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SECTION 24. NEW LAW A new section of law to be codified in the Oklahoma Statutes as Section 2357.74D of Title 68, unless there is created a duplication in numbering, reads as follows:
A. The Oklahoma Tax Commission shall promulgate rules establishing procedures under which:
1. A qualified rural small business Capital company may, prior to making an investment in an Oklahoma rural small business venture, request a determination letter from the Tax Commission that a business in which it proposes to invest is an "Oklahoma rural small business venture";
2. A person or entity may request a determination letter that a company meets the definition of a "qualified rural small business Capital company"; and
3. A person or entity may request a determination letter that a transfer of funds meets the definition of a "qualified investment."