Okla. Stat. tit. 68, § 68-2947.3: Agency special account – Deposits and balance -

Distributions.

A. Any revenue not otherwise apportioned pursuant to the

provisions of subsection A or B of Section 2947.2 of this title

shall be deposited and maintained in the special agency account

created in Section 8 of this act subject to the procedures provided

in this section.

B. The maximum balance for the agency special account shall

never exceed Two Million Dollars ($2,000,000.00) at the end of each

fiscal year.

C. The Oklahoma State University Center for Local Government

Technology and the Oklahoma Cooperative Extension Service County

Training Program may request permission to expend funds in the

reserve account from the Commission on County Government Personnel

Education and Training. The Oklahoma Tax Commission shall, upon

written notification of expenditure approval from the Commission on

County Government Personnel Education and Training, distribute from

the agency special account the approved amount, if available, to the

Oklahoma State University Center for Local Government Technology or

the Oklahoma Cooperative Extension Service County Training Program,

as applicable.

D. The balance in the special agency account shall serve as a

contingency for adverse conditions if the distributions provided for

in subsections A and B of Section 2947.2 of this title are

insufficient to support the purposes of education training,

research, software and computer modernization of county governments.

E. For any fiscal year ending June 30, the Oklahoma Tax

Commission shall transfer any amount of revenue in excess of Two

Million Dollars ($2,000,000.00) remaining in the special agency

account to the General Revenue Fund of the State Treasury.