Oklahoma Code § 68-400.6

Title 68. Revenue And Taxation: Tobacco Products Tax Enforcement Unit Revolving Fund
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A.  There is hereby created in the State Treasury a revolving
fund for the Oklahoma Tax Commission, to be designated the "Tobacco
Products Tax Enforcement Unit Revolving Fund".  The fund shall be a
continuing fund, not subject to fiscal limitations, and shall
consist of any monies designated to the fund by law.  All monies
accruing to the credit of said fund are hereby appropriated and may
be budgeted and expended by the Commission for the purposes of
enforcing the provisions of the Tobacco Products Tax Enforcement Act
of 2021.  Expenditures from said fund shall be made upon warrants
issued by the State Treasurer against claims filed as prescribed by
law with the Director of the Office of Management and Enterprise
Services for approval and payment.
B.  At the end of each fiscal year, if the balance of the fund
exceeds Two Million Dollars ($2,000,000.00), any amount in excess of
Two Million Dollars ($2,000,000.00) shall be transferred to the
General Revenue Fund of the State Treasury.

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