As used in Sections 10 through 13 of this act: 1. 'Shared foreign sales corporation' means a corporation that satisfies the requirements of Section 922, Internal Revenue Code of 1986 (26 U.S.C. Sec. 922) and is operated for the benefit of more than one business in this state.2. 'Department' means the Oklahoma Department of Commerce.3. 'Director' means the Director of the Oklahoma Department of Commerce.Added by Laws 1987, c. 214, § 11, eff. Nov. 1, 1987.
Oklahoma Legal Code