dedicated deposits in a recognized financial institution or a letter of credit from an acceptable guarantor.
"Rebate" means the percentage defined in 68 O.S. § 3624 of QOE.
"Rebate claim" means the formal request for OFMO to issue a Rebate under the Program. Only one Rebate Claim shall be processed per Production.
"Rebate schedule" means a schedule of dates, deadlines and submittals the Production must achieve to submit the Final Application and have its Rebate Claim approved.
"Salary costs" means those salaries and wages designated as Oklahoma earnings on payroll records, along with the associated Payroll Burden, Per Diem and Housing Allowance;
"Scouting expenses" means costs incurred to identify locations, Crew, facilities, services and equipment to be used in the Production.
"Start of pre-production" means the opening of an Oklahoma office for the Production, or incurring QOE other than Scouting Expenses, or otherwise commencing business on the Production in Oklahoma other than scouting.
Okla. Admin. Code § 150:150-3-2