Okla. Stat. tit. 68, § 68-265: Oklahoma Tax Commission and Office of Management and

Enterprise Services Joint Computer Enhancement Fund.

A. There is hereby created in the State Treasury a fund for the

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

and Office of Management and Enterprise Services Joint Computer

Enhancement Fund”. The fund shall be a continuing fund, not subject

to fiscal year limitations, and shall consist of all monies

deposited to the fund pursuant to law. All monies accruing to the

credit of such fund are hereby appropriated and may be budgeted and

expended for the purposes authorized by subsection B of this

section. Expenditures from such 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. Monies in the Oklahoma Tax Commission and Office of

Management and Enterprise Services Joint Computer Enhancement Fund

shall be expended for the following purposes:

1. To make payments on an agreement authorized by Section 5,

Chapter 278, O.S.L. 2008;

2. To make payments for the information technology acquisitions

to support the responsibilities of the Oklahoma Tax Commission;

3. To make payments authorized by Section 34.33 of Title 62 of

the Oklahoma Statutes; and

4. To the extent not needed for the above-listed purposes to be

expended on other projects as specifically authorized by the

Legislature.

C. Notwithstanding any other provision of law, there shall be

apportioned to the Oklahoma Tax Commission and Office of Management

and Enterprise Services Joint Computer Enhancement Fund from the

monies that would otherwise be apportioned by Section 2352 of this

title, the revenue received as a result of any contracts entered

into by the Oklahoma Tax Commission pursuant to Section 264 of this

title.

D. The Tax Commission is hereby authorized to deposit to the

credit of the Oklahoma Tax Commission and Office of Management and

Enterprise Services Joint Computer Enhancement Fund any monies in

excess of the amounts necessary to pay all claims presented to its

cash security reserve fund. When monies are deposited to the credit

of the Computer Enhancement Fund, the right of any person to present

a claim for refund of a cash security shall be preserved and the

value thereof shall be paid from the cash security reserve fund.

E. For the fiscal year beginning July 1, 2015, and thereafter a

portion of the revenue apportioned to the Oklahoma Tax Commission

and Office of Management and Enterprise Services Joint Computer

Enhancement Fund pursuant to Sections 1353, 1403 and 2352 of this

title shall be credited to the Oklahoma Tax Commission, in an amount

which is equal to the sum of one-half of one percent (0.5%) of gross

collections of sales and use tax levied by counties of this state

pursuant to Section 1370 of this title and one-half of one percent

(0.5%) of sales and use tax levied by municipalities of this state

pursuant to Section 2701 of this title.