Okla. Stat. tit. 62, § 62-279: Fund created - Composition - Transfer of funds

There is hereby created in the State Treasury a depository

account for the Oklahoma Tax Commission, to be designated as the

"Unclassified Taxes Account". The depository account shall consist

of all monies received by the Oklahoma Tax Commission for which the

appropriate tax account is unidentified. The Oklahoma Tax

Commission is authorized to transfer monies from the Unclassified

Taxes Account to the appropriate tax account when such tax account

is identified. On July 1, 1988, any monies in the Unclassified

Taxes Account in excess of One Hundred Thousand Dollars

($100,000.00) shall be transferred to the General Revenue Fund. At

the close of the fiscal year ending June 30, 1989, and at the close

of each fiscal year thereafter, any monies in the Unclassified Taxes

Account, held for a period of at least two (2) years, in excess of

One Hundred Thousand Dollars ($100,000.00) shall be transferred to

the General Revenue Fund of the state.