{"data":{"id":"us-ok/okla.-stat.-tit.-47-47-1104v2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 47, § 47-1104v2","heading":"Apportionment of fees, taxes and penalties collected","body":"A. Unless otherwise provided by law, all fees, taxes, and\n\npenalties collected or received pursuant to the Oklahoma Vehicle\n\nLicense and Registration Act or Section 1-101 et seq. of this title\n\nshall be apportioned and distributed monthly by the Oklahoma Tax\n\nCommission in accordance with this section. Service Oklahoma shall\n\nprovide to the Oklahoma Tax Commission monthly reports of motor\n\nvehicle collection information, including, but not limited to, motor\n\nvehicle monthly apportionment information, refunds, canceled\n\nvouchers, waste tire collections, organ donor program amounts,\n\ndriver license records, prorate amounts, and sales tax amounts. The\n\nreports shall be delivered electronically pursuant to the current\n\ncalendar year apportionment disbursement schedule provided to\n\nService Oklahoma by the Oklahoma Tax Commission on or before\n\nDecember 1st annually.\n\nOne percent (1%) of the monies referred to in this section shall\n\nbe apportioned to the Licensed Operator Performance Fund created in\n\nSection 3-106 of this title, in accordance with the applicable\n\nmetrics determined by Service Oklahoma.\n\nB. 1. The following percentages of the monies referred to in\n\nsubsection A of this section shall be apportioned to the various\n\nschool districts in accordance with paragraph 2 of this subsection:\n\na. from October 1, 2000, until June 30, 2001, thirty-five\n\nand forty-six one-hundredths percent (35.46%),\n\nb. for the year beginning July 1, 2001, and ending June\n\n30, 2002, thirty-five and ninety-one one-hundredths\n\npercent (35.91%),\n\nc. for the year beginning July 1, 2002, through the year\n\nending on June 30, 2015, thirty-six and twenty one-\n\nhundredths percent (36.20%),\n\nd. for the year beginning July 1, 2015, through the year\n\nending on June 30, 2019, thirty-six and twenty one-\n\nhundredths percent (36.20%), but in no event shall the\n\namount apportioned in any fiscal year pursuant to this\n\nsubparagraph exceed the total amount apportioned for\n\nthe fiscal year ending on June 30, 2015. Any amounts\n\nin excess of such limitation shall be placed to the\n\ncredit of the General Revenue Fund, and\n\ne. for the year beginning July 1, 2019, and all\n\nsubsequent years, thirty-six and twenty one-hundredths\n\npercent (36.20%), but in no event shall the amount\n\napportioned in any fiscal year pursuant to this\n\nsubparagraph exceed the total amount apportioned for\n\nthe fiscal year ending on June 30, 2015. Any amounts\n\nin excess of such limitation shall be placed to the\n\ncredit of the Rebuilding Oklahoma Access and Driver\n\nSafety Fund created in Section 1521 of Title 69 of the\n\nOklahoma Statutes.\n\n2. The monies apportioned pursuant to subparagraphs a through e\n\nof paragraph 1 of this subsection shall be apportioned to the\n\nvarious school districts so that each district shall receive an\n\namount based upon the proportion that each district's average daily\n\nattendance bears to the total average daily attendance of those\n\ndistricts entitled to receive funds pursuant to this section as\n\ncertified by the State Department of Education.\n\nEach district's allocation of funds shall be remitted to the\n\ncounty treasurer of the county wherein the administrative\n\nheadquarters of the district are located.\n\nNo district shall be eligible for the funds herein provided\n\nunless the district makes an ad valorem tax levy of fifteen (15)\n\nmills and maintains nine (9) years of instruction and pursuant to\n\nthe rules of the State Board of Education, is authorized to maintain\n\nten (10) years of instruction.