Okla. Stat. tit. 68, § 68-706: Purpose, apportionment and distribution of tax

It is hereby declared to be the purpose of the levy in Section

705 of this title to provide funds for the construction and

maintenance of county highways and permanent bridges in such

counties and for these purposes it is hereby expressly provided that

the special fuel use tax levied by Section 705 of this title shall

be apportioned and distributed monthly by the Tax Commission to the

several counties in the following manner: one-third (1/3) on area,

one-third (1/3) on rural population, defined as including the

population of all municipalities with a population of less than five

thousand (5,000) according to the latest Federal Decennial Census,

and one-third (1/3) on county road mileage, as last certified by the

Department of Transportation, as each county bears to the entire

area, rural population and road mileage of the state. The funds

apportioned pursuant to this section shall be used in accordance

with and subject to the provisions of subsection B of Section 500.6

of this title.