{"data":{"id":"us-ok/okla.-stat.-tit.-17-17-327.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 17, § 17-327.1","heading":"Assessment on motor fuel – Exemptions - Allocation","body":"A. Except as otherwise provided by this section, there shall be\n\nan assessment of one cent ($0.01) per gallon upon the sale of each\n\ngallon of motor fuel used or consumed in this state. The assessment\n\nimposed pursuant to the provisions of this section shall be for the\n\npurposes of providing revenue to:\n\n1. The Corporation Commission Revolving Fund pursuant to\n\nparagraph 1 of subsection C of this section;\n\n2. The Petroleum Storage Tank Indemnity Fund pursuant to\n\nparagraphs 3 and 4 of subsection C of this section;\n\n3. The State Transportation Fund pursuant to subparagraph b of\n\nparagraph 5 of subsection C of this section;\n\n4. The Corporation Commission Storage Tank Revolving Fund\n\npursuant to subparagraph a of paragraph 5 of subsection C of this\n\nsection;\n\n5. The Department of Environmental Quality Revolving Fund\n\npursuant to paragraph 2 of subsection C of this section; and\n\n6. The Weigh Station Improvement Revolving Fund pursuant to\n\nparagraph 3 of subsection C of this section.\n\nThe assessment shall be imposed at the time of the sale of the\n\nmotor fuel and shall be precollected and remitted to the Oklahoma\n\nTax Commission in accordance with Section 500.1 et seq. of Title 68\n\nof the Oklahoma Statutes and as provided by Section 327.2 of this\n\ntitle.\n\nB. 1. Exempt from the assessment imposed pursuant to\n\nsubsection A of this section are:\n\na. the state government,\n\nb. the federal government,\n\nc. Class I and Class II railroads, and\n\nd. sales for exportation outside of this state by a\n\nlicensed exporter.\n\n2. Exempt from the assessment imposed for purposes specified in\n\nparagraph 3 of subsection A of this section are sales of:\n\na. motor fuel used solely and exclusively in district-\n\nowned or leased public school buses, FFA and 4-H Club\n\ntrucks for the purposes of legally transporting public\n\nschool children, or in the operation of vehicles used\n\nin driver training,\n\nb. motor fuels used solely and exclusively to propel\n\nmotor vehicles on the public roads and highways of\n\nthis state when leased or owned and being operated for\n\nthe sole benefit of a county, city, town, volunteer\n\nfire department with a state certification and rating,\n\nrural electric cooperative, rural water and sewer\n\ndistrict, rural ambulance service district, or\n\nfederally recognized Indian tribe as specified by\n\nSection 500.10 of Title 68 of the Oklahoma Statutes,\n\nc. motor fuel to counties and cities and towns,\n\nd. diesel fuel for off-road purposes specified by Section\n\n500.10 of Title 68 of the Oklahoma Statutes,\n\ne. motor fuel used for agricultural purposes specified by\n\nSection 500.10 of Title 68 of the Oklahoma Statutes,\n\nand\n\nf. motor fuel used in aircraft or in aircraft engines\n\npursuant to Section 500.10 of Title 68 of the Oklahoma\n\nStatutes.\n\nC. The assessment imposed by subsection A of this section shall\n\nbe distributed in the following manner:\n\n1. The first One Million Dollars ($1,000,000.00) collected\n\nduring each fiscal year shall be deposited into the Corporation\n\nCommission Revolving Fund created in Section 180.7 of Title 17 of\n\nthe Oklahoma Statutes;\n\n2. After deduction of the amount required pursuant to paragraph\n\n1 of this subsection, eight percent (8%) of the remainder of the\n\nrevenue collected during each fiscal year shall be deposited into\n\nthe Department of Environmental Quality Revolving Fund created in\n\nSection 2-3-401 of Title 27A of the Oklahoma Statutes;\n\n3. Until the total amount deposited since July 1, 2008, in the\n\nWeigh Station Improvement Revolving Fund totals Eighty-one Million\n\nDollars ($81,000,000.00), Five Hundred Thousand Dollars\n\n($500,000.00) per month of all revenue from the assessment received\n\nover the amount required by paragraphs 1 and 2 of this subsection\n\nshall be deposited in the Weigh Station Improvement Revolving Fund,\n\ncreated in Section 1167 of Title 47 of the Oklahoma Statutes and\nthe\n\nWeigh Station Improvement Revolving Fund totals Eighty-one Million\n\nDollars ($81,000,000.00), Five Hundred Thousand Dollars\n\n($500,000.00) per month of all revenue from the assessment received\n\nover the amount required by paragraphs 1 and 2 of this subsection\n\nshall be deposited in the Weigh Station Improvement Revolving Fund,\n\ncreated in Section 1167 of Title 47 of the Oklahoma Statutes and\n\nshall be used solely for the purpose of constructing weigh stations;\n\n4. After the total amount deposited in the Weigh Station\n\nImprovement Revolving Fund