\n\nC. The following percentages of the monies referred to in\n\nsubsection A of this section shall be remitted to the State\n\nTreasurer to be credited to the General Revenue Fund of the State\n\nTreasury:\n\n1. From October 1, 2000, until June 30, 2001, forty-five and\n\nninety-seven one-hundredths percent (45.97%);\n\n2. For the year beginning July 1, 2001, and ending June 30,\nten (10) years of instruction.\n\nC. The following percentages of the monies referred to in\n\nsubsection A of this section shall be remitted to the State\n\nTreasurer to be credited to the General Revenue Fund of the State\n\nTreasury:\n\n1. From October 1, 2000, until June 30, 2001, forty-five and\n\nninety-seven one-hundredths percent (45.97%);\n\n2. For the year beginning July 1, 2001, and ending June 30,\n\n2002, forty-five and twenty-nine one-hundredths percent (45.29%);\n\n3. For the year beginning July 1, 2002, and for the subsequent\n\nfiscal years ending June 30, 2007, forty-four and eighty-four one-\n\nhundredths percent (44.84%);\n\n4. For the year beginning July 1, 2007, and ending June 30,\n\n2008, thirty-nine and eighty-four one-hundredths percent (39.84%);\n\n5. For the year beginning July 1, 2008, and ending June 30,\n\n2009, thirty-four and eighty-four one-hundredths percent (34.84%);\n\n6. For the period beginning July 1, 2009, and ending December\n\n31, 2012, twenty-nine and eighty-four one-hundredths percent\n\n(29.84%);\n\n7. For the period beginning January 1, 2013, and ending June\n\n30, 2013, twenty-nine and thirty-four one-hundredths percent\n\n(29.34%);\n\n8. For the year beginning July 1, 2013, and ending June 30,\n\n2014, twenty-six and eighty-four one-hundredths percent (26.84%);\n\nand\n\n9. For the year beginning July 1, 2014, through the year ending\n\nJune 30, 2019, twenty-four and eighty-four one-hundredths percent\n\n(24.84%).\n\nD. The following percentages of the monies referred to in\n\nsubsection A of this section shall be remitted to the State\n\nTreasurer to be credited to the State Transportation Fund:\n\n1. From October 1, 2000, until June 30, 2001, thirty one-\n\nhundredths percent (0.30%);\n\n2. For the year beginning July 1, 2001, through the year ending\n\non June 30, 2015, thirty-one one-hundredths percent (0.31%);\n\n3. For the year beginning July 1, 2015, through the year ending\n\non June 30, 2019, thirty-one one-hundredths percent (0.31%), but in\n\nno event shall the amount apportioned in any fiscal year pursuant to\n\nthis paragraph exceed the total amount apportioned for the fiscal\n\nyear ending on June 30, 2015. Any amounts in excess of such\n\nlimitation shall be placed to the credit of the General Revenue\n\nFund; and\n\n4. For the year beginning July 1, 2019, and all subsequent\n\nyears, thirty-one one-hundredths percent (0.31%), but in no event\n\nshall the amount apportioned in any fiscal year pursuant to this\n\nparagraph exceed the total amount apportioned for the fiscal year\n\nending on June 30, 2015. Any amounts in excess of such limitation\n\nshall be placed to the credit of the Rebuilding Oklahoma Access and\n\nDriver Safety Fund created in Section 1521 of Title 69 of the\n\nOklahoma Statutes.\n\nE. 1. The following percentages of the monies referred to in\n\nsubsection A of this section shall be apportioned to the various\n\ncounties as set forth in paragraph 2 of this subsection:\n\na. from October 1, 2000, until June 30, 2001, seven and\n\nnine one-hundredths percent (7.09%),\n\nb. for the year beginning July 1, 2001, and ending June\n\n30, 2002, seven and eighteen one-hundredths percent\n\n(7.18%),\n\nc. for the year beginning July 1, 2002, through the year\n\nending on June 30, 2015, seven and twenty-four one-\n\nhundredths percent (7.24%),\n\nd. for the year beginning July 1, 2015, through the year\n\nending on June 30, 2019, seven and twenty-four one-\n\nhundredths