1 STATE OF OKLAHOMA
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2 2nd Session of the 59th Legislature (2024)
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3 SENATE BILL 2023 By: Rader
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6 AS INTRODUCED
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7 An Act relating to the Oklahoma Tax Commission;
7 amending 68 O.S. 2021, Section 265, which relates to
8 the Oklahoma Tax Commission and Office of Management
8 and Enterprise Services Joint Computer Enhancement
9 Fund; providing for expenditure from fund; updating
9 statutory language; providing an effective date; and
10 declaring an emergency.
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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. AMENDATORY 68 O.S. 2021, Section 265, is
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15 amended to read as follows:
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16 Section 265. A. There is hereby created in the State Treasury
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17 a fund for the Oklahoma Tax Commission to be known as the “Oklahoma
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18 Tax Commission and Office of Management and Enterprise Services
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19 Joint Computer Enhancement Fund”. The fund shall be a continuing
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20 fund, not subject to fiscal year limitations, and shall consist of
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21 all monies deposited to the fund pursuant to law. All monies
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22 accruing to the credit of said such fund are hereby appropriated and
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23 may be budgeted and expended for the purposes authorized by
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24 subsection B of this section. Expenditures from said such fund
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 1 shall be made upon warrants issued by the State Treasurer against
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2 claims filed as prescribed by law with the Director of the Office of
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3 Management and Enterprise Services for approval and payment.
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4 B. Monies in the Oklahoma Tax Commission and Office of
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5 Management and Enterprise Services Joint Computer Enhancement Fund
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6 shall be expended for the following purposes:
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7 1. To make payments on an agreement authorized by Section 5,
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8 Chapter 278, O.S.L. 2008;
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9 2. To make payments for the information technology acquisitions
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10 to support the responsibilities of the Oklahoma Tax Commission;
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11 3. To make payments authorized by Section 34.33 of Title 62 of
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12 the Oklahoma Statutes; and
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13 3. 4. To the extent not needed for the above-listed purposes to
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14 be expended on other projects as specifically authorized by the
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15 Legislature.
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16 C. Notwithstanding any other provision of law, there shall be
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17 apportioned to the Oklahoma Tax Commission and Office of Management
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18 and Enterprise Services Joint Computer Enhancement Fund from the
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19 monies that would otherwise be apportioned by Section 2352 of this
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20 title, the revenue received as a result of any contracts entered
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21 into by the Oklahoma Tax Commission pursuant to Section 264 of this
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22 title.
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23 D. The Tax Commission is hereby authorized to deposit to the
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24 credit of the Oklahoma Tax Commission and Office of Management and
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 1 Enterprise Services Joint Computer Enhancement Fund any monies in
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2 excess of the amounts necessary to pay all claims presented to its
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3 cash security reserve fund. When monies are deposited to the credit
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4 of the Computer Enhancement Fund, the right of any person to present
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5 a claim for refund of a cash security shall be preserved and the
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6 value thereof shall be paid from the cash security reserve fund.
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7 E. For the fiscal year beginning July 1, 2015, and thereafter a
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8 portion of the revenue apportioned to the Oklahoma Tax Commission
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9 and Office of Management and Enterprise Services Joint Computer
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10 Enhancement Fund pursuant to Sections 1353, 1403 and 2352 of this
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11 title shall be credited to the Oklahoma Tax Commission, in an amount
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12 which is equal to the sum of one-half of one percent (0.5%) of gross
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13 collections of sales and use tax levied by counties of this state
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14 pursuant to Section 1370 of this title and one-half of one percent
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15 (0.5%) of sales and use tax levied by municipalities of this state
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16 pursuant to Section 2701 of this title.
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17 SECTION 2. This act shall become effective July 1, 2024.
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18 SECTION 3. It being immediately necessary for the preservation
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19 of the public peace, health or safety, an emergency is hereby
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20 declared to exist, by reason whereof this act shall take effect and
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21 be in full force from and after its passage and approval.
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23 59-2-3050 QD 1/18/2024 3:39:58 PM
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