Okla. Admin. Code § 150:65-6-2
In addition to those terms defined in the Small Employer Quality Jobs Incentive Act, and those terms defined elsewhere in this chapter, the following words and terms when used in this subchapter shall have the following meaning unless the context clearly indicates otherwise:
"Commission" means the Oklahoma Tax Commission established pursuant to 68 O.S. Section 102, and any successor agencies thereto.
"Department" means the Oklahoma Department of Commerce established pursuant to 74 O.S. Section 5001, and any successor agencies thereto.
"Director" means the duly appointed and acting Director of the Department, or during any period of time that the position of Director is vacant, such term shall refer to the person serving as the acting Director.
"Qualified Establishment" means an establishment which has been approved for participation in the Small Employer Incentives Program.
"Small Employer Incentives Act" means the Small Employer Quality Jobs Incentives Act, codified at 68 O.S. Sections 3901 through 3910 as may be amended from time to time.
"Small Employer Incentives Program" means the incentives payment program described in the Small Employer Incentives Act.
"Start date" means the date on which the establishment may begin accruing benefits for new direct jobs that were created in accordance with such establishment's application.
Okla. Admin. Code § 150:65-6-2