percent (7.24%), but in no event shall the\n\namount apportioned in any fiscal year pursuant to this\n\nsubparagraph exceed the total amount apportioned for\n\nthe fiscal year ending on June 30, 2015. Any amounts\n\nin excess of such limitation shall be placed to the\n\ncredit of the General Revenue Fund, and\n\ne. for the year beginning July 1, 2019, and all\n\nsubsequent years, seven and twenty-four one-hundredths\n\npercent (7.24%), but in no event shall the amount\n\napportioned in fiscal years 2019 through 2024 pursuant\n\nto this subparagraph exceed the total amount\nfiscal year ending on June 30, 2015. Any amounts\n\nin excess of such limitation shall be placed to the\n\ncredit of the General Revenue Fund, and\n\ne. for the year beginning July 1, 2019, and all\n\nsubsequent years, seven and twenty-four one-hundredths\n\npercent (7.24%), but in no event shall the amount\n\napportioned in fiscal years 2019 through 2024 pursuant\n\nto this subparagraph exceed the total amount\n\napportioned for the fiscal year ending on June 30,\n\n2015, and in no event shall the amount apportioned in\n\nfiscal year 2026 and subsequent fiscal years exceed\n\nthe amount apportioned for the fiscal year ending on\n\nJune 30, 2025. Any amounts in excess of such\n\nlimitation shall be placed to the credit of the\n\nRebuilding Oklahoma Access and Driver Safety Fund\n\ncreated in Section 1521 of Title 69 of the Oklahoma\n\nStatutes.\n\n2. The monies apportioned pursuant to subparagraphs a through e\n\nof paragraph 1 of this subsection shall be apportioned as follows:\n\nforty percent (40%) of such sum shall be distributed to the various\n\ncounties in that proportion which the county road mileage of each\n\ncounty bears to the entire state road mileage as certified by the\n\nTransportation Commission and the remaining sixty percent (60%) of\n\nsuch sum shall be distributed to the various counties on the basis\n\nwhich the population and area of each county bears to the total\n\npopulation and area of the state. The population shall be as shown\n\nby the last Federal Decennial Census or the most recent annual\n\nestimate provided by the United States Bureau of the Census. The\n\nfunds shall be used for the purpose of constructing and maintaining\n\ncounty highways; provided, however, the county treasurer may deposit\n\nso much of the funds in the sinking fund as may be necessary for the\n\nretirement of interest and annual accrual of indebtedness created by\n\nthe issuance of county or township bonds for road purposes. Such\n\ndeposits to the sinking fund shall not exceed forty percent (40%) of\n\nthe funds allocated to a county pursuant to this paragraph.\n\nF. 1. The following percentages of the monies referred to in\n\nsubsection A of this section shall be remitted to the county\n\ntreasurers of the respective counties and by them deposited in a\n\nseparate special revenue fund to be used by the county commissioners\n\nin accordance with paragraph 2 of this subsection:\n\na. from October 1, 2000, until June 30, 2001, two and\n\nfifty-three one-hundredths percent (2.53%),\n\nb. for the year beginning July 1, 2001, and ending June\n\n30, 2002, two and fifty-six one-hundredths percent\n\n(2.56%),\n\nc. for the year beginning July 1, 2002, through the year\n\nending on June 30, 2015, two and fifty-nine one-\n\nhundredths percent (2.59%),\n\nd. for the year beginning July 1, 2015, through the year\n\nending on June 30, 2019, two and fifty-nine one-\n\nhundredths percent (2.59%), but in no event shall the\n\namount apportioned in any fiscal year pursuant to this\n\nsubparagraph exceed the total amount apportioned for\n\nthe fiscal year ending on June 30, 2015. Any amounts\n\nin excess of such limitation shall be placed to the\n\ncredit of the General Revenue Fund, and\n\ne. for the year beginning July 1, 2019, and