{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-265","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-265","heading":"Oklahoma Tax Commission and Office of Management and","body":"Enterprise Services Joint Computer Enhancement Fund.\n\nA. There is hereby created in the State Treasury a fund for the\n\nOklahoma Tax Commission to be known as the “Oklahoma Tax Commission\n\nand Office of Management and Enterprise Services Joint Computer\n\nEnhancement Fund”. The fund shall be a continuing fund, not subject\n\nto fiscal year limitations, and shall consist of all monies\n\ndeposited to the fund pursuant to law. All monies accruing to the\n\ncredit of such fund are hereby appropriated and may be budgeted and\n\nexpended for the purposes authorized by subsection B of this\n\nsection. Expenditures from such fund shall be made upon warrants\n\nissued by the State Treasurer against claims filed as prescribed by\n\nlaw with the Director of the Office of Management and Enterprise\n\nServices for approval and payment.\n\nB. Monies in the Oklahoma Tax Commission and Office of\n\nManagement and Enterprise Services Joint Computer Enhancement Fund\n\nshall be expended for the following purposes:\n\n1. To make payments on an agreement authorized by Section 5,\n\nChapter 278, O.S.L. 2008;\n\n2. To make payments for the information technology acquisitions\n\nto support the responsibilities of the Oklahoma Tax Commission;\n\n3. To make payments authorized by Section 34.33 of Title 62 of\n\nthe Oklahoma Statutes; and\n\n4. To the extent not needed for the above-listed purposes to be\n\nexpended on other projects as specifically authorized by the\n\nLegislature.\n\nC. Notwithstanding any other provision of law, there shall be\n\napportioned to the Oklahoma Tax Commission and Office of Management\n\nand Enterprise Services Joint Computer Enhancement Fund from the\n\nmonies that would otherwise be apportioned by Section 2352 of this\n\ntitle, the revenue received as a result of any contracts entered\n\ninto by the Oklahoma Tax Commission pursuant to Section 264 of this\n\ntitle.\n\nD. The Tax Commission is hereby authorized to deposit to the\n\ncredit of the Oklahoma Tax Commission and Office of Management and\n\nEnterprise Services Joint Computer Enhancement Fund any monies in\n\nexcess of the amounts necessary to pay all claims presented to its\n\ncash security reserve fund. When monies are deposited to the credit\n\nof the Computer Enhancement Fund, the right of any person to present\n\na claim for refund of a cash security shall be preserved and the\n\nvalue thereof shall be paid from the cash security reserve fund.\n\nE. For the fiscal year beginning July 1, 2015, and thereafter a\n\nportion of the revenue apportioned to the Oklahoma Tax Commission\n\nand Office of Management and Enterprise Services Joint Computer\n\nEnhancement Fund pursuant to Sections 1353, 1403 and 2352 of this\n\ntitle shall be credited to the Oklahoma Tax Commission, in an amount\n\nwhich is equal to the sum of one-half of one percent (0.5%) of gross\n\ncollections of sales and use tax levied by counties of this state\n\npursuant to Section 1370 of this title and one-half of one percent\n\n(0.5%) of sales and use tax levied by municipalities of this state\n\npursuant to Section 2701 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":"e6a14ffdf969cb69b55a9757d57adcf5ed2abc4730b775906a3a55576d17364f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-264","next":"us-ok/okla.-stat.-tit.-68-68-270"},"notice":"GroundRules: Original legal text. Not legal advice."}