Okla. Stat. tit. 68, § 68-113
This is the official text of Okla. Stat. tit. 68, § 68-113, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Tax Commission Reimbursement Fund - Full-time employees
Official statutory text
A. There is hereby created in the State Treasury a revolving
fund for the Oklahoma Tax Commission to be known as the “Tax
Commission Reimbursement Fund”. The revolving fund shall consist of
any funds received by the Tax Commission for data processing
services or equipment rental and any funds received by the Tax
Commission from any incorporated city, town, or county pursuant to a
contractual agreement for the augmentation of the enforcement and
collection of municipal or county taxes entered into pursuant to the
provisions of Sections 1371 or 2702 of this title. The Tax
Commission is authorized to hire full-time-equivalent employees as
necessary to perform such duties as to fulfill contractual
agreements authorized pursuant to Sections 1371 and 2702 of this
title, however, such employees hired to perform such contractual
duties shall be supported solely by funds in the Tax Commission
Reimbursement Fund which are collected by the Tax Commission from
incorporated cities, towns, and counties pursuant to such
contractual agreements and such employees shall be terminated upon
the discontinuation of such funds or inadequate funds to support
such positions. Such full-time-equivalent employees shall be in the
unclassified service and shall not be subject to any provisions of
the Oklahoma Personnel Act or to the Merit Rules for Employment
except leave regulations. All fees collected and apportioned to
this fund may be used by the Oklahoma Tax Commission for capital
expenditures as authorized by the Oklahoma State Legislature. For
the fiscal year beginning July 1, 2004, disbursements from the fund
shall be exempt from all agency budget limits.
B. Notwithstanding any other provision in the Oklahoma Statutes
except subsection F of Section 316 and subsection D of Section 418
Oklahoma Statutes - Title 68. Revenue and Taxation Page 52
of this title, beginning July 1, 2009, all revenue from fees and
penalties collected pursuant to Sections 304, 316, 415 and 418 of
this title shall be apportioned to the Tax Commission Reimbursement
Fund for administrative expenses incurred in connection with
enforcement of the provisions of Section 301 et seq., Section 346 et
seq., Section 401 et seq. and Section 424 et seq. of this title.
fund for the Oklahoma Tax Commission to be known as the “Tax
Commission Reimbursement Fund”. The revolving fund shall consist of
any funds received by the Tax Commission for data processing
services or equipment rental and any funds received by the Tax
Commission from any incorporated city, town, or county pursuant to a
contractual agreement for the augmentation of the enforcement and
collection of municipal or county taxes entered into pursuant to the
provisions of Sections 1371 or 2702 of this title. The Tax
Commission is authorized to hire full-time-equivalent employees as
necessary to perform such duties as to fulfill contractual
agreements authorized pursuant to Sections 1371 and 2702 of this
title, however, such employees hired to perform such contractual
duties shall be supported solely by funds in the Tax Commission
Reimbursement Fund which are collected by the Tax Commission from
incorporated cities, towns, and counties pursuant to such
contractual agreements and such employees shall be terminated upon
the discontinuation of such funds or inadequate funds to support
such positions. Such full-time-equivalent employees shall be in the
unclassified service and shall not be subject to any provisions of
the Oklahoma Personnel Act or to the Merit Rules for Employment
except leave regulations. All fees collected and apportioned to
this fund may be used by the Oklahoma Tax Commission for capital
expenditures as authorized by the Oklahoma State Legislature. For
the fiscal year beginning July 1, 2004, disbursements from the fund
shall be exempt from all agency budget limits.
B. Notwithstanding any other provision in the Oklahoma Statutes
except subsection F of Section 316 and subsection D of Section 418
Oklahoma Statutes - Title 68. Revenue and Taxation Page 52
of this title, beginning July 1, 2009, all revenue from fees and
penalties collected pursuant to Sections 304, 316, 415 and 418 of
this title shall be apportioned to the Tax Commission Reimbursement
Fund for administrative expenses incurred in connection with
enforcement of the provisions of Section 301 et seq., Section 346 et
seq., Section 401 et seq. and Section 424 et seq. of this title.
Status: in_force · Read it on the official government site
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