all\n\nsubsequent years, two and fifty-nine one-hundredths\n\npercent (2.59%), but in no event shall the amount\n\napportioned in fiscal years 2019 through 2024 pursuant\n\nto this subparagraph exceed the total amount\n\napportioned for the fiscal year ending on June 30,\n\n2015, and in no event shall the amount apportioned in\n\nfiscal year 2026 and subsequent fiscal years exceed\n\nthe amount apportioned for the fiscal year ending on\n\nJune 30, 2025. Any amounts in excess of such\n\nlimitation shall be placed to the credit of the\n\nRebuilding Oklahoma Access and Driver Safety Fund\n\ncreated in Section 1521 of Title 69 of the Oklahoma\n\nStatutes.\n\n2. The monies apportioned pursuant to subparagraphs a through e\nal years exceed\n\nthe amount apportioned for the fiscal year ending on\n\nJune 30, 2025. Any amounts in excess of such\n\nlimitation shall be placed to the credit of the\n\nRebuilding Oklahoma Access and Driver Safety Fund\n\ncreated in Section 1521 of Title 69 of the Oklahoma\n\nStatutes.\n\n2. The monies apportioned pursuant to subparagraphs a through e\n\nof paragraph 1 of this subsection shall be used for the primary\n\npurpose of matching federal funds for the construction of federal\n\naid projects on county roads, or constructing and maintaining county\n\nor township highways and permanent bridges of such counties. The\n\ndistribution of monies apportioned by this paragraph shall be made\n\nupon the basis of the current formula based upon road mileage, area\n\nand population as related to county road improvement and maintenance\n\ncosts. Provided, however, the Department of Transportation may\n\nupdate the formula factors from time to time as necessary to account\n\nfor changing conditions.\n\nG. 1. The following percentages of the monies referred to in\n\nsubsection A of this section shall be transmitted by the Tax\n\nCommission to the various counties as set forth in paragraph 2 of\n\nthis subsection:\n\na. from October 1, 2000, until June 30, 2001, three and\n\nfifty-five one-hundredths percent (3.55%),\n\nb. for the year beginning July 1, 2001, and ending June\n\n30, 2002, three and fifty-nine one-hundredths percent\n\n(3.59%),\n\nc. for the year beginning July 1, 2002, through the year\n\nending on June 30, 2015, three and sixty-two one-\n\nhundredths percent (3.62%),\n\nd. for the year beginning July 1, 2015, through the year\n\nending on June 30, 2019, three and sixty-two one-\n\nhundredths percent (3.62%), but in no event shall the\n\namount apportioned in any fiscal year pursuant to this\n\nsubparagraph exceed the total amount apportioned for\n\nthe fiscal year ending on June 30, 2015. Any amounts\n\nin excess of such limitation shall be placed to the\n\ncredit of the General Revenue Fund, and\n\ne. for the year beginning July 1, 2019, and all\n\nsubsequent years, three and sixty-two one-hundredths\n\npercent (3.62%), but in no event shall the amount\n\napportioned in fiscal years 2019 through 2024 pursuant\n\nto this subparagraph exceed the total amount\n\napportioned for the fiscal year ending on June 30,\n\n2015, and in no event shall the amount apportioned in\n\nfiscal year 2026 and subsequent fiscal years exceed\n\nthe amount apportioned for the fiscal year ending on\n\nJune 30, 2025. Any amounts in excess of such\n\nlimitation shall be placed to the credit of the\n\nRebuilding Oklahoma Access and Driver Safety Fund\n\ncreated in Section 1521 of Title 69 of the Oklahoma\n\nStatutes.\n\n2. The monies apportioned pursuant to subparagraphs a through e\n\nof paragraph 1 of this subsection shall be transmitted to the\n\nvarious counties on the basis of a formula to be developed by the\n\nDepartment of Transportation. Such formula shall be similar to that\n\ncurrently used for the distribution of County Bridge Program funds,\n\nbut also taking into consideration the effect of terrain and traffic\n\nvolume as related to county road improvement and maintenance costs.