The provisions of this Subchapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. §§ 250.1 et seq. and to facilitate the administration, allocation, and payment of certain tax incentives pursuant to the Oklahoma Five Major Sports Leagues Rebate Program Act. [68 O.S. §§ 3951 et seq.]

Added at 42 Ok Reg, Number 20, effective 7-15-25