Okla. Stat. tit. 62 § 279
There is hereby created in the State Treasury a depository account for the Oklahoma Tax Commission, to be designated as the "Unclassified Taxes Account". The depository account shall consist of all monies received by the Oklahoma Tax Commission for which the appropriate tax account is unidentified. The Oklahoma Tax Commission is authorized to transfer monies from the Unclassified Taxes Account to the appropriate tax account when such tax account is identified. On July 1, 1988, any monies in the Unclassified Taxes Account in excess of One Hundred Thousand Dollars ($100,000.00) shall be transferred to the General Revenue Fund. At the close of the fiscal year ending June 30, 1989, and at the close of each fiscal year thereafter, any monies in the Unclassified Taxes Account, held for a period of at least two (2) years, in excess of One Hundred Thousand Dollars ($100,000.00) shall be transferred to the General Revenue Fund of the state.
Okla. Stat. tit. 62, § 279