Okla. Stat. tit. 68, § 68-3906: Small Employer Quality Jobs Incentive Payment Fund

There is hereby created within the State Treasury a special fund

for the Oklahoma Tax Commission to be designated the "Small Employer

Quality Jobs Incentive Payment Fund". The Tax Commission is hereby

authorized and directed to withhold a portion of the taxes levied

and collected pursuant to Section 2355 of Title 68 of the Oklahoma

Statutes for deposit into the fund. The amount deposited shall

equal the sum estimated by the Tax Commission to be sufficient to

pay incentive payments claimed pursuant to the provisions of Section

5 of this act. All of the amounts deposited in such fund shall be

used and expended by the Tax Commission solely for the purposes and

in the amounts authorized by the Small Employer Quality Jobs

Incentive Act. The liability of the State of Oklahoma to make

incentive payments under this act shall be limited to the balance

contained in the fund created by this section.