{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-707.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-707.1","heading":"Additional excise tax on special fuel - Levy -","body":"Exemptions - Disposition of revenues.\n\nA. In addition to the excise taxes levied by Sections 703 and\n\n705 of this title, there is hereby levied an excise tax of two and\n\none-half cents ($0.025) upon the use within this state of each and\n\nevery gallon of special fuel, which shall be reported and collected\n\nin the same manner as provided by law for the reporting and\n\ncollecting of all other tax levies upon the use of special fuel\n\nwithin this state.\n\nB. The tax levied by this section shall not apply to special\n\nfuel which is exempt from tax under the provisions of Section 708 of\n\nthis title.\n\nC. The excise tax of two and one-half cents ($0.025) per gallon\n\nof special fuel levied in this section, together with any interest\n\nand