Okla. Stat. tit. 68, § 68-2947.2: Apportionment of documentary stamp revenues

A. For the fiscal year ending June 30, 2022, and for each

fiscal year thereafter, ten percent (10%) of the revenue collected

pursuant to Section 3204 of this title shall be apportioned by the

Oklahoma Tax Commission monthly to the Oklahoma Cooperative

Extension Service for duties imposed on the Extension Service

pursuant to Sections 130.1 through 130.7 and Section 1500 of Title

19 of the Oklahoma Statutes and Section 3006 of this title.

B. For the fiscal year ending June 30, 2022, and for each

fiscal year thereafter, eighty-eight and five-tenths percent (88.5%)

of the revenue collected pursuant to Section 3204 of this title

shall be apportioned by the Oklahoma Tax Commission monthly to the

Oklahoma State University Center for Local Government Technology for

duties imposed pursuant to Sections 2816 and 2862 of this title

related to any training, support, professional development, and

additional software necessary for county assessors, treasurers and

boards of equalization, and the acquisition and administration of a

computer-assisted mass appraisal software system for county

governments; provided, the Oklahoma State University Center for

Local Government Technology may delay the acquisition of such

software until such time as sufficient funds are available.

C. After the computer-assisted mass appraisal software

acquisition is complete and associated costs are paid, any county

which elects not to participate in the Oklahoma State University

Center for Local Government Technology's computer-assisted mass

appraisal software system may apply to the Center for Local

Government Technology for a refund up to ten percent (10%) of such

county's annual documentary stamp tax revenue apportionment received

by the Center for Local Government Technology; provided, if

available funds are insufficient for a ten-percent rebate, the

percentage shall be adjusted so that rebates may be paid.