Okla. Stat. tit. 68, § 68-3505: Incentive payments - Funding source

In order to ensure the availability of funds for incentive

payments authorized pursuant to the provisions of this act, the

Oklahoma Tax Commission shall transfer such amounts as determined by

multiplying the net benefit rate provided by the Department of

Commerce by the gross payroll as determined pursuant to the

provisions of subsection A of Section 6 of this act. Such funds

shall be transferred from current withholding tax collections into

an agency special account designated for this purpose by the

Oklahoma Tax Commission at such times as may be deemed necessary by

the Tax Commission.