{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1004","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1004","heading":"Apportionment and use of proceeds of tax","body":"A. As used in this section:\n\n1. \"Moving five-year average amount for gas\" means, for\n\npurposes of the apportionments prescribed by this section, the\n\namount of gross production tax on natural gas collected for each of\n\nthe five (5) complete fiscal years, as computed by the State Board\n\nof Equalization pursuant to Section 34.103 of Title 62 of the\n\nOklahoma Statutes; and\n\n2. \"Moving five-year average amount for oil\" means, for\n\npurposes of the apportionments prescribed by this section, the\n\namount of gross production tax on oil collected for each of the five\n\n(5) complete fiscal years, as computed by the State Board of\n\nEqualization pursuant to Section 34.103 of Title 62 of the Oklahoma\n\nStatutes.\n\nB. Beginning July 1, 2017, the gross production tax provided\n\nfor in Section 1001 of this title is hereby levied and shall be\n\ncollected and apportioned as follows:\n\n1. For all monies collected from the tax levied on asphalt or\n\nores bearing uranium, lead, zinc, jack, gold, silver or copper:\n\na. eighty-five and seventy-two one-hundredths percent\n\n(85.72%) shall be paid to the State Treasurer of the\n\nstate to be placed in the General Revenue Fund of the\n\nstate and used for the general expense of state\n\ngovernment, to be paid out pursuant to direct\n\nappropriation by the Legislature,\n\nb. seven and fourteen one-hundredths percent (7.14%) of\n\nthe sum collected from natural gas and/or casinghead\n\ngas or asphalt or ores bearing uranium, lead, zinc,\n\njack, gold, silver or copper shall be paid to the\n\nvarious county treasurers to be credited to the County\n\nHighway Fund as follows: Each county shall receive a\n\nproportionate share of the funds available based upon\n\nthe proportion of the total value of production from\n\nsuch county in the corresponding month of the\n\npreceding year, and\n\nc. seven and fourteen one-hundredths percent (7.14%)\n\nshall be allocated to each county as provided for in\n\nsubparagraph b of this paragraph and shall be\n\napportioned, on an average daily attendance per capita\n\ndistribution basis, as certified by the State\n\nSuperintendent of Public Instruction to the school\n\ndistricts of the county where such pupils attend\n\nschool regardless of residence of such pupil, provided\n\nthe school district makes an ad valorem tax levy of\n\nfifteen (15) mills for the current year and maintains\n\ntwelve (12) years of instruction;\n\n2. For all monies collected from the tax levied on natural gas\n\nand/or casinghead gas at a tax rate of seven percent (7%) pursuant\n\nto the provisions of subsection B of Section 1001 of this title:\n\na. after the total revenue apportioned to the General\n\nRevenue Fund as prescribed by subparagraph b of this\n\nparagraph equals the moving five-year average amount\n\nfor gas as defined by paragraph 1 of subsection A of\n\nthis section, there shall be apportioned from the\n\ngross production tax levy imposed pursuant to Section\n\n1001 of this title on natural gas and/or casinghead\n\ngas to the Revenue Stabilization Fund created by\n\nSection 34.102 of Title 62 of the Oklahoma Statutes,\n\nthe amount of revenue, if any, which exceeds the\n\nmoving five-year average amount for gas as defined\n\npursuant to paragraph 1 of subsection A of this\n\nsection,\n\nb. until the apportionment to the General Revenue Fund\n\nequals the moving five-year average amount for gas as\n\nprescribed by paragraph 1 of subsection A of this\n\nsection, eighty-five and seventy-two one-hundredths\n\npercent (85.72%) shall be paid to the State Treasurer\n\nof the state to be placed in the General Revenue Fund\n\nof the state and used for the general expense of state\n\ngovernment, to be paid out pursuant to direct\n\nappropriation by the Legislature,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, seven and fourteen\n\none-hundredths percent (7.14%) of the sum collected\n\nfrom natural gas and/or casinghead gas shall be paid\nstate to be placed in the General Revenue Fund\n\nof the state and used for the general expense of state\n\ngovernment, to be paid out pursuant to direct\n\nappropriation by the Legislature,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, seven and fourteen\n\none-hundredths percent (7.14%) of the sum collected\n\nfrom natural gas and/or casinghead gas shall be paid\n\nto the various county treasurers to be credited to the\n\nCounty Highway Fund as follows: Each county shall\n\nreceive a proportionate share of the funds available\n\nbased upon the proportion of the total value of\n\nproduction from such county in the corresponding month\n\nof the preceding year, and\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, seven and fourteen\n\none-hundredths percent (7.14%) shall be allocated