\n\nProvided, however, the Department of Transportation may update the\n\nformula factors from time to time as necessary to account for\n\nchanging conditions. The funds shall be transmitted to the various\n\ncounty treasurers to be deposited in the county highway fund of\n\ntheir respective counties.\n\nH. 1. The following percentages of the monies referred to in\n\nsubsection A of this section shall be apportioned to the various\n\ncounties as set forth in paragraph 2 of this subsection:\n\na. from October 1, 2000, until June 30, 2001, eighty-one\n\none-hundredths percent (0.81%),\n\nb. for the year beginning July 1, 2001, and ending June\n\n30, 2002, eighty-two one-hundredths percent (0.82%),\n\nc. for the year beginning July 1, 2002, through the year\ns referred to in\n\nsubsection A of this section shall be apportioned to the various\n\ncounties as set forth in paragraph 2 of this subsection:\n\na. from October 1, 2000, until June 30, 2001, eighty-one\n\none-hundredths percent (0.81%),\n\nb. for the year beginning July 1, 2001, and ending June\n\n30, 2002, eighty-two one-hundredths percent (0.82%),\n\nc. for the year beginning July 1, 2002, through the year\n\nending on June 30, 2015, eighty-three one-hundredths\n\npercent (0.83%),\n\nd. for the year beginning July 1, 2015, through the year\n\nending on June 30, 2019, eighty-three one-hundredths\n\npercent (0.83%), but in no event shall the amount\n\napportioned in any fiscal year pursuant to this\n\nsubparagraph exceed the total amount apportioned for\n\nthe fiscal year ending on June 30, 2015. Any amounts\n\nin excess of such limitation shall be placed to the\n\ncredit of the General Revenue Fund, and\n\ne. for the year beginning July 1, 2019, and all\n\nsubsequent years, eighty-three one-hundredths percent\n\n(0.83%), but in no event shall the amount apportioned\n\nin any fiscal year pursuant to this subparagraph\n\nexceed the total amount apportioned for the fiscal\n\nyear ending on June 30, 2015. Any amounts in excess\n\nof such limitation shall be placed to the credit of\n\nthe Rebuilding Oklahoma Access and Driver Safety Fund\n\ncreated in Section 1521 of Title 69 of the Oklahoma\n\nStatutes.\n\n2. The monies apportioned pursuant to subparagraphs a through e\n\nof paragraph 1 of this subsection shall be apportioned to the\n\nvarious counties based upon the proportion that each county's\n\npopulation bears to the total state population.\n\nEach county's allocation of funds shall be remitted to the\n\nvarious county treasurers to be deposited in the general fund of the\n\ncounty and used for the support of county government.\n\nI. 1. The following percentages of the monies referred to in\n\nsubsection A of this section shall be apportioned to the various\n\ncities and incorporated towns as set forth in paragraph 2 of this\n\nsubsection:\n\na. from October 1, 2000, until June 30, 2001, three and\n\nfour one-hundredths percent (3.04%),\n\nb. for the year beginning July 1, 2001, and ending June\n\n30, 2002, three and eight one-hundredths percent\n\n(3.08%),\n\nc. for the year beginning July 1, 2002, through the year\n\nending on June 30, 2015, three and ten one-hundredths\n\npercent (3.10%),\n\nd. for the year beginning July 1, 2015, through the year\n\nending on June 30, 2019, three and ten one-hundredths\n\npercent (3.10%), but in no event shall the amount\n\napportioned in any fiscal year pursuant to this\n\nsubparagraph exceed the total amount apportioned for\n\nthe fiscal year ending on June 30, 2015. Any amounts\n\nin excess of such limitation shall be placed to the\n\ncredit of the General Revenue Fund, and\n\ne. for the year beginning July 1, 2019, and all\n\nsubsequent years, three and ten one-hundredths percent\n\n(3.10%), but in no event shall the amount apportioned\n\nin any fiscal year pursuant to this subparagraph\n\nexceed the total amount apportioned for the fiscal\n\nyear ending on June 30, 2015. Any amounts in excess\n\nof such limitation shall be placed to the credit of\n\nthe Rebuilding Oklahoma Access and Driver Safety Fund\n\ncreated in Section 1521 of Title 69 of the Oklahoma\n\nStatutes.