{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.6","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.6","heading":"Apportionment of gasoline and compressed natural gas","body":"tax.\n\nA. The tax of sixteen cents ($0.16) per gallon of gasoline that\n\nis levied by paragraph 1 of subsection A of Section 500.4 of this\n\ntitle, the tax upon compressed natural gas levied by paragraph 3 of\n\nsubsection A of Section 500.4 of this title, the tax upon liquefied\n\nnatural gas levied by paragraph 4 of subsection A of Section 500.4\n\nof this title and the tax of two and eight one-hundredths cents\n\n($0.0208) per gallon of gasoline that is levied by subsection C of\n\nSection 500.4 of this title, and penalties and interest thereon,\n\ncollected by the Oklahoma Tax Commission under the levy shall be\n\napportioned and distributed monthly as follows:\n\n1. The first Two Hundred Fifty Thousand Dollars ($250,000.00)\n\nof the levy collected each month shall be deposited in the State\n\nTreasury to the credit of the State Transportation Fund;\n\n2. One and six hundred twenty-five one-thousandths percent\n\n(1.625%) of the levy shall be remitted to the State Treasurer to the\n\ncredit of the High Priority State Bridge Revolving Fund as created\n\nin Section 506 of Title 69 of the Oklahoma Statutes;\n\n3. Sixty-three and seventy-five one-hundredths percent (63.75%)\n\nof the levy shall be deposited in the State Treasury to the credit\n\nof the State Transportation Fund to be apportioned as follows:\n\na. the first Eight Hundred Fifty Thousand Dollars\n\n($850,000.00) collected each fiscal year shall be\n\ntransferred to the Public Transit Revolving Fund,\n\ncreated in Section 4031 of Title 69 of the Oklahoma\n\nStatutes, and\n\nb. the second Eight Hundred Fifty Thousand Dollars\n\n($850,000.00) collected each fiscal year shall be\n\ntransferred to the Oklahoma Tourism and Passenger Rail\n\nRevolving Fund and shall be used by the Department of\n\nTransportation:\n\n(1) to contract railroad passenger services,\n\nincluding but not limited to a route linking\n\nstations in Oklahoma and Tulsa Counties with\n\nother primary points in the national railroad\n\npassenger system and passenger rail service\n\nwithin the state, and a route beginning at a\n\nstation in Oklahoma County and extending north to\n\nthe Kansas state line in Kay County, and\n\n(2) to provide necessary facility, signaling, and\n\ntrack improvements for those contracted services,\n\nc. forty-one and two-tenths percent (41.2%) of the monies\n\napportioned to the State Transportation Fund shall be\n\nused for any purpose provided for in Section 1502 of\n\nTitle 69 of the Oklahoma Statutes,\n\nd. nine and eight-tenths percent (9.8%) of the monies\n\napportioned to the State Transportation Fund shall be\n\nused to provide funds for the construction and\n\nmaintenance of farm-to-market roads on the state\n\nhighway system, and other rural farm-to-market roads\n\nand bridges, and\n\ne. any remaining amount of the apportionment shall be\n\ndeposited into the State Transportation Fund;\n\n4. Twenty-seven percent (27%) of the levy shall be transmitted\n\nby the Tax Commission to the various counties of the state, to be\n\napportioned and used as follows:\n\na. sixty-five and three-tenths percent (65.3%) of the\n\nmonies apportioned under this paragraph shall be used\n\non the following basis:\n\n(1) forty percent (40%) of such sum shall be\n\ndistributed to the various counties in the\n\nproportion which the county road mileage of each\n\ncounty bears to the entire state road mileage as\n\ncertified by the Transportation Commission, and\nioned and used as follows:\n\na. sixty-five and three-tenths percent (65.3%) of the\n\nmonies apportioned under this paragraph shall be used\n\non the following basis:\n\n(1) forty percent (40%) of such sum shall be\n\ndistributed to the various counties in the\n\nproportion which the county road mileage of each\n\ncounty bears to the entire state road mileage as\n\ncertified by the Transportation Commission, and\n\n(2) the remaining sixty percent (60%) of such sum\n\nshall be distributed to the various counties on\n\nthe basis which the population and area of each\n\ncounty bears to the total population and area of\n\nthe state. The population shall be as shown by\n\nthe last Federal Decennial Census or the most\n\nrecent annual estimate provided by the U.S.