Okla. Stat. tit. 68, § 68-113: Tax Commission Reimbursement Fund - Full-time employees

A. There is hereby created in the State Treasury a revolving

fund for the Oklahoma Tax Commission to be known as the “Tax

Commission Reimbursement Fund”. The revolving fund shall consist of

any funds received by the Tax Commission for data processing

services or equipment rental and any funds received by the Tax

Commission from any incorporated city, town, or county pursuant to a

contractual agreement for the augmentation of the enforcement and

collection of municipal or county taxes entered into pursuant to the

provisions of Sections 1371 or 2702 of this title. The Tax

Commission is authorized to hire full-time-equivalent employees as

necessary to perform such duties as to fulfill contractual

agreements authorized pursuant to Sections 1371 and 2702 of this

title, however, such employees hired to perform such contractual

duties shall be supported solely by funds in the Tax Commission

Reimbursement Fund which are collected by the Tax Commission from

incorporated cities, towns, and counties pursuant to such

contractual agreements and such employees shall be terminated upon

the discontinuation of such funds or inadequate funds to support

such positions. Such full-time-equivalent employees shall be in the

unclassified service and shall not be subject to any provisions of

the Oklahoma Personnel Act or to the Merit Rules for Employment

except leave regulations. All fees collected and apportioned to

this fund may be used by the Oklahoma Tax Commission for capital

expenditures as authorized by the Oklahoma State Legislature. For

the fiscal year beginning July 1, 2004, disbursements from the fund

shall be exempt from all agency budget limits.

B. Notwithstanding any other provision in the Oklahoma Statutes

except subsection F of Section 316 and subsection D of Section 418

of this title, beginning July 1, 2009, all revenue from fees and

penalties collected pursuant to Sections 304, 316, 415 and 418 of

this title shall be apportioned to the Tax Commission Reimbursement

Fund for administrative expenses incurred in connection with

enforcement of the provisions of Section 301 et seq., Section 346 et

seq., Section 401 et seq. and Section 424 et seq. of this title.