All state agencies, including institutions within The Oklahoma State System of HigherEducation, all state departments, boards, councils, and commissions shall allocate, as a nondeductible item out of any expenditures for capital projects including, but not limited to, bond issues for state construction excluding costs for bond issuance and related reserves, an amount of one and one-half percent (1 1/2%) of the expenditure to the Oklahoma Historical Society for the purpose of funding the Oklahoma Art in Public Places Act, except as otherwise provided by subsection B of[74 O.S., Section 9030.5]. [74 O.S., Section 9030.5]
Okla. Admin. Code § 320:10-7-1