The provisions of this Subchapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. § 250.1 et seq. and to facilitate the administration, allocation, and payment of certain tax incentives pursuant to the 21stCentury Quality Jobs Incentive Act. [68 O.S. § 3911 et seq.]
Okla. Admin. Code § 710:85-11-1