totals Eighty-one Million Dollars\n\n($81,000,000.00), any revenue from the assessment received over the\n\namounts required in paragraphs 1 and 2 of this subsection shall be\n\ndeposited in the Petroleum Storage Tank Indemnity Fund as provided\n\nin this section in amounts necessary to maintain the maintenance\n\nlevel of the Indemnity Fund pursuant to subsection D of this\n\nsection; and\n\n5. The balance of any revenue from the assessment remaining\n\nabove the amount required in paragraphs 1 through 4 of this\n\nsubsection shall be deposited as follows:\n\na. the first One Million Dollars ($1,000,000.00)\n\ncollected during each fiscal year shall be deposited\n\nin the Corporation Commission Storage Tank Revolving\n\nFund for the purpose of implementing the provisions of\n\nthe Oklahoma Petroleum Storage Tank Consolidation Act\n\nand the rules promulgated thereunder, and\n\nb. the balance of the monies collected during each fiscal\n\nyear shall be deposited in the State Transportation\n\nFund and shall be used solely for the purpose of\n\nmatching Federal-Aid funds for the construction of\n\nhighways and roads in this state.\n\nD. 1. If at any time the Petroleum Storage Tank Indemnity Fund\n\nfalls below the required maintenance level on or before December 31,\n\n2032, the Administrator shall notify the Tax Commission that the\n\nIndemnity Fund has fallen below the required maintenance level and\n\nthat the assessment is to be deposited into the Indemnity Fund for\n\nat least three (3) calendar months pursuant to the provisions of\n\nparagraph 2 of this subsection.\n\n2. At least fifteen (15) days prior to the calendar month in\n\nwhich the assessment is to be collected for credit to the Indemnity\n\nFund, the Tax Commission, upon notification by the Administrator\n\nthat the Indemnity Fund has fallen below the required maintenance\n\nlevel, shall notify the suppliers, licensed importers or other\n\nappropriate persons that the assessment is being imposed for\n\npurposes of maintaining the Indemnity Fund. The notice shall\n\ninclude a date certain upon which to begin collecting the assessment\n\nfor credit to the Indemnity Fund and a date certain for ending the\n\nassessment for credit to the Indemnity Fund. Upon notice by the Tax\n\nCommission that the assessment imposed is for credit to the\n\nIndemnity Fund, the supplier, licensed importer or other appropriate\n\nperson shall also assess, for the specified period required by the\n\nTax Commission, the sales of:\n\na. motor fuel used solely and exclusively in district-\n\nowned or leased public school buses, FFA and 4-H Club\n\ntrucks for the purposes of legally transporting public\n\nschool children or in the operation of vehicles used\n\nin driver's training,\n\nb. motor fuels used solely and exclusively to propel\n\nmotor vehicles on the public roads and highways of the\n\nstate when leased or owned and being operated for the\n\nsole benefit of a county, city or town, volunteer fire\n\ndepartment with a state certification and rating,\n\nrural electric cooperative, rural water and sewer\n\ndistrict, rural ambulance service district, or\n\nfederally recognized Indian tribe as specified by\n\nSection 500.10 of Title 68 of the Oklahoma Statutes,\n\nc. motor fuel to counties and cities and towns,\n\nd. diesel fuel for off-road purposes specified by Section\n\n500.10 of Title 68 of the Oklahoma Statutes,\n\ne. motor fuel used for agricultural purposes specified by\ncooperative, rural water and sewer\n\ndistrict, rural ambulance service district, or\n\nfederally recognized Indian tribe as specified by\n\nSection 500.10 of Title 68 of the Oklahoma Statutes,\n\nc. motor fuel to counties and cities and towns,\n\nd. diesel fuel for off-road purposes specified by Section\n\n500.10 of Title 68 of the Oklahoma Statutes,\n\ne. motor fuel used for agricultural purposes specified by\n\nSection 500.10 of Title 68 of the Oklahoma Statutes,\n\nand\n\nf. motor fuel used in aircraft and aircraft engines\n\npursuant to Section 500.10 of Title 68 of the Oklahoma\n\nStatutes.\n\n3. After the collection period required by this subsection has\n\nexpired, the revenue collected from the assessment shall be again\n\ndeposited in the Corporation Commission Storage Tank Revolving Fund\n\nand the State Transportation Fund as provided in paragraph 5 of\n\nsubsection C of this section.","path":["OK Code","Title 17"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os17.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"4f0ec88411d66129c1465e54001acbb7b568ddee1b6808f49c1426d5731537fe","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-17-17-327","next":"us-ok/okla.-stat.-tit.-17-17-327.2"},"notice":"GroundRules: Original legal text. Not legal advice."}