to\n\neach county as provided for in subparagraph c of this\n\nparagraph and shall be apportioned, on an average\n\ndaily attendance per capita distribution basis, as\n\ncertified by the State Superintendent of Public\n\nInstruction to the school districts of the county\n\nwhere such pupils attend school regardless of\n\nresidence of such pupil, provided the school district\n\nmakes an ad valorem tax levy of fifteen (15) mills for\n\nthe current year and maintains twelve (12) years of\n\ninstruction;\n\n3. For all monies collected from the tax levied on natural gas\n\nand/or casinghead gas at a tax rate of four percent (4%) pursuant to\n\nthe provisions of subsection B of Section 1001 of this title:\n\na. after the total revenue apportioned to the General\n\nRevenue Fund as prescribed by subparagraph b of this\n\nparagraph equals the moving five-year average amount\n\nfor gas as defined by paragraph 1 of subsection A of\n\nthis section, there shall be apportioned from the\n\ngross production tax levy imposed pursuant to Section\n\n1001 of this title on natural gas and/or casinghead\n\ngas to the Revenue Stabilization Fund created pursuant\n\nto Section 34.102 of Title 62 of the Oklahoma\n\nStatutes, the amount of revenue, if any, which exceeds\n\nthe moving five-year average amount for gas as defined\n\npursuant to paragraph 1 of subsection A of this\n\nsection,\n\nb. until the apportionment to the General Revenue Fund\n\nequals the moving five-year average amount for gas as\n\nprescribed by paragraph 1 of subsection A of this\n\nsection, seventy-five percent (75%) shall be paid to\n\nthe State Treasurer of the state to be placed in the\n\nGeneral Revenue Fund of the state and used for the\n\ngeneral expense of state government, to be paid out\n\npursuant to direct appropriation by the Legislature,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twelve and one-half\n\npercent (12.5%) of the sum collected from natural gas\n\nand/or casinghead gas shall be paid to the various\n\ncounty treasurers to be credited to the County Highway\n\nFund as follows: Each county shall receive a\n\nproportionate share of the funds available based upon\n\nthe proportion of the total value of production from\n\nsuch county in the corresponding month of the\n\npreceding year, and\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twelve and one-half\n\npercent (12.5%) shall be allocated to each county as\n\nprovided for in subparagraph c of this paragraph and\n\nshall be apportioned, on an average daily attendance\n\nper capita distribution basis, as certified by the\n\nState Superintendent of Public Instruction to the\n\nschool districts of the county where such pupils\n\nattend school regardless of residence of such pupil,\n\nprovided the school district makes an ad valorem tax\n\nlevy of fifteen (15) mills for the current year and\n\nmaintains twelve (12) years of instruction;\n\n4. For all monies collected from the tax levied on natural gas\n\nand/or casinghead gas at a tax rate of one percent (1%) pursuant to\n\nthe provisions of subsection B of Section 1001 of this title:\nattend school regardless of residence of such pupil,\n\nprovided the school district makes an ad valorem tax\n\nlevy of fifteen (15) mills for the current year and\n\nmaintains twelve (12) years of instruction;\n\n4. For all monies collected from the tax levied on natural gas\n\nand/or casinghead gas at a tax rate of one percent (1%) pursuant to\n\nthe provisions of subsection B of Section 1001 of this title:\n\na. fifty percent (50%) of the sum collected from natural\n\ngas and/or casinghead gas shall be paid to the various\n\ncounty treasurers to be credited to the County Highway\n\nFund as follows: Each county shall receive a\n\nproportionate share of the funds available based upon\n\nthe proportion of the total value of production from\n\nsuch county in the corresponding month of the\n\npreceding year, and\n\nb. fifty percent (50%) shall be allocated to each county\n\nas provided for in subparagraph a of this paragraph\n\nand shall be apportioned, on an average daily\n\nattendance per capita distribution basis, as certified\n\nby the State Superintendent of Public Instruction to\n\nthe school districts of the county where such pupils\n\nattend school regardless of residence of such pupil,\n\nprovided the school district makes an ad valorem tax\n\nlevy of fifteen (15) mills for the current year and\n\nmaintains twelve (12) years of instruction;\n\n5. For all monies collected from the tax levied on natural gas\n\nand/or casinghead gas at a tax rate of two percent (2%) pursuant to\n\nthe provisions of paragraph 3 of subsection B of Section 1001 of\n\nthis title:\n\na. after the total revenue apportioned to the General\n\nRevenue Fund as prescribed by subparagraph b of this\n\nparagraph equals the moving five-year average amount\n\nfor gas as defined by paragraph 1 of subsection A of\n\nthis section, there shall be