\n\n2. The monies apportioned pursuant to subparagraphs a through e\n\nof paragraph 1 of this subsection shall be apportioned to the\n\nvarious cities and incorporated towns based upon the proportion that\n\neach city or incorporated town's population bears to the total\n\npopulation of all cities and incorporated towns in the state. Such\n\nfunds shall be remitted to the various county treasurers for\n\nallocation to the various cities and incorporated towns. All such\n\nfunds shall be used for the construction, maintenance, repair,\n\nimprovement and lighting of streets and alleys. Provided, however,\n\nthe governing board of any city or town may, with the approval of\notal\n\npopulation of all cities and incorporated towns in the state. Such\n\nfunds shall be remitted to the various county treasurers for\n\nallocation to the various cities and incorporated towns. All such\n\nfunds shall be used for the construction, maintenance, repair,\n\nimprovement and lighting of streets and alleys. Provided, however,\n\nthe governing board of any city or town may, with the approval of\n\nthe county excise board, transfer any surplus funds to the general\n\nrevenue fund of such city or town whenever an emergency requires\n\nsuch a transfer.\n\nJ. The following percentages of the monies referred to in\n\nsubsection A of this section shall be remitted to the State\n\nTreasurer to be credited to the Oklahoma Law Enforcement Retirement\n\nFund:\n\n1. From October 1, 2000, until June 30, 2001, one and twenty-\n\ntwo one-hundredths percent (1.22%);\n\n2. For the year beginning July 1, 2001, and ending June 30,\n\n2002, one and twenty-three one-hundredths percent (1.23%); and\n\n3. For the year beginning July 1, 2002, and all subsequent\n\nyears, one and twenty-four one-hundredths percent (1.24%).\n\nK. Three one-hundredths of one percent (3/100 of 1%) of the\n\nmonies referred to in subsection A of this section shall be remitted\n\nto the State Treasurer to be credited to the Wildlife Conservation\n\nFund. Seventy-five percent (75%) of the funds shall be used for\n\nfish habitat restoration and twenty-five percent (25%) of the funds\n\nshall be used in the fish hatchery system for fish production.\n\nL. 1. For the year beginning July 1, 2007, and ending June 30,\n\n2008, five percent (5%) of monies referred to in subsection A of\n\nthis section shall be remitted to the State Treasurer to be credited\n\nto the County Improvements for Roads and Bridges Fund as created in\n\nSection 507 of Title 69 of the Oklahoma Statutes.\n\n2. For the year beginning July 1, 2008, and ending June 30,\n\n2009, ten percent (10%) of monies referred to in subsection A of\n\nthis section shall be remitted to the State Treasurer to be credited\n\nto the County Improvements for Roads and Bridges Fund as created in\n\nSection 507 of Title 69 of the Oklahoma Statutes.\n\n3. For the period beginning July 1, 2009, and ending December\n\n31, 2012, fifteen percent (15%) of monies referred to in subsection\n\nA of this section shall be remitted to the State Treasurer to be\n\ncredited to the County Improvements for Roads and Bridges Fund as\n\ncreated in Section 507 of Title 69 of the Oklahoma Statutes.\n\n4. For the period beginning January 1, 2013, and ending June\n\n30, 2013, fifteen and fifty one-hundredths percent (15.50%) of\n\nmonies referred to in subsection A of this section shall be remitted\n\nto the State Treasurer to be credited to the County Improvements for\n\nRoads and Bridges Fund as created in Section 507 of Title 69 of the\n\nOklahoma Statutes.