The purpose of the Oklahoma Film Enhancement Rebate Program (Program) is an incentive program to build a film industry in the state. In accordance with 68 O.S. § 3624, this Program shall be administered by the Oklahoma Tax Commission and Office of the Oklahoma Film and Music Commission (OFMO).

Transferred from 725:35-1-1 by SB 949 (2021), eff 7-1-21 (Editor’s Notice published at 39 Ok Reg 141)