Like the 3,200 other pages of evidence uncovered and descriptions of crimes on this site, this web page is only one part of a massive multi-state entanglement of government corruption and cover-up. See size
Evidence was uncovered in parts over years, and not in the same order as the crimes occurred or the evidence was created. Statements were made based on what was known at the time.
Dates are approximate because government filings and reports vary in some cases up to months if not This is part of cover up. One example is Oklahoma's Openbooks, which started out late with only a fraction of what was required to be added each year. Plus, the data was littered with data entry and spelling errors, meaning you have to go through one entry at a time. This amount to more than 17,000 entries in 2017.
Economic Development Tax Credit Qualifying Criteria View
Yellow denotes hidden ways tax credits monetized (counterfeit tax credits are laundered.)
| State Statute | Credit Type | Amount | Notes | |
| Tax Refund Types | ||||
| 68 O.S. § 1001 | Gross Production Tax on Certain Interests (GPT Refunds) | 100% | 1 | |
| 68 O.S. § 1101 | Excise Tax on Petroleum Oil (GPT Refunds) | 100% | 1 | |
| 68 O.S. § 1102 | Excise Tax on Natural Gas and Casinghead Gas (GPT Refunds) | 100% | 1 | |
| Tax Credits Swapped for GP Tax Refunds | ||||
| 68 O.S. § 2357.62 | Small Business Capital (SBC) | 20% | 3, 5, 6 | |
| 68 O.S. § 2357.63 | Small Business Venture (In-conjunction) (SBV) | 20% | 3, 5, 6 | |
| 68 O.S. § 2357.73 | Rural Small Business Capital (RSBC) | 30% | 3, 5, 6 | |
| 68 O.S. § 2357.74 | Rural Small Business Venture (In-conjunction) (RSBV) | 30% | 3, 5, 6 | |
| Tax Credits used to avoid paying the following taxes | ||||
| 68 O.S. § 2370 | Privilege Tax. In lieu taxes for state, national banking associations and credit unions | 2 | ||
36 O.S. § 625.1. |
Insurance premium Tax Credit. Report of premiums, fees and taxes. View |
2, 5 |
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| 36 O.S. § 2030 (I) | Life and Health Guaranty Fund Assessment Credit | 5 | ||
| 36 O.S. § 625.4 | P&C Guaranty Fund Assessment Credit | 5 | ||
| 36 O.S. § 624(A)(2) | Premium Credits to Public Service Authorities | 5 | ||
| 36 O.S. § 625.1 | Home Office Credit | 5 | ||
| 36 O.S. § 628 | Federal Reinsured Crop and Flood Premiums | 5 | ||
| Tax credits its believed a larger percentage was uncovered | ||||
| Tax Credits known or suspected of being involved wrong doing | ||||
| 68 O.S. § 2357.62 | Small Business Capital (SBC) § 2357.60. Short Title § 2357.61. Definitions § 2357.61a. Moratorium on Tax Credits - Qualified Investment in Qualified Small Business Capital Companies and Ventures § 2357.62. Tax Credit for Qualified Investment in Qualified Small Business Capital Companies - Pass-Through Entities § 2357.63. Tax Credit for Qualified Investments in Oklahoma Small Business Ventures - Pass-Through Entities § 2357.63A. Requirements to Claim Tax Credits - Recapture - Subordinated Debt § 2357.63B. Recapture Event § 2357.63C. Required Records § 2357.63D. Determination Letters § 2357.63E. Timing § 2357.64. Required Reports - Financial Statements - Penalties § 2357.65. Report of Credits Claimed and Allowed § 2357.65A. Federally Regulated Investment Companies Duties to the State - Tax Reporting |
20% | 3, 5, 6 | |
| 68 O.S. § 2357.73 | Rural Small Business Capital (RSBC) § 2357.71. Short Title § 2357.72. Definitions § 2357.72a. Moratorium on Tax Credits - Qualified Investment in Rural Small Business Capital Companies and Ventures § 2357.73. Tax Credit for Qualified Investment in Qualified Rural Small Business Capital Companies - Pass-Through Entities § 2357.74. Tax Credit for Qualified Investment in Oklahoma Rural Small Business Ventures - Pass-Through Entities § 2357.74A. Requirements to Claim Tax Credits - Recapture - Subordinated Debt § 2357.74B. Recapture Event § 2357.74C. Required Records § 2357.74D. Determination Letters § 2357.74E. Timing § 2357.75. Required Reports - Penalties § 2357.76. Report of Credits Claimed and Allowed § 2357.76A. Federally Regulated Investment Companies |
30% | 3, 5, 6 | |
| 74 O.S. § 5085 |
Oklahoma Capital Formation Act § 5085.1. Short Title § 5085.2. Oklahoma Needs § 5085.3. Oklahoma Capital Investment Board (OCIB) - Mission § 5085.4. Oklahoma Capital Investment Board OCIB) - Subjection to Policy Development of Oklahoma Futures § 5085.5. Definitions § 5085.6. Oklahoma Capital Investment Board (OCIB) - Directors - Chairman - Meetings - Conflict of Interest § 5085.7. Issuance of Tax Credits § 5085.8. Investments § 5085.9. Publication of Separate Annual Report in Conjunction with Annual Audit - Review by Oklahoma Futures § 5085.10. Authority to Expend Funds to Administer and Operate Programs of Board § 5085.11. Creation of Oklahoma Capital Formation Revolving Fund § 5085.12. Construction of Act § 5085.14. Authority to Adopt Rules, Policies, Procedures and Regulatory and Administrative Measures § 5085.15. Disposition of Funds Remaining after Payment of Expenses and Obligations § 5085.15. Effect of Act upon Enforceability of Obligations or Liabilities of the Oklahoma Capital Investment Board |
