Oklahoma Code § 68-3034

Title 68. Revenue And Taxation: Rainy day and capital reserve funds – Counties with
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excise board.
This act shall permit counties with an excise board as per
Section 3005.1 of Title 68 of the Oklahoma Statutes or budget board
as per Section 1407 of Title 19 of the Oklahoma Statutes to
establish a rainy day fund and capital reserve fund, such that each
will be its own continuing fund carrying over its balance from year
to year.

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