apportioned from the\n\ngross production tax levy imposed pursuant to Section\n\n1001 of this title on gas to the Revenue Stabilization\n\nFund created by Section 34.102 of Title 62 of the\n\nOklahoma Statutes, the amount of revenue, if any,\n\nwhich exceeds the moving five-year average amount for\n\nnatural gas and/or casinghead gas as defined pursuant\n\nto paragraph 1 of subsection A of this section,\n\nb. until the apportionment to the General Revenue Fund\n\nequals the moving five-year average amount for gas as\n\nprescribed by paragraph 1 of subsection A of this\n\nsection, fifty percent (50%) shall be paid to the\n\nState Treasurer to be placed in the General Revenue\n\nFund of the state and used for the general expense of\n\nstate government, to be paid out pursuant to direct\n\nappropriation by the Legislature,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-five percent\n\n(25%) of the sum collected from natural gas and/or\n\ncasinghead gas shall be paid to the various county\n\ntreasurers to be credited to the County Highway Fund\n\nas follows: Each county shall receive a proportionate\n\nshare of the funds available based upon the proportion\n\nof the total value of production from such county in\n\nthe corresponding month of the preceding year, and\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-five percent\n\n(25%) shall be allocated to each county as provided\n\nfor in subparagraph c of this paragraph and shall be\n\napportioned on an average daily attendance per capita\n\ndistribution basis, as certified by the State\n\nSuperintendent of Public Instruction, to the school\n\ndistricts of the county where such pupils attend\n\nschool regardless of residence of such pupil, provided\n\nthe school district makes an ad valorem tax levy of\n\nfifteen (15) mills for the current year and maintains\n\ntwelve (12) years of instruction;\n\n6. For all monies collected from the tax levied on oil at a tax\n\nrate of seven percent (7%) pursuant to the provisions of subsection\n\nB of Section 1001 of this title:\ne county where such pupils attend\n\nschool regardless of residence of such pupil, provided\n\nthe school district makes an ad valorem tax levy of\n\nfifteen (15) mills for the current year and maintains\n\ntwelve (12) years of instruction;\n\n6. For all monies collected from the tax levied on oil at a tax\n\nrate of seven percent (7%) pursuant to the provisions of subsection\n\nB of Section 1001 of this title:\n\na. there shall be apportioned from the gross production\n\ntax levy imposed pursuant to Section 1001 of this\n\ntitle on oil to the Revenue Stabilization Fund created\n\nby Section 34.102 of Title 62 of the Oklahoma\n\nStatutes, after the applicable maximum amount\n\nprescribed by subsection C of this section has been\n\ndeposited to the funds therein specified, the amount\n\nof revenue, if any, which would otherwise be\n\napportioned to the General Revenue Fund and which\n\nexceeds the moving five-year average amount for oil as\n\ndefined pursuant to paragraph 2 of subsection A of\n\nthis section,\n\nb. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-five and\n\nseventy-two one-hundredths percent (25.72%) shall be\n\npaid to the State Treasurer to be placed in the Common\n\nEducation Technology Revolving Fund created in Section\n\n34.90 of Title 62 of the Oklahoma Statutes,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-five and\n\nseventy-two one-hundredths percent (25.72%) shall be\n\npaid to the State Treasurer to be placed in the Higher\n\nEducation Capital Revolving Fund created in Section\n\n34.91 of Title 62 of the Oklahoma Statutes,\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-five and\n\nseventy-two one-hundredths percent (25.72%) shall be\n\npaid to the State Treasurer to be placed in the\n\nOklahoma Student Aid Revolving Fund created in Section\n\n34.92 of Title 62 of the Oklahoma Statutes,\n\ne. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, three and seven\n\nhundred forty-five one-thousandths percent (3.745%)\n\nshall be distributed to the various counties of the\n\nstate for deposit into the County Bridge and Road\n\nImprovement Fund of each county based on a formula\n\ndeveloped by the Department of Transportation and\n\napproved by the Department of Transportation County\n\nAdvisory Board created pursuant to Section 302.1 of\n\nTitle 69 of the Oklahoma Statutes to be used for the\n\npurposes set forth in the County Bridge and Road\n\nImprovement Act. The formula shall be similar to the\n\nformula currently used for the distribution of monies\n\nin the County Bridge Program funds, but shall also\n\ntake into consideration the effect of the terrain and\n\ntraffic volume as related to county road improvement\n\nand maintenance costs,\n\nf. