SECTION 150:75-1-1. Purpose

Latest version.

The purpose of these rules is to establish procedures and guidelines for the certification of small business incubators in order to provide sponsors of such incubators, as well as the small business tenants thereof, opportunities to qualify for state tax incentives through the Oklahoma Tax Commission. These incentives have been established under the provisions of the Small Business Incubators Incentives Act, 74 O.S. Sections 5071 through 5079 to encourage and advance economic prosperity and employment for small business owners and incubator tenants throughout the State of Oklahoma.

[Source: Added at 16 Ok Reg 3392, eff 8-12-99; Amended at 18 Ok Reg 3506, eff 9-14-01]

                    
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