\n\n5. For the year beginning July 1, 2013, and ending June 30,\n\n2014, eighteen percent (18%) of monies referred to in subsection A\n\nof this section shall be remitted to the State Treasurer to be\n\ncredited to the County Improvements for Roads and Bridges Fund as\n\ncreated in Section 507 of Title 69 of the Oklahoma Statutes.\n\n6. For the year beginning July 1, 2014, twenty percent (20%) of\n\nmonies referred to in subsection A of this section shall be remitted\n\nto the State Treasurer to be credited to the County Improvements for\n\nRoads and Bridges Fund as created in Section 507 of Title 69 of the\n\nOklahoma Statutes.\n\n7. For the year beginning July 1, 2015, through the year ending\n\non June 30, 2019, twenty percent (20%) of monies referred to in\n\nsubsection A of this section shall be remitted to the State\n\nTreasurer to be credited to the County Improvements for Roads and\n\nBridges Fund as created in Section 507 of Title 69 of the Oklahoma\n\nStatutes, but in no event shall the total amount apportioned in any\n\nfiscal year pursuant to this paragraph exceed One Hundred Twenty\neferred to in\n\nsubsection A of this section shall be remitted to the State\n\nTreasurer to be credited to the County Improvements for Roads and\n\nBridges Fund as created in Section 507 of Title 69 of the Oklahoma\n\nStatutes, but in no event shall the total amount apportioned in any\n\nfiscal year pursuant to this paragraph exceed One Hundred Twenty\n\nMillion Dollars ($120,000,000.00). Any amounts in excess of One\n\nHundred Twenty Million Dollars ($120,000,000.00) shall be placed to\n\nthe credit of the General Revenue Fund.\n\n8. a. Except as provided in subparagraph b of this\n\nparagraph, for the year beginning July 1, 2019, and\n\nall subsequent years, twenty percent (20%) of monies\n\nreferred to in subsection A of this section shall be\n\nremitted to the State Treasurer to be credited to the\n\nCounty Improvements for Roads and Bridges Fund as\n\ncreated in Section 507 of Title 69 of the Oklahoma\n\nStatutes, but in no event shall the total amount\n\napportioned in any fiscal year pursuant to this\n\nparagraph exceed the fiscal year limitations provided\n\nin subparagraph c of this paragraph. Any amounts in\n\nexcess of the fiscal year limitations provided in\n\nsubparagraph c of this paragraph shall be placed to\n\nthe credit of the Rebuilding Oklahoma Access and\n\nDriver Safety Fund created in Section 1521 of Title 69\n\nof the Oklahoma Statutes,\n\nb. (1) for the fiscal year beginning July 1, 2021,\n\nthrough the fiscal year ending June 30, 2026, the\n\nOklahoma Tax Commission shall remit twenty-five\n\npercent (25%) of the monthly allocation,\n\notherwise scheduled to be credited to the County\n\nImprovements for Roads and Bridges Fund, to the\n\nvarious counties of the state. The Commission\n\nshall distribute such funds monthly to each\n\ncounty treasurer as follows:\n\n(a) one-third (1/3) of such funds shall be\n\ndistributed to the various counties in the\n\nproportion which the area of each county\n\nbears to the total area of the state,\n\n(b) one-third (1/3) of such funds shall be\n\ndistributed to the various counties in the\n\nproportion which the certified county road\n\nmiles of each county bear to the total sum\n\nof county road miles in the state, and\n\n(c) one-third (1/3) of such funds shall be\n\ndistributed to the various counties in the\n\nproportion which the total replacement cost\n\nfor obsolete or deficient bridges according\n\nto the most recent Department of\n\nTransportation yearly Bridge Summary Report\n\nfor County Bridges for each county bears to\n\nthe total amount of such cost for all such\n\ncounty bridges in the state, and\n\n(2) for