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, four and twenty-eight\n\none-hundredths percent (4.28%) shall be paid to the\n\nState Treasurer to be apportioned to:\n\n(1) the following sources and in the following\n\namounts through the fiscal year ending June 30,\n\n2027:\n\n(a) thirty-three and one-third percent (33 1/3%)\n\nto the Oklahoma Tourism and Recreation\n\nDepartment Capital Expenditure Revolving\n\nFund created pursuant to Section 2254.1 of\n\nTitle 74 of the Oklahoma Statutes,\n\n(b) thirty-three and one-third percent (33 1/3%)\n\nto the Oklahoma Conservation Commission\n\nInfrastructure Revolving Fund created\n\npursuant to Section 3-2-110 of Title 27A of\n\nthe Oklahoma Statutes, and\nree and one-third percent (33 1/3%)\n\nto the Oklahoma Tourism and Recreation\n\nDepartment Capital Expenditure Revolving\n\nFund created pursuant to Section 2254.1 of\n\nTitle 74 of the Oklahoma Statutes,\n\n(b) thirty-three and one-third percent (33 1/3%)\n\nto the Oklahoma Conservation Commission\n\nInfrastructure Revolving Fund created\n\npursuant to Section 3-2-110 of Title 27A of\n\nthe Oklahoma Statutes, and\n\n(c) thirty-three and one-third percent (33 1/3%)\n\nto the Community Water Infrastructure\n\nDevelopment Revolving Fund created pursuant\n\nto Section 1085.7A of Title 82 of the\n\nOklahoma Statutes, and\n\n(2) the Oklahoma Water Resources Board Rural Economic\n\nAction Plan Water Projects Fund for the fiscal\n\nyear beginning July 1, 2027, and for each fiscal\n\nyear thereafter,\n\ng. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, seven and fourteen\n\none-hundredths percent (7.14%) of the sum collected\n\nfrom oil shall be paid to the various county\n\ntreasurers, to be credited to the County Highway Fund\n\nas follows: Each county shall receive a proportionate\n\nshare of the funds available based upon the proportion\n\nof the total value of production from such county in\n\nthe corresponding month of the preceding year,\n\nh. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, seven and fourteen\n\none-hundredths percent (7.14%) shall be allocated to\n\neach county as provided in subparagraph g of this\n\nparagraph and shall be apportioned, on an average\n\ndaily attendance per capita distribution basis, as\n\ncertified by the State Superintendent of Public\n\nInstruction, to the school districts of the county\n\nwhere such pupils attend school regardless of\n\nresidence of such pupil, provided the school district\n\nmakes an ad valorem tax levy of fifteen (15) mills for\n\nthe current year and maintains twelve (12) years of\n\ninstruction, and\n\ni. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, five hundred thirty-\n\nfive one-thousandths percent (0.535%) of the levy\n\nshall be transmitted by the Oklahoma Tax Commission to\n\nthe Statewide Circuit Engineering District Revolving\n\nFund as created in Section 687.2 of Title 69 of the\n\nOklahoma Statutes;\n\n7. For all monies collected from the tax levied on oil at a tax\n\nrate of four percent (4%) pursuant to the provisions of subsection B\n\nof Section 1001 of this title:\n\na. there shall be apportioned from the gross production\n\ntax levy imposed pursuant to Section 1001 of this\n\ntitle on oil to the Revenue Stabilization Fund created\n\nby Section 34.102 of Title 62 of the Oklahoma\n\nStatutes, after the applicable maximum amount\n\nprescribed by subsection C of this section has been\n\ndeposited to the funds therein specified, the amount\n\nof revenue, if any, which would otherwise be\n\napportioned to the General Revenue Fund and which\n\nexceeds the moving five-year average amount for oil as\n\ndefined pursuant to paragraph 2 of subsection A of\n\nthis section,\n\nb. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-two and one-\n\nhalf percent (22.5%) shall be paid to the State\n\nTreasurer to be placed in the Common Education\n\nTechnology Revolving Fund created in Section 34.90 of\n\nTitle 62 of the Oklahoma Statutes,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-two and one-\n\nhalf percent (22.5%) shall be paid to the State\n\nTreasurer to be placed in the Higher Education Capital\n\nRevolving Fund created in Section 34.91 of Title 62 of\n\nthe Oklahoma Statutes,\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-two and one-\n\nhalf percent (22.5%) shall be paid to the State\n\nTreasurer to be placed in the Oklahoma Student Aid\n\nRevolving Fund created in Section 34.92 of Title 62 of\n\nthe Oklahoma Statutes,\nn the Higher Education Capital\n\nRevolving Fund created in Section 34.91 of Title 62 of\n\nthe Oklahoma Statutes,\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-two and one-\n\nhalf percent (22.5%) shall be paid to the State\n\nTreasurer to be placed in the Oklahoma Student Aid\n\nRevolving Fund created in Section 34.92 of Title 62 of\n\nthe Oklahoma Statutes,\n\ne. