Okla. Admin. Code § 710:85-1-2
In addition to terms defined in 68 O.S. § 3603, the following words and terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Baseline employment" means an establishment's total number of jobs which existed in this state prior to approval of the establishment's application by the Oklahoma Department of Commerce. A job shall be deemed to exist in this state prior to approval of an establishment's application if the activities and functions for which the particular job exists have been ongoing at any time within six months prior to approval of the establishment. Upon approval of an application or upon the start date of a project, if it is more than sixty days later than the approval date, the Department shall determine an establishment's baseline employment to be its current employment or its average employment over the last four quarters, whichever is greater.
"Commission" means the Oklahoma Tax Commission
"Department" means the Oklahoma Department of Commerce.
"Gross payroll" means wages subject to Oklahoma Income tax, as defined in 68 O.S. § 2385.1, for new direct jobs.
"New direct jobs" means "new direct jobs" of a qualified establishment as recognized by the Oklahoma Department of Commerce.
"Qualified establishment" means an establishment for which the Commission has been notified of an approved application for incentive payments by the Oklahoma Department of Commerce.
"Start date" means the date on which an establishment may begin accruing benefits for the creation of new direct jobs, which date shall be determined by the Department. [See: 68 O.S.2001, § 3603]
Okla. Admin. Code § 710:85-1-2