{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.7","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.7","heading":"Apportionment of diesel fuel tax","body":"A. The tax of thirteen cents ($0.13) per gallon of diesel fuel\n\nthat is levied by Section 500.4 of this title, and all penalties and\n\ninterest thereon, collected by the Oklahoma Tax Commission under the\n\nlevy shall be apportioned and distributed monthly as follows:\n\n1. The first Eighty-three Thousand Three Hundred Thirty-three\n\nDollars and thirty-three cents ($83,333.33) of the levy collected\n\neach month shall be deposited in the State Treasury to the credit of\n\nthe State Transportation Fund;\n\n2. One and thirty-nine one-hundredths percent (1.39%) of the\n\nlevy shall be paid by the Commission 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-four and thirty-four one-hundredths percent (64.34%)\n\nof the levy shall be deposited in the State Treasury to the credit\n\nof the State Transportation Fund;\n\n4. Twenty-six and fifty-eight one-hundredths percent (26.58%)\n\nof the levy shall be transmitted by the Commission to various\n\ncounties of the state, to be apportioned as follows:\n\na. forty-two and one-tenth percent (42.1%) of the monies\n\napportioned under this paragraph shall be transmitted\n\nto the various counties in the percentage which the\n\npopulation and area of each county bears to the\n\npopulation and area of the entire state. The\n\npopulation shall be as shown by the last Federal\n\nDecennial Census or the most recent annual estimate\n\nprovided by the U.S. Bureau of the Census,\n\nb. fourteen and five-tenths percent (14.5%) of the monies\n\napportioned under this paragraph shall be distributed\n\nas follows:\n\nForty percent (40%) of such sum shall be distributed\n\nto the various counties in that proportion which the\n\ncounty road mileage of each county bears to the entire\n\nstate road mileage as certified by the Transportation\n\nCommission, and the remaining sixty percent (60%) of\n\nsuch sum shall be distributed to the various counties\n\non the basis which the population and area of each\n\ncounty bears to the total population and area of the\n\nstate. The population shall be as shown by the last\n\nFederal Decennial Census or the most recent annual\n\nestimate provided by the U.S. Bureau of the Census,\n\nc. twenty-eight and nine-tenths percent (28.9%) of the\n\nmonies apportioned under this paragraph shall be\n\ndistributed to the several counties in the following\n\nmanner: one-third (1/3) on area, one-third (1/3) on\n\nrural population (defined as including the population\n\nof all municipalities with a population of less than\n\nfive thousand (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\nd. fourteen and five-tenths percent (14.5%) 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 the County Bridge Program\n\nfunds, but shall also take into consideration the\n\neffect of the terrain and traffic volume as related to\n\nthe county road improvement and maintenance costs;\n\n5. Three and eighty-five one-hundredths percent (3.85%) of the\n\nlevy shall be distributed based on a formula developed by the\n\nDepartment of Transportation and approved by the Department of\n\nTransportation County Advisory Board created pursuant to Section\n\n302.1 of Title 69 of the Oklahoma Statutes. The formula shall be\n\nsimilar to the formula currently used for the distribution of the\n\nCounty Bridge Program funds, but shall also take into consideration\nf the\n\nlevy shall be distributed based on a formula developed by the\n\nDepartment of Transportation and approved by the Department of\n\nTransportation County Advisory Board created pursuant to Section\n\n302.1 of Title 69 of the Oklahoma Statutes. The formula shall be\n\nsimilar to the formula currently used for the distribution of the\n\nCounty Bridge Program funds, but shall also take into consideration\n\nthe effect of the terrain and traffic volume as related to the\n\ncounty road improvement and maintenance costs. The apportionment of\n\nthe levy as set forth in this paragraph shall be subject to the\n\nprovisions of subsection C of Section 500.6 of this title; and\n\n6. Three and thirty-six one-hundredths percent (3.36%) of the\n\nlevy shall be distributed to the various counties of the state for\n\ndeposit into the County Bridge and Road Improvement Fund of each\n\ncounty 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 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; and\n\n7. Forty-eight one-hundredths percent (0.48%) of the levy shall\n\nbe transmitted by the Tax Commission to the Statewide Circuit\n\nEngineering District Revolving Fund as created in Section 687.2 of\n\nTitle 69 of the Oklahoma Statutes.\n\nB. The funds apportioned or transmitted pursuant to the\n\nprovisions of subparagraphs a, b, and c of paragraph 4 of subsection\n\nA of this section shall be used in accordance with and subject to\n\nthe provisions of subsection B of Section 500.6 of this title.\n\nC. The tax levied on diesel fuel pursuant to Section 500.4A of\n\nthis title, and all penalties and interest thereon, collected by the\n\nCommission under the levy shall be apportioned and distributed on a\n\nmonthly basis to the State Highway Construction and Maintenance Fund\n\nfor 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":"500a55fa1efc9fefd1f9ff6f9c3fa104710b8c1efe611761857f526dbe98579a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.6a","next":"us-ok/okla.-stat.-tit.-68-68-500.8"},"notice":"GroundRules: Original legal text. Not legal advice."}