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, three and twenty-\n\neight one-hundredths percent (3.28%) shall be\n\ndistributed to the various counties of the state for\n\ndeposit into the County Bridge and Road Improvement\n\nFund of each county based on a formula developed by\n\nthe Department of Transportation and approved by the\n\nDepartment of Transportation County Advisory Board\n\ncreated pursuant to Section 302.1 of Title 69 of the\n\nOklahoma Statutes to be used for the purposes set\n\nforth in the County Bridge and Road Improvement Act.\n\nThe formula shall be similar to the formula currently\n\nused for the distribution of monies in the County\n\nBridge Program funds, but shall also take into\n\nconsideration the effect of the terrain and traffic\n\nvolume as related to county road improvement and\n\nmaintenance costs,\n\nf. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, three and seventy-\n\nfive one-hundredths percent (3.75%) shall be paid to\n\nthe State Treasurer to be apportioned to:\n\n(1) the following sources and in the following\n\namounts through the fiscal year ending June 30,\n\n2027:\n\n(a) thirty-three and one-third percent (33 1/3%)\n\nto the Oklahoma Tourism and Recreation\n\nDepartment Capital Expenditure Revolving\n\nFund created pursuant to Section 2254.1 of\n\nTitle 74 of the Oklahoma Statutes,\n\n(b) thirty-three and one-third percent (33 1/3%)\n\nto the Oklahoma Conservation Commission\n\nInfrastructure Revolving Fund created\n\npursuant to Section 3-2-110 of Title 27A of\n\nthe Oklahoma Statutes, and\n\n(c) thirty-three and one-third percent (33 1/3%)\n\nto the Community Water Infrastructure\n\nDevelopment Revolving Fund created pursuant\n\nto Section 1085.7A of Title 82 of the\n\nOklahoma Statutes, and\n\n(2) the Oklahoma Water Resources Board Rural Economic\n\nAction Plan Water Projects Fund for the fiscal\n\nyear beginning July 1, 2027, and for each fiscal\n\nyear thereafter,\n\ng. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twelve and one-half\n\npercent (12.5%) of the sum collected from oil shall be\n\npaid to the various county treasurers, to be credited\n\nto the County Highway Fund as follows: Each county\n\nshall receive a proportionate share of the funds\n\navailable based upon the proportion of the total value\n\nof production from such county in the corresponding\n\nmonth of the preceding year,\n\nh. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twelve and one-half\n\npercent (12.5%) shall be allocated to each county as\n\nprovided in subparagraph g of this paragraph and shall\n\nbe apportioned on an average daily attendance per\n\ncapita distribution basis, as certified by the State\n\nSuperintendent of Public Instruction, to the school\n\ndistricts of the county where such pupils attend\n\nschool regardless of residence of such pupil, provided\n\nthe school district makes an ad valorem tax levy of\n\nfifteen (15) mills for the current year and maintains\n\ntwelve (12) years of instruction, and\n\ni. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, forty-seven one-\n\nhundredths percent (0.47%) of the levy shall be\n\ntransmitted by the Tax Commission to the Statewide\n\nCircuit Engineering District Revolving Fund as created\n\nin Section 687.2 of Title 69 of the Oklahoma Statutes;\n\n8. For all monies collected from the tax levied on oil at a tax\n\nrate of one percent (1%) pursuant to the provisions of subsection B\n\nof Section 1001 of this title:\naph, forty-seven one-\n\nhundredths percent (0.47%) of the levy shall be\n\ntransmitted by the Tax Commission to the Statewide\n\nCircuit Engineering District Revolving Fund as created\n\nin Section 687.2 of Title 69 of the Oklahoma Statutes;\n\n8. For all monies collected from the tax levied on oil at a tax\n\nrate of one percent (1%) pursuant to the provisions of subsection B\n\nof Section 1001 of this title:\n\na. fifty percent (50%) of the sum collected shall be paid\n\nto the various county treasurers, to be credited to\n\nthe County Highway Fund as follows: Each county shall\n\nreceive a proportionate share of the funds available\n\nbased upon the proportion of the total value of\n\nproduction from such county in the corresponding month\n\nof the preceding year, and\n\nb. fifty percent (50%) shall be allocated to each county\n\nas provided for in subparagraph a of this paragraph\n\nand shall be apportioned on an average daily\n\nattendance per capita distribution basis, as certified\n\nby the State Superintendent of Public Instruction, to\n\nthe school districts of the county where such pupils\n\nattend school regardless of residence of such pupil,\n\nprovided the school district makes an ad valorem tax\n\nlevy of fifteen (15) mills for the current year and\n\nmaintains twelve (12) years of instruction;\n\n9. For all monies collected from the tax levied on oil at a tax\n\nrate of two percent (2%) pursuant to the provisions of paragraph 3\n\nof subsection B of Section 1001 of this title:\n\na. there shall be apportioned from the gross production\n\ntax levy imposed pursuant to Section 1001 of this\n\ntitle on oil to the Revenue Stabilization Fund created\n\nby Section 34.102 of Title 62 of the