Okla. Stat. tit. 11, § 11-36-114: Use of money from motor fuel excise tax and motor

vehicle license and registration tax.

A municipal governing body which receives money from the state

under the motor fuel tax or under the motor vehicle license and

registration tax act may expend such money out of the street and

alley fund or the street and alley account of the general fund of

the municipality for construction, maintenance, repair, improvement,

or lighting of streets and alleys.