Okla. Stat. tit. 68, § 68-602: Purpose of Article - Apportionment and use of revenues

It is hereby declared to be the purpose of Section 601 et seq.

of this title to levy a tax on those importing gasoline and diesel

fuel into this state in the fuel supply tanks of vehicles being used

on the highways of this state for commercial purposes, as a just and

reasonable contribution to the cost of constructing, maintaining and

policing such highways incident to the use thereof by such persons,

and to the end that the highway users shall pay to this state an

equal amount in taxes as is paid by other commercial highway users

who use gasoline and diesel fuel on which the motor fuel excise tax

has been paid to this state. The revenues, including interest and

penalties, collected under the provisions of this article, shall be

apportioned monthly in the manner and in the same proportion for the

same purposes as the revenue collected pursuant to the Motor Fuel

Tax Code is apportioned.

Provided, in the event that collections are insufficient for the

monthly payment of motor fuel taxes to other states or jurisdictions

in accordance with the International Fuel Tax Agreement, the

Oklahoma Tax Commission shall transfer to the Corporation Commission

the sum necessary for payment in full from current diesel fuel tax

collections. Such transfer shall occur within five (5) working days

of the request by the Corporation Commission.