Oklahoma\n\nStatutes, the amount of revenue, if any, which exceeds\n\nthe moving five-year average amount for oil as defined\n\npursuant to paragraph 2 of subsection A of this\n\nsection,\n\nb. until the apportionment to the General Revenue Fund\n\nequals the moving five-year average amount for oil as\n\nprescribed by paragraph 2 of subsection A of this\n\nsection, fifty percent (50%) shall be paid to the\n\nState Treasurer to be placed in the General Revenue\n\nFund of the state and used for the general expense of\n\nstate government, to be paid out pursuant to direct\n\nappropriation by the Legislature,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-five percent\n\n(25%) of the sum collected from oil shall be paid to\n\nthe various county treasurers, to be credited to the\n\nCounty Highway Fund as follows: Each county shall\n\nreceive a proportionate share of the funds available\n\nbased upon the proportion of the total value of\n\nproduction from such county in the corresponding month\n\nof the preceding year, and\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-five percent\n\n(25%) shall be allocated to each county as provided in\n\nsubparagraph c of this paragraph and shall be\n\napportioned on an average daily attendance per capita\n\ndistribution basis, as certified by the State\n\nSuperintendent of Public Instruction, to the school\n\ndistricts of the county where such pupils attend\n\nschool regardless of residence of such pupil, provided\n\nthe school district makes an ad valorem tax levy of\n\nfifteen (15) mills for the current year and maintains\n\ntwelve (12) years of instruction;\n\n10. On or after June 28, 2018 and before July 1, 2025, the\n\ngross production tax levied on natural gas or casinghead gas at the\n\nrate of five percent (5%) provided for in paragraph 3 of subsection\n\nB of Section 1001 of this title shall be apportioned as follows:\n\na. after the total revenue apportioned to the General\n\nRevenue Fund as prescribed by subparagraph b of this\n\nparagraph equals the moving five-year average amount\n\nfor gas as defined by paragraph 1 of subsection A of\n\nthis section, there shall be apportioned from the\nate of five percent (5%) provided for in paragraph 3 of subsection\n\nB of Section 1001 of this title shall be apportioned as follows:\n\na. after the total revenue apportioned to the General\n\nRevenue Fund as prescribed by subparagraph b of this\n\nparagraph equals the moving five-year average amount\n\nfor gas as defined by paragraph 1 of subsection A of\n\nthis section, there shall be apportioned from the\n\ngross production tax levy imposed pursuant to Section\n\n1001 of this title on natural gas and/or casinghead\n\ngas to the Revenue Stabilization Fund created pursuant\n\nto Section 34.102 of Title 62 of the Oklahoma\n\nStatutes, the amount of revenue, if any, which exceeds\n\nthe moving five-year average amount for gas as defined\n\npursuant to paragraph 1 of subsection A of this\n\nsection,\n\nb. until the apportionment to the General Revenue Fund\n\nequals the moving five-year average amount for gas as\n\nprescribed by paragraph 1 of subsection A of this\n\nsection, eighty percent (80%) shall be paid to the\n\nState Treasurer of the state to be placed in the\n\nGeneral Revenue Fund of the state and used for the\n\ngeneral expense of state government, to be paid out\n\npursuant to direct appropriation by the Legislature,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, ten percent (10%) of\n\nthe sum collected from natural gas and/or casinghead\n\ngas shall be paid to the various county treasurers to\n\nbe credited to the County Highway Fund as follows:\n\nEach county shall receive a proportionate share of the\n\nfunds available based upon the proportion of the total\n\nvalue of production from such county in the\n\ncorresponding month of the preceding year,\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, ten percent (10%)\n\nshall be allocated to each county as provided for in\n\nsubparagraph c of this paragraph and shall be\n\napportioned, on an average daily attendance per capita\n\ndistribution basis, as certified by the State\n\nSuperintendent of Public Instruction to the school\n\ndistricts of the county where such pupils attend\n\nschool regardless of residence of such pupil, provided\n\nthe school district makes an ad valorem tax levy of\n\nfifteen (15) mills for the current year and maintains\n\ntwelve (12) years of instruction;\n\n11. Beginning July 1, 2025, the gross production tax levied on\n\nnatural gas or casinghead gas at the rate of five percent (5%)\n\nprovided for in paragraph 3 of subsection B of Section 1001 of this\n\ntitle shall be apportioned as follows:\n\na. after the total revenue apportioned to the General\n\nRevenue Fund as prescribed by subparagraph b of this\n\nparagraph equals the moving five-year average amount\n\nfor gas as defined by paragraph 1 of subsection A of\n\nthis section, there shall be