A. There is hereby created in the State Treasury a fund for the Oklahoma Tax Commission to be designated the “Perform Fund”. The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies designated for deposit to the fund by law. All monies accruing to the credit of the fund are hereby appropriated and may be budgeted and expended by the Tax Commission for the purpose of paying rebates as provided in the Perform Act. Expenditures from the 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. All unencumbered funds remaining in the Perform Fund upon the expiration of the investment rebate program provided in subsection A of Section 3 of this act¹ shall be transferred to the State Treasurer for deposit in the General Revenue Fund.