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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 68, § 68-500.4B: Additional tax imposed on diesel fuel and gasoline -

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Where this section sits in the code
  1. OK Code
  2. Title 68

Apportionment of revenue.

A. For the purpose of providing revenue for the support of the

functions of state government, in addition to the tax imposed by

Section 500.4 of Title 68 of the Oklahoma Statutes, there is hereby

imposed a tax of:

1. Six cents ($0.06) per gallon on all diesel fuel used or

consumed in this state; and

2. Three cents ($0.03) per gallon on all gasoline used or

consumed in this state.

B. All remaining revenue from the tax imposed by subsection A

of this section and penalties and interest thereon collected by the

Oklahoma Tax Commission, after the requirements of Section 500.63 of

Title 68 of the Oklahoma Statutes have been fulfilled, shall be

deposited as follows:

1. Prior to July 1, 2019, the remaining revenue shall be

apportioned by the Oklahoma Tax Commission and transmitted to the

State Treasurer who shall deposit such revenue in the General

Revenue Fund; and

2. Beginning July 1, 2019, the remaining revenue shall be

apportioned by the Oklahoma Tax Commission and transmitted to the

State Treasurer who shall deposit such revenue in the Rebuilding

Oklahoma Access and Driver Safety Fund created in Section 1521 of

Title 69 of the Oklahoma Statutes.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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