{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-113","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-113","heading":"Tax Commission Reimbursement Fund - Full-time employees","body":"A. There is hereby created in the State Treasury a revolving\n\nfund for the Oklahoma Tax Commission to be known as the “Tax\n\nCommission Reimbursement Fund”. The revolving fund shall consist of\n\nany funds received by the Tax Commission for data processing\n\nservices or equipment rental and any funds received by the Tax\n\nCommission from any incorporated city, town, or county pursuant to a\n\ncontractual agreement for the augmentation of the enforcement and\n\ncollection of municipal or county taxes entered into pursuant to the\n\nprovisions of Sections 1371 or 2702 of this title. The Tax\n\nCommission is authorized to hire full-time-equivalent employees as\n\nnecessary to perform such duties as to fulfill contractual\n\nagreements authorized pursuant to Sections 1371 and 2702 of this\n\ntitle, however, such employees hired to perform such contractual\n\nduties shall be supported solely by funds in the Tax Commission\n\nReimbursement Fund which are collected by the Tax Commission from\n\nincorporated cities, towns, and counties pursuant to such\n\ncontractual agreements and such employees shall be terminated upon\n\nthe discontinuation of such funds or inadequate funds to support\n\nsuch positions. Such full-time-equivalent employees shall be in the\n\nunclassified service and shall not be subject to any provisions of\n\nthe Oklahoma Personnel Act or to the Merit Rules for Employment\n\nexcept leave regulations. All fees collected and apportioned to\n\nthis fund may be used by the Oklahoma Tax Commission for capital\n\nexpenditures as authorized by the Oklahoma State Legislature. For\n\nthe fiscal year beginning July 1, 2004, disbursements from the fund\n\nshall be exempt from all agency budget limits.\n\nB. Notwithstanding any other provision in the Oklahoma Statutes\n\nexcept subsection F of Section 316 and subsection D of Section 418\n\nof this title, beginning July 1, 2009, all revenue from fees and\n\npenalties collected pursuant to Sections 304, 316, 415 and 418 of\n\nthis title shall be apportioned to the Tax Commission Reimbursement\n\nFund for administrative expenses incurred in connection with\n\nenforcement of the provisions of Section 301 et seq., Section 346 et\n\nseq., Section 401 et seq. and Section 424 et seq. of this title.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"9ebcabbcc1413d6c7822e2ead180929e781a82fe7ece1aa7a6da975c6797bba0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-112","next":"us-ok/okla.-stat.-tit.-68-68-114"},"notice":"GroundRules: Original legal text. Not legal advice."}