apportioned from the\n\ngross production tax levy imposed pursuant to Section\n\n1001 of this title on natural gas and/or casinghead\n\ngas to the Revenue Stabilization Fund created pursuant\n\nto Section 34.102 of Title 62 of the Oklahoma\n\nStatutes, the amount of revenue, if any, which exceeds\n\nthe moving five-year average amount for gas as defined\n\npursuant to paragraph 1 of subsection A of this\n\nsection,\n\nb. until the apportionment to the General Revenue Fund\n\nequals the moving five-year average amount for gas as\n\nprescribed by paragraph 1 of subsection A of this\n\nsection, forty percent (40%) shall be paid to the\n\nState Treasurer of the state to be placed in the\n\nGeneral Revenue Fund of the state and used for the\n\ngeneral expense of state government, to be paid out\n\npursuant to direct appropriation by the Legislature,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, ten percent (10%) of\n\nthe sum collected from natural gas and/or casinghead\n\ngas shall be paid to the various county treasurers to\n\nbe credited to the County Highway Fund as follows:\n\nEach county shall receive a proportionate share of the\nent, to be paid out\n\npursuant to direct appropriation by the Legislature,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, ten percent (10%) of\n\nthe sum collected from natural gas and/or casinghead\n\ngas shall be paid to the various county treasurers to\n\nbe credited to the County Highway Fund as follows:\n\nEach county shall receive a proportionate share of the\n\nfunds available based upon the proportion of the total\n\nvalue of production from such county in the\n\ncorresponding month of the preceding year,\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, ten percent (10%)\n\nshall be allocated to each county as provided for in\n\nsubparagraph c of this paragraph and shall be\n\napportioned, on an average daily attendance per capita\n\ndistribution basis, as certified by the State\n\nSuperintendent of Public Instruction to the school\n\ndistricts of the county where such pupils attend\n\nschool regardless of residence of such pupil, provided\n\nthe school district makes an ad valorem tax levy of\n\nfifteen (15) mills for the current year and maintains\n\ntwelve (12) years of instruction, and\n\ne. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, forty percent (40%)\n\nshall be remitted to the State Treasurer to be\n\ncredited to the Preserving and Advancing County\n\nTransportation Fund created in Section 1 of this act,\n\nbut in no event shall the total amount apportioned in\n\nany fiscal year pursuant to this subparagraph exceed\n\nSeventy-five Million Dollars ($75,000,000.00). Any\n\namounts in excess of Seventy-five Million Dollars\n\n($75,000,000.00) shall be placed in the General\n\nRevenue Fund of the state and used for the general\n\nexpense of state government, to be paid out pursuant\n\nto direct appropriation by the Legislature; and\n\n12. On or after June 28, 2018, the gross production tax on oil\n\nlevied at the rate of five percent (5%) provided for in paragraph 3\n\nof subsection B of Section 1001 of this title shall be apportioned\n\nas follows:\n\na. there shall be apportioned from the gross production\n\ntax levy imposed pursuant to Section 1001 of this\n\ntitle on oil to the Revenue Stabilization Fund created\n\nby Section 34.102 of Title 62 of the Oklahoma\n\nStatutes, after the applicable maximum amount\n\nprescribed by subsection C of this section has been\n\ndeposited to the funds therein specified, the amount\n\nof revenue, if any, which would otherwise be\n\napportioned to the General Revenue Fund and which\n\nexceeds the moving five-year average amount for oil as\n\ndefined pursuant to paragraph 2 of subsection A of\n\nthis section,\n\nb. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-three and\n\nseventy-five one-hundredths percent (23.75%) shall be\n\npaid to the State Treasurer to be placed in the Common\n\nEducation Technology Revolving Fund created in Section\n\n34.90 of Title 62 of the Oklahoma Statutes,\n\nc. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-three and\n\nseventy-five one-hundredths percent (23.75%) shall be\n\npaid to the State Treasurer to be placed in the Higher\n\nEducation Capital Revolving Fund created in Section\n\n34.91 of Title 62 of the Oklahoma Statutes,\n\nd. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, twenty-three and\n\nseventy-five one-hundredths percent (23.75%) shall be\n\npaid to the State Treasurer to be placed in the\n\nOklahoma Student Aid Revolving Fund created in Section\n\n34.92 of Title 62 of the Oklahoma Statutes,\n\ne. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, three and twenty-\n\neight one-hundredths percent (3.28%) shall be\n\ndistributed to the various counties of the state for\n\ndeposit into the County Bridge and Road Improvement\nRevolving Fund created in Section\n\n34.92 of Title 62 of the Oklahoma Statutes,\n\ne. