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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 310. Oklahoma State Department of Health |
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Chapter 355. Smoking in Public Places And Indoor Workplaces |
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Subchapter 23. Rebate Program for the Clean Air in Restaurants Act |
SECTION 310:355-23-1. Definitions
Latest version.
- In addition to the definitions contained at OAC 310:355-1-6, the following words or terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:"CARA" means the Clean Air in Restaurants Act, [63 O.S. § 1-1515]."Construction" means the physical modification of an existing space, the physical modification of an expansion of an existing space, or the physical modification of a space in a new structure to meet the requirements of a smoking room, excluding decorations."Depreciation" means a capitalized expenditure reported as an expense on a federal tax return."Expenditure" means the actual payment of cash or cash-equivalent for the construction of a smoking room, as evidenced by a receipt, invoice, voucher or other similar document and reported on a federal tax return, whether capitalized or not."Legal entity" means a partnership, limited liability corporation or other corporation, lawfully doing business in the State of Oklahoma that has filed all the necessary documentation and is in good standing with the Oklahoma Secretary of State."OAC" means Oklahoma Administrative Code."O.S." means Oklahoma Statute."Owner" means a person or other legal entity that owns a restaurant."Smokefree" means free from smoke."Smoking room" means a room in a restaurant constructed pursuant to the requirements of 21 O.S. § 1247 (J) and the requirements of OAC 310:355.