Oklahoma § 62-221 - Oklahoma Tax Commission Fund - Nature of fund Expenditures

Full text of Oklahoma Oklahoma Statutes § 62-221 — Oklahoma Tax Commission Fund - Nature of fund Expenditures, with citation guidance and answers to common questions.

§ 62-221. Oklahoma Tax Commission Fund - Nature of fund Expenditures

A. There is hereby created a fund to be known as the "Oklahoma

Tax Commission Fund". There shall be paid to the State Treasurer

and placed to the credit of said "Oklahoma Tax Commission Fund", out

of collections made by said Commission, the sums of money required

to be apportioned thereto by law.

B. From and after July 1, 1986, the Oklahoma Tax Commission

Fund shall be a revolving fund. Such fund shall be a continuing

fund not subject to fiscal year limitations and shall consist of any

revenues required to be deposited in the Oklahoma Tax Commission

Oklahoma Statutes - Title 62. Public Finance

Fund by Article XXVIII, Section 7 of the Oklahoma Constitution, any

other revenues apportioned to such fund by law, and any other

miscellaneous fees and monies received by the Oklahoma Tax

Commission. All monies accruing to the credit of said fund are

hereby appropriated and may be budgeted and expended by the Oklahoma

Tax Commission to carry out the duties of the Commission according

to law. Expenditures from said fund shall be made upon warrants

issued by the State Treasurer against claims filed as prescribed by

law with the Director of the Office of Management and Enterprise

Services for approval and payment.

Added by Laws 1933, c. 161, p. 375, § 1, emerg. eff. April 24, 1933.

Amended by Laws 1968, c. 252, § 1, emerg. eff. April 26, 1968; Laws

1986, c. 223, § 31, operative July 1, 1986; Laws 2012, c. 304, §

459.

Source: official Oklahoma text · Last verified 2026-08-27

Frequently Asked Questions About Oklahoma § 62-221

What does Oklahoma Statutes § 62-221 cover?

Section 62-221 ("Oklahoma Tax Commission Fund - Nature of fund Expenditures") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Oklahoma § 62-221?

A common citation format is "Oklahoma Statutes § 62-221" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Oklahoma law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.

How does Oklahoma § 62-221 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.