Okla. Stat. tit. 68, § 68-3625: Oklahoma Film Enhancement Rebate Program Revolving Fund

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

fund for the Oklahoma Tax Commission to be designated the "Oklahoma

Film Enhancement Rebate Program Revolving Fund". The fund shall be

a continuing fund, not subject to fiscal year limitations, and shall

consist of all monies received by the Tax Commission which are

specifically required by law to be deposited in the fund, any public

or private donations, contributions, and gifts received for the

benefit of the fund and any amounts appropriated by the Oklahoma

Legislature. All monies accruing to the credit of the fund are

hereby appropriated and may be budgeted and expended by the Tax

Commission for the purpose of paying rebates as provided in this

act. Expenditures from the 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. The Oklahoma Tax Commission shall apportion, from the

revenues which would otherwise be apportioned to the General Revenue

Fund pursuant to subparagraph a of paragraph 1 of Section 2352 of

this title, an amount that the Commission estimates to be necessary

to pay the rebates provided by Section 3624 of this title to the

Oklahoma Film Enhancement Rebate Program Revolving Fund.