§47-1145.

§47-1145.
   
   After the payment of the actual itemized allowable expenses of the
   operation of a motor license agency have been determined and paid,
   including reasonable business losses of whatever nature not resulting
   from the actual negligence or malfeasance of said agent, there shall
   be set aside by the motor license agent an operating reserve to
   provide for the continued operation of a motor license agency at that
   same location or by the same appointed motor license agent. The amount
   of such reserve shall be not more than ten percent (10%) of an average
   of the annual agency fees for the most recent five-year period or of
   an average of the agency fees for the period in operation if less than
   five (5) years. The amount of the reserve of each motor license agency
   shall be determined at the end of each calendar year and any amount
   over the ten-percent reserve shall be forwarded to the Oklahoma Tax
   Commission before April 1 of each year to be distributed in the same
   manner as provided for other motor license agency monies. The reserve
   shall be used to pay any allowable expenses of the agency. A review of
   the operating reserve of any agency shall be made whenever such a
   review of the taxes and fees received and expenditures made by the
   agency is required by the State Auditor and Inspector pursuant to
   subsection D of Section 1146 of this title.