\n\nBureau of the Census,\n\nb. twenty-three and one-tenth percent (23.1%) of the\n\nmonies apportioned under this paragraph shall be\n\ndistributed to the counties in the following manner:\n\nOne-third (1/3) on area; one-third (1/3) on rural\n\npopulation, defined as including the population of all\n\nmunicipalities with a population of less than five\n\nthousand (5,000) according to the latest Federal\n\nDecennial Census; and one-third (1/3) on county road\n\nmileage, as last certified by the Department of\n\nTransportation, as each county bears to the entire\n\narea, rural population and road mileage of the state,\n\nand\n\nc. eleven and six-tenths percent (11.6%) of the monies\n\napportioned under this paragraph shall be distributed\n\nto the various counties of the state based on a\n\nformula developed by the Department of Transportation\n\nand approved by the Department of Transportation\n\nCounty Advisory Board created pursuant to Section\n\n302.1 of Title 69 of the Oklahoma Statutes. The\n\nformula shall be similar to the formula currently used\n\nfor the distribution of monies in the County Bridge\n\nProgram funds, but shall also take into consideration\n\nthe effect of the terrain and traffic volume as\n\nrelated to county road improvement and maintenance\n\ncosts;\n\n5. Three and one hundred twenty-five one-thousandths percent\n\n(3.125%) of the levy shall be distributed to the various counties of\n\nthe state based on a formula developed by the Department of\n\nTransportation and approved by the Department of Transportation\n\nCounty Advisory Board created pursuant to Section 302.1 of Title 69\n\nof the Oklahoma Statutes. The formula shall be similar to the\n\nformula currently used for the distribution of monies in the County\n\nBridge Program funds, but shall also take into consideration the\n\neffect of the terrain and traffic volume as related to county road\n\nimprovement and maintenance costs;\n\n6. Two and two hundred ninety-seven one-thousandths percent\n\n(2.297%) of the levy shall be distributed to the various counties of\n\nthe state for deposit into the County Bridge and Road Improvement\n\nFund of each county based on a formula developed by the Department\n\nof Transportation and approved by the Department of Transportation\n\nCounty Advisory Board created pursuant to Section 302.1 of Title 69\n\nof the Oklahoma Statutes to be used for the purposes set forth in\n\nthe County Bridge and Road Improvement Act. The formula shall be\n\nsimilar to the formula currently used for the distribution of monies\n\nin the County Bridge Program funds, but shall also take into\n\nconsideration the effect of the terrain and traffic volume as\n\nrelated to county road improvement and maintenance costs;\n\n7. One and eight hundred seventy-five one-thousandths percent\n\n(1.875%) of the levy shall be transmitted by the Tax Commission to\n\nthe treasurers of the various incorporated cities and towns of the\n\nstate in the percentage which the population, as shown by the last\n\nFederal Decennial Census or the most recent annual estimate provided\n\nby the U.S. Bureau of the Census, bears to the total population of\n\nall the incorporated cities and towns in this state. The funds\n\nshall be expended for the construction, repair and maintenance of\ntreasurers of the various incorporated cities and towns of the\n\nstate in the percentage which the population, as shown by the last\n\nFederal Decennial Census or the most recent annual estimate provided\n\nby the U.S. Bureau of the Census, bears to the total population of\n\nall the incorporated cities and towns in this state. The funds\n\nshall be expended for the construction, repair and maintenance of\n\nthe streets and alleys of the incorporated cities and towns of this\n\nstate; and\n\n8. Three hundred twenty-eight one-thousandths percent (0.328%)\n\nof the levy shall be transmitted by the Tax Commission to the\n\nStatewide Circuit Engineering District Revolving Fund as created in\n\nSection 687.2 of Title 69 of the Oklahoma Statutes.\n\nB. 1. The funds apportioned or transmitted pursuant to\n\nsubparagraphs a, b, and c of paragraph 4 of subsection A of this\n\nsection, subsection B of Section 500.7 of this title, subsection B\n\nof Section 704 of this title, Section 706 of this title, and\n\nparagraph 2 of subsection D of Section 707.3 of this title shall be\n\nsent to the respective county treasurers and deposited in the county\n\nhighway fund to be used by the county commissioners for the purpose\n\nof constructing and maintaining county highways and bridges.\n\n2. The funds received by any county shall not be diverted to\n\nany other county of the state, and shall only be expended under the\n\ndirection and control of the board of county commissioners in the\n\ncounty to which the funds are appropriated. If any part of the\n\nfunds is diverted for any other purpose, the county commissioners\n\nshall be liable on their bond for double the amount of the money so\n\ndiverted. This paragraph shall not prohibit counties from entering\n\ninto cooperative agreements pertaining to the maintenance and\n\nconstruction of roads and bridges.