Okla. Stat. tit. 68, § 68-6102: Workers' Compensation Assessment Rebate Fund

There is hereby created within the State Treasury a special fund

for the Oklahoma Tax Commission to be designated the “Workers’

Compensation Assessment Rebate 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 be appropriate to pay the rebates provided for in Section 2 of

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

and expended by the Oklahoma Tax Commission solely for the purpose

of payment of rebates authorized by Section 2 of this act. The

liability of the State of Oklahoma to make the rebate payments under

Section 2 of this act shall be limited to the balance contained in

the fund created by this section.