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, three and twenty-\n\neight one-hundredths percent (3.28%) shall be\n\ndistributed to the various counties of the state for\n\ndeposit into the County Bridge and Road Improvement\n\nFund of each county based on a formula developed by\n\nthe Department of Transportation and approved by the\n\nDepartment of Transportation County Advisory Board\n\ncreated pursuant to Section 302.1 of Title 69 of the\n\nOklahoma Statutes to be used for the purposes set\n\nforth in the County Bridge and Road Improvement Act.\n\nThe formula shall be similar to the formula currently\n\nused for the distribution of monies in the County\n\nBridge Program funds, but shall also take into\n\nconsideration the effect of the terrain and traffic\n\nvolume as related to county road improvement and\n\nmaintenance costs,\n\nf. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, five percent (5%)\n\nshall be paid to the State Treasurer to be apportioned\n\nto:\n\n(1) the following sources and in the following\n\namounts through the fiscal year ending June 30,\n\n2027:\n\n(a) thirty-three and one-third percent (33 1/3%)\n\nto the Oklahoma Tourism and Recreation\n\nDepartment Capital Expenditure Revolving\n\nFund created pursuant to Section 2254.1 of\n\nTitle 74 of the Oklahoma Statutes,\n\n(b) thirty-three and one-third percent (33 1/3%)\n\nto the Oklahoma Conservation Commission\n\nInfrastructure Revolving Fund created\n\npursuant to Section 3-2-110 of Title 27A of\n\nthe Oklahoma Statutes, and\n\n(c) thirty-three and one-third percent (33 1/3%)\n\nto the Community Water Infrastructure\n\nDevelopment Revolving Fund created pursuant\n\nto Section 1085.7A of Title 82 of the\n\nOklahoma Statutes, and\n\n(2) the Oklahoma Water Resources Board Rural Economic\n\nAction Plan Water Projects Fund for the fiscal\n\nyear beginning July 1, 2027, and for each fiscal\n\nyear thereafter,\n\ng. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, ten percent (10%) of\n\nthe sum collected from oil shall be paid to the\n\nvarious county treasurers, to be credited to the\n\nCounty Highway Fund as follows: Each county shall\n\nreceive a proportionate share of the funds available\n\nbased upon the proportion of the total value of\n\nproduction from such county in the corresponding month\n\nof the preceding year,\n\nh. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, ten percent (10%)\n\nshall be allocated to each county as provided in\n\nsubparagraph g of this paragraph and shall be\n\napportioned on an average daily attendance per capita\n\ndistribution basis, as certified by the State\n\nSuperintendent of Public Instruction, to the school\n\ndistricts of the county where such pupils attend\n\nschool regardless of residence of such pupil, provided\n\nthe school district makes an ad valorem tax levy of\n\nfifteen (15) mills for the current year and maintains\n\ntwelve (12) years of instruction, and\n\ni. before any other apportionment of revenue has been\n\nmade pursuant to this paragraph, forty-seven one-\n\nhundredths percent (0.47%) of the levy shall be\n\ntransmitted by the Tax Commission to the Statewide\n\nCircuit Engineering District Revolving Fund as created\n\nin Section 687.2 of Title 69 of the Oklahoma Statutes.\n\nC. Provided, notwithstanding any other provision of this\n\nsection, the total amounts deposited to the Common Education\n\nTechnology Revolving Fund, the Higher Education Capital Revolving\n\nFund, the Oklahoma Student Aid Revolving Fund, the Rural Economic\n\nAction Plan Water Projects Fund, the Oklahoma Tourism and Recreation\n\nDepartment Capital Expenditure Revolving Fund, the Oklahoma\n\nConservation Commission Infrastructure Revolving Fund and the\non of this\n\nsection, the total amounts deposited to the Common Education\n\nTechnology Revolving Fund, the Higher Education Capital Revolving\n\nFund, the Oklahoma Student Aid Revolving Fund, the Rural Economic\n\nAction Plan Water Projects Fund, the Oklahoma Tourism and Recreation\n\nDepartment Capital Expenditure Revolving Fund, the Oklahoma\n\nConservation Commission Infrastructure Revolving Fund and the\n\nCommunity Water Infrastructure Development Revolving Fund pursuant\n\nto paragraphs 6, 7 and 11 of subsection B of this section shall not\n\nexceed One Hundred Fifty Million Dollars ($150,000,000.00) in any\n\nfiscal year. Except as otherwise provided in this subsection, all\n\nsums in excess of One Hundred Fifty Million Dollars\n\n($150,000,000.00) in any fiscal year which would otherwise be\n\ndeposited in such funds shall be apportioned by the Oklahoma Tax\n\nCommission to the General Revenue Fund of the state.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"f898a758f38267028b0d6a72fd34250bac9a7d832fc38e07a0663965833969d4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1003","next":"us-ok/okla.-stat.-tit.-68-68-1005"},"notice":"GroundRules: Original legal text. Not legal advice."}