Okla. Stat. tit. 68, § 68-400.6: Tobacco Products Tax Enforcement Unit Revolving Fund

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

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

Products Tax Enforcement Unit Revolving Fund". The fund shall be a

continuing fund, not subject to fiscal limitations, and shall

consist of any monies designated to the fund by law. All monies

accruing to the credit of said fund are hereby appropriated and may

be budgeted and expended by the Commission for the purposes of

enforcing the provisions of the Tobacco Products Tax Enforcement Act

of 2021. Expenditures from said 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. At the end of each fiscal year, if the balance of the fund

exceeds Two Million Dollars ($2,000,000.00), any amount in excess of

Two Million Dollars ($2,000,000.00) shall be transferred to the

General Revenue Fund of the State Treasury.