{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-704","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-704","heading":"Apportionment and use of proceeds of tax","body":"A. The purpose of Section 701 et seq. of this title is to\n\nprovide revenue for general governmental functions of state\n\ngovernment and for the construction and maintenance of state and\n\ncounty highways and bridges. The tax, including penalties and\n\ninterest collected under the levy in Section 703 of this title,\n\nshall be apportioned monthly for use as follows:\n\n1. An amount equal to the revenue, including penalties and\n\ninterest thereon, accruing from four cents ($0.04) per gallon of the\n\nfive and one-half cents ($0.055) per gallon collected of the tax\n\nlevied by Section 703 of this title, shall be apportioned monthly\n\nand used for the following purposes:\n\na. three percent (3%) shall be paid by the Tax Commission\n\nto the State Treasurer and placed to the credit of the\n\nGeneral Revenue Fund of the State Treasury,\n\nb. seventy-two and three-fourths percent (72 3/4%) shall\n\nbe deposited in the State Treasury to the credit of\n\nthe State Transportation Fund, and\n\nc. twenty-four and one-fourth percent (24 1/4%) shall be\n\ntransmitted by the Tax Commission to various counties\n\nof the state, in the percentage which the population\n\nand area of each county bears to the population and\n\narea of the entire state. The population shall be as\n\nshown by the last Federal Census or the most recent\n\nannual estimate provided by the U.S. Bureau of the\n\nCensus;\n\n2. An amount equal to the revenue, including penalties and\n\ninterest thereon, accruing from one cent ($0.01) per gallon of the\n\nfive and one-half cents ($0.055) per gallon collected of the tax\n\nlevied by Section 703 of this title, shall be apportioned monthly\n\nand shall be deposited in the State Treasury to the credit of the\n\nState Transportation Fund; and\n\n3. An amount equal to the revenue, including penalties and\n\ninterest thereon, accruing from one-half cent ($0.005) per gallon of\n\nthe five and one-half cents ($0.055) per gallon collected of the tax\n\nlevied by Section 703 of this title, shall be apportioned monthly\n\nand distributed as follows:\n\nForty percent (40%) of such sum shall be distributed to the\n\nvarious counties in that proportion which the county road mileage of\n\neach county bears to the entire state road mileage as certified by\n\nthe State Transportation Commission, and the remaining sixty percent\n\n(60%) of such sum shall be distributed to the various counties on\n\nthe basis which the population and area of each county bears to the\n\ntotal population and area of the state. The population shall be as\n\nshown by the last Federal Census or the most recent annual estimate\n\nprovided by the U.S. Bureau of the Census.\n\nB. The funds apportioned or transmitted pursuant to the\n\nprovisions of subparagraph c of paragraph 1 of subsection A of this\n\nsection and paragraph 3 of subsection A of this section shall be\n\nused in accordance with and subject to the provisions of subsection\n\nB of Section 500.6 of this title.","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":"4fae76a5a1f8cf5e3f402cdf8cd3541123512a80a830ec746c1fe7e8b3cbc6fb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-703","next":"us-ok/okla.-stat.-tit.-68-68-705"},"notice":"GroundRules: Original legal text. Not legal advice."}