Okla. Stat. tit. 68, § 68-2204: Disposition of taxes collected

All revenues collected pursuant to the provisions of Section

2201 et seq. of this title shall be paid by the Tax Commission to

the State Treasurer and placed to the credit of the Oklahoma

Department of Transportation in the Railroad Maintenance Revolving

Fund for the implementation of the Railroad Revitalization Act or

for matching of available federal funds for at-grade railroad

crossing protection projects. Such crossing projects must be

authorized by the Transportation Commission.