A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission, to be designated the “Tobacco Products Tax Enforcement Unit Revolving Fund”. The fund shall be a continuing fund, not subject to fiscal limitations, and shall consist of any monies designated to the fund by law. All monies accruing to the credit of said fund are hereby appropriated and may be budgeted and expended by the Commission for the purposes of enforcing the provisions of the Tobacco Products Tax Enforcement Act of 2021. 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.

B. At the end of each fiscal year, if the balance of the fund exceeds Two Million Dollars ($2,000,000.00), any amount in excess of Two Million Dollars ($2,000,000.00) shall be transferred to the General Revenue Fund of the State Treasury.