Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 85. Various Tax Incentives |
Subchapter 5. Small Employer Quality Jobs Program |
SECTION 710:85-5-10. Payment of claim
Latest version.
- (a) After the review of the reports and the verification that the establishment qualifies, as set out in OAC 710:85-5-9, the Commission shall issue a warrant in the amount equal to the net benefit multiplied by the amount of gross payroll of new direct jobs actually paid by the establishment.(b) The amount claimed shall not include in the computation of gross payroll any portion of penalty or interest paid as a result of delinquency in filing or paying income tax withheld.