$100 million | 5, 7 | |
| 68 O.S. § 2357.4 | Oklahoma Investment/New Jobs Credit (InvNJ) 2% or $1K per new job | 2% | 8 | |
| 68 O.S. § 2357.7 | Venture Capital Investment (VC) § 2357.7. Credit Against Tax for Investments in Qualified Venture Capital Companies - Pass-Through Entities § 2357.7A. Oklahoma Tax Commission Report § 2357.8. Qualified Venture Capital Company Report and Written Statements - System for Registration of Income Tax Credits § 2357.8A. Recapture Events |
20% | 4, 5 | |
| 58 | ||||
Other Tax Credits with partial amounts uncovered included in total |
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68 O.S. § 2357.32A |
Electricity Generated By Zero-Emission Facilities |
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27A O.S. § 2-11-303 |
Hazardous Waste Control Recycling Facility |
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68 O.S. § 2357.104 |
Railroad Modernization |
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| 68 O.S. § 2357.11 | Coal Credit | 5 | ||
| 68 O.S. § 2357.22 | Clean-burning or electric motor vehicle | |||
| 68 O.S. § 2357.25 | Oklahoma Agricultural Producers Credit | |||
| 68 O.S. § 2357.30 | Small Business Guaranty Fee | |||
| 68 O.S. § 2357.303 | Paid Employer in Aerospace Sector | |||
| 68 O.S. § 2357.41 | Rehabilitation Expenditures | 5 | ||
| 68 O.S. § 2357.42 | Space Transportation Vehicle Provider | |||
| 68 O.S. § 2357.46 | Energy Efficient Homes | |||
| 68 O.S. § 2357.67 | Biodiesel Facilities | |||
| 68 O.S. § 2358.7 | Volunteer Firefighter Credit | |||
| Other Tax Credits with partial amounts uncovered but not addressed | ||||
| 68 O.S. § 2357.81 | Local Enterprise Zone Development | |||
| 68 O.S. § 1370.3 | Low Income Sales Tax Relief | |||
68 O.S. § 2357 |
Gas Used In Manufacturing |
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| 68 O.S. § 2357.100 | Poultry Litter | |||
| 68 O.S. § 2357.101 | Film Or Music Project | |||
| 68 O.S. § 2357.102 | Dry Fire Hydrant Credit | |||
| 68 O.S. § 2357.13 | Commercial space industry | |||
| 68 O.S. § 2357.201 | High-Speed Transaction Processing Facilities | |||
| 68 O.S. § 2357.203 | Breeders Of Specially Trained Canines | |||
| 68 O.S. § 2357.204 | Refinery Treatment | |||
| 68 O.S. § 2357.205 | Compliance with Sulfur Regulations | |||
| 68 O.S. § 2357.24 | Historic battle sites | |||
| 68 O.S. § 2357.25A | Agricultural processing marketing associations | |||
| 68 O.S. § 2357.26 | Employers Providing Child Care Programs | |||
| 68 O.S. § 2357.27 | Child Care Service Providers | |||
| 68 O.S. § 2357.28 | Nonstop Air Service From Oklahoma To The Coast | |||
| 68 O.S. § 2357.302 | Employer Tuition Reimbursement for Qualified | |||
| 68 O.S. § 2357.31 | Health Insurance | |||
| 68 O.S. § 2357.32 | Energy systems | |||
| 68 O.S. § 2357.32B | Manufacturers Of Small Wind Turbines | |||
| 68 O.S. § 2357.33 | Food Service Pay Hepatitis A Vaccination For Their Employees | |||
| 68 O.S. § 2357.34 - .40 | Film Or Music Production Related | |||
| 68 O.S. § 2357.402 | Electric Motor Vehicle Manufacturers | |||
| 68 O.S. § 2357.403 | Affordable Housing Tax Credit | 5 | ||
| 68 O.S. § 2357.43 | State earned income Tax credit. | |||
| 68 O.S. § 2357.45 | Biomedical or Cancer Research | |||
| 68 O.S. § 2357.47 | Wages Paid To An Injured Employee | |||
| 68 O.S. § 2357.59 | Other Credits (state type ____________________________) | 3, 4, 6 | ||
68 O.S. § 2357.6 |
Energy Conservation Assistance Fund |
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| 68 O.S. § 2357.66 | Ethanol facilities | |||
| 68 O.S. § 2370.3 | Stafford Loan Origination Fee | |||
| 68 O.S. § 2907 | Low Income Property Tax Relief | |||
| 68 O.S. § 3202 | Development of Commerical Space Industries | |||
| 68 O.S. § 5011 | Sales Tax Relief Credit under | |||
| 68 O.S. § 54002 | Research And Development New Jobs Credit | |||
| 68 O.S. § 54006 | Oklahoma Research and Development Incentives Act | |||
| 68 O.S. § 1215 - 1228 | Business Activity | |||
68 O.S. § 2357.401 |
Wire Transfer Fee |
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| Notes | ||||
| False reported mulitple ways wrong type, wrong year, wrong amount, missing original receiptent, missing chain of custody… | ||||
| (1) Taxes tax credits were swapped for tax refunds | ||||
(2) Taxes tax credits were used to avoid paying |
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| (3) Capital Formation Incentive Act. 68 O.S. § 2357.62, .63, .73, .74 | ||||
| (4) Venture Capital. 68 O.S. § 2357.7 | ||||
| (5) Insurance Premium Tax (Tax Credit used to offset Insurance Premium Tax). 36 O.S. § 625.1. View | ||||
| (6) Bank Privilege Tax (Bank In Lieu Tax). 68 O.S. § 2370 | ||||
| (7) Created and immediately started admending in a way that reinvented the programs. Amended so many times the program was ended and reincarnated with a new name and number | ||||