\n\n3. Where any county highway has been laid out over a road\n\nalready constructed in any county by the use of money raised from\n\ncounty bond issues for that purpose, either alone or by the use of\n\nfederal or state aid, or both, the county commissioners may set\n\naside out of the funds apportioned to that county, as provided in\n\nthis section, an amount of money equal to the value of any part\n\nthereof, of the interest of such county in such highway or bridge,\n\nwhich amount of money shall be considered by the excise board in\n\nreducing the levy for the purpose of retiring the bonded\n\nindebtedness and interest thereon of the county, and shall be used\n\nfor investment or deposit in the same manner as provided by law for\n\nthe disposition of other sinking fund money.\n\n4. In all counties where the county excise board may find it\n\nnecessary, because of insufficient revenue, to maintain county\n\ngovernment out of the general fund, after a levy of ten (10) mills\n\nhas been made for any fiscal year, the county excise board may\n\nappropriate out of any such funds apportioned to the county an\n\namount sufficient to pay the salaries of the county commissioners of\n\nthe county for the fiscal year.\n\n5. Counties may use funds deposited in the county highway fund\n\nfor the purpose of matching federal or state funds, provided such\n\nfunds are available, as necessary to secure assistance in the\n\nconstruction or improvement of the county road system.\n\nC. With regards to the apportionment of the levy as set forth\n\nin paragraph 5 of subsection A of this section, paragraph 5 of\n\nsubsection A of Section 500.7 of this title, and subsection C of\n\nSection 707.2 of this title:\n\n1. If any county has an accrued balance of funds which were\n\nappropriated to or otherwise accrued in a restricted road\n\nmaintenance fund, such funds shall be deposited directly to the\n\ncounty highway fund of the county;\n\n2. If any county has an accrued balance of funds which were\n\nappropriated to or otherwise accrued in the County Road Improvement\n\nFund, or the County Bridge Improvement Fund, such funds shall, by\nhas an accrued balance of funds which were\n\nappropriated to or otherwise accrued in a restricted road\n\nmaintenance fund, such funds shall be deposited directly to the\n\ncounty highway fund of the county;\n\n2. If any county has an accrued balance of funds which were\n\nappropriated to or otherwise accrued in the County Road Improvement\n\nFund, or the County Bridge Improvement Fund, such funds shall, by\n\nresolution approved by a majority of the board of county\n\ncommissioners and filed with the Department of Transportation, be\n\ndeposited in the county highway fund of the county;\n\n3. If any county has an accrued balance of funds which were\n\nappropriated to or otherwise accrued in the County Bridge and Road\n\nImprovement Fund, ninety-nine percent (99%) of such funds shall be\n\nremitted to the respective county treasurer for deposit in the\n\nappropriate County Bridge and Road Improvement Fund to be used for\n\nthe purpose set forth in the County Bridge and Road Improvement Act.\n\nThe remaining one percent (1%) of such funds will be remitted to the\n\nStatewide Circuit Engineering District Revolving Fund; and\n\n4. If any county has an advanced funding agreement with the\n\nDepartment of Transportation, the Department of Transportation shall\n\nnotify the Tax Commission as to the amount the county is obligated\n\nto pay according to the terms of the advanced funding agreement.\n\nThe obligated amount shall be transferred each month by the Tax\n\nCommission to the Department of Transportation to the credit of the\n\nCounty Bridge and Road Improvement Fund from the funds apportioned\n\nto the county pursuant to paragraph 5 of subsection A of this\n\nsection. A county may elect to increase the monthly amount to be\n\nrepaid pursuant to the advanced funding agreement from the funds\n\napportioned to the county, but a county shall not be permitted to\n\nreduce the amount agreed to pursuant to the advanced funding\n\nagreement.\n\nD. The tax levied on gasoline pursuant to Section 500.4A of\n\nthis title, and the penalties and interest thereon, collected by the\n\nTax Commission under the levy shall be apportioned and distributed\n\non a monthly basis to the State Highway Construction and Maintenance\n\nFund for the purposes authorized by Section 1502 of Title 69 of the\n\nOklahoma Statutes.","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":"625ca508cb1e1e2d2922e7456510d375012ecba0e11d2813926f88126f1d029e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.59","next":"us-ok/okla.-stat.-tit.-68-68-500.60"},"notice":"GroundRules: Original legal text. Not legal advice."}