SECTION 310:355-23-3. Application  


Latest version.
  •   The owner of a restaurant, who requests a rebate for expenditures in the construction of a smoking room, pursuant to the Clean Air in Restaurants Act, shall file an application with the Department on forms prescribed by the Department. All applications must be received by the Department no later than January 1, 2014 for eligibility to receive the rebate. The application shall include:
    (1)   The name and address of the owner of the restaurant;
    (2)   The name and address of the restaurant;
    (3)   When the smoking room was constructed;
    (4)   The plans detailing the construction of the smoking room;
    (5)   Documentation of the capitalization of the construction, depreciation taken for federal tax purpose and agreement that the Department can have access to review the actual tax returns for the relevant years depreciation of the smoking room was taken;
    (6)   Documentation that the construction of the smoking room met the requirements of 21 O.S. § 1247 (J) and OAC 310:355; and
    (7)   An agreement that the restaurant will remain completely smokefree under the current or any future owners.
[Source: Added at 28 Ok Reg 2290, eff 9-1-11]