Okla. Stat. tit. 68, § 68-4505: Oklahoma Remote 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 "Oklahoma

Remote Quality Jobs Incentive Payment Fund". The Oklahoma 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 of an amount determined by multiplying

the net benefit rate provided by the Oklahoma Department of Commerce

by the gross payroll as determined pursuant to the provisions 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 Oklahoma Remote Quality Jobs Incentive

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

payments under this act shall be limited to the balance contained in

the fund created by this section.