the fiscal year beginning July 1, 2026, and\n\nall subsequent fiscal years thereafter, the\n\nOklahoma Tax Commission shall remit twenty-five\n\npercent (25%) of the monthly allocation,\n\notherwise scheduled to be credited to the County\n\nImprovements for Roads and Bridges Fund, to the\n\nvarious counties of the state. The Commission\n\nshall distribute such funds monthly to each\n\ncounty treasurer as follows:\n\n(a) one-third (1/3) of such funds shall be\n\ndistributed to the various counties in the\n\nproportion which the area of each county\n\nbears to the total area of the state,\n\n(b) one-third (1/3) of such funds shall be\n\ndistributed to the various counties in the\n\nproportion which the certified county road\n\nmiles of each county bear to the total sum\n\nof county road miles in the state, and\nrer as follows:\n\n(a) one-third (1/3) of such funds shall be\n\ndistributed to the various counties in the\n\nproportion which the area of each county\n\nbears to the total area of the state,\n\n(b) one-third (1/3) of such funds shall be\n\ndistributed to the various counties in the\n\nproportion which the certified county road\n\nmiles of each county bear to the total sum\n\nof county road miles in the state, and\n\n(c) one-third (1/3) of such funds shall be\n\ndistributed to the various counties in the\n\nproportion which the number of county\n\nbridges in each county according to the\n\nDepartment of Transportation 2020 Bridge\n\nSummary Report for County Bridges bears to\n\nthe total sum of county bridges in the state\n\naccording to such report.\n\nEach county treasurer shall deposit such funds to the\n\ncounty's county highway fund and such funds shall be used\n\nfor maintenance and operations. In no event shall the\n\ntotal amount apportioned in any fiscal year pursuant to the\n\nprovisions of subparagraphs a and b of this paragraph\n\nexceed the fiscal year limitations provided in subparagraph\n\nc of this paragraph, and\n\nc. the total amount apportioned each fiscal year pursuant\n\nto this paragraph shall be limited as follows:\n\n(1) for fiscal years 2020\n\nthrough 2022 $120,000,000.00,\n\n(2) for fiscal year 2023 $125,000,000.00,\n\n(3) for fiscal year 2024 $130,000,000.00,\n\n(4) for fiscal year 2025 $135,000,000.00,\n\n(5) for fiscal year 2026 $140,000,000.00,\n\n(6) for fiscal year 2027 $145,000,000.00,\n\n(7) for fiscal year 2028 and all\n\nsubsequent fiscal years\n\nthereafter $150,000,000.00.\n\nM. Twenty-four and eighty-four one-hundredths percent (24.84%)\n\nof the monies referred to in subsection A of this section shall be\n\nremitted to the State Treasurer to be credited to the Rebuilding\n\nOklahoma Access and Driver Safety Fund created in Section 1521 of\n\nTitle 69 of the Oklahoma Statutes.\n\nN. Monies allocated to counties by this section may be\n\nestimated by the county excise board in the budget for the county as\n\nanticipated revenue to the extent of ninety percent (90%) of the\n\nprevious year's income from such source; provided, not more than\n\nfifteen percent (15%) can be encumbered during any month.\n\nO. Notwithstanding any other provisions of this section, for\n\nthe fiscal year beginning July 1, 2003, the first One Hundred\n\nThousand Dollars ($100,000.00) of the monies collected or received\n\nby the Tax Commission pursuant to the registration of motorcycles\n\nand mopeds in this state shall be placed to the credit of the\n\nOklahoma Tax Commission Revolving Fund.","path":["OK Code","Title 47"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os47.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"1e1dc769f9b4866ae7a1318fd4fda9c0a1606008718b5a31db88b168290f167e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-47-47-1104v1","next":"us-ok/okla.-stat.-tit.-47-47-1105"},"notice":"GroundRules: Original legal text. Not legal advice."}