{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3953","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3953","heading":"Oklahoma Five Major Sports Leagues Rebate Payment Fund","body":"There is hereby created within the State Treasury a special fund\n\nfor the Oklahoma Tax Commission to be designated the “Oklahoma Five\n\nMajor Sports Leagues Rebate Payment Fund”. The Tax Commission is\n\nhereby authorized and directed to withhold a portion of the taxes\n\nlevied and collected pursuant to Section 2355 of Title 68 of the\n\nOklahoma Statutes for deposit into the fund. The amount deposited\n\nshall equal the sum of an amount determined by multiplying the net\n\nbenefit rate provided by the Oklahoma Department of Commerce by the\n\ngross payroll as determined pursuant to the provisions of this act.\n\nAll the amounts deposited in the fund shall be used and expended by\n\nthe Tax Commission solely for the purposes and in the amounts\n\nauthorized by the Oklahoma Five Major Sports Leagues Rebate Program\n\nAct. The liability of the State of Oklahoma to make the rebate\n\npayments under this act shall be limited to the balance contained in\n\nthe fund created by this section.","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":"cdc3b97f7f144187b321c79f11b2779994236b8ab4975000ef42d626b88b1385","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3952","next":"us-ok/okla.-stat.-tit.-68-68-400"},"notice":"GroundRules: Original legal text. Not legal advice."}