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Oklahoma tax credit transfers

Todd Feathers filed this request with the Oklahoma Tax Commission of Oklahoma.


From: Todd Feathers

To Whom It May Concern:

Pursuant to the Oklahoma Open Records Act, I hereby request the following records:

1) A copy of the Tax Commission's spreadsheet/database listing all Oklahoma tax credits transferred or assigned from one entity to another since Jan. 1, 2012.

Entities are required to document the transfer or assignment of any Oklahoma tax credit on Form 569, which is filed with the Tax Commission. The Tax Commission, by necessity, must store this information in such a way that it can be easily accessed to determine which entities are allowed to benefit from transferred or assigned tax credits.

According to Oklahoma law (ยง68-205-c-25), the Tax Commission must furnish, upon request, "information as to the amount of state revenue affected by the issuance or granting of any tax permit, license, exemption, deduction, credit or other tax preference by the Tax Commission as provided for by law." The law clarifies that the Tax Commission cannot disclose the name of either party involved in a tax credit transfer or assignment, but must disclose at the very least the type of credit, the date of the transfer, and the amount. So to clarify, I am requesting a list of all tax credit transfer/assignment transactions since Jan. 1, 2012 and that list should include all information the Tax Commission is legally allowed to disclose about each tax credit. It should be noted that I am not requesting the creation of a new record. State and federal courts have ruled that a request for a government agency to search a queryable database with specific parameters does not constitute the creation of a new record.

I also ask that all fees be waived for this request as I am a journalist employed by the Lowell Sun and I intend to use the requested records to publish articles in the public interest and not for any commercial purposes. I would be happy to discuss my request if it requires clarification. I can be reached at 978-970-4650.

Thank you in advance for your anticipated cooperation in this matter. I would request your response within ten (10) business days.


Todd Feathers

From: Paula Ross

Mr. Feathers,

Your request has been reviewed by our legal division and the link was provided below. We will post the 2016 transfer/ allocation in July 2017.


Please let us know if we can further assist you.

Thank you,


Paula Ross
Communications Director
Oklahoma Tax Commission

(405) 521-3637


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