Okla. Stat. tit. 68 § 3953
There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the "Oklahoma Five Major Sports Leagues Rebate Payment Fund". The Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collected pursuant to Section 2355 of Title 68 of the Oklahoma Statutes for deposit into the fund. The amount deposited shall equal the sum of an amount determined by multiplying the net benefit rate provided by the Oklahoma Department of Commerce by the gross payroll as determined pursuant to the provisions of this act. All the amounts deposited in the fund shall be used and expended by the Tax Commission solely for the purposes and in the amounts authorized by the Oklahoma Five Major Sports Leagues Rebate Program Act. The liability of the State of Oklahoma to make the rebate payments under this act shall be limited to the balance contained in the fund created by this section.
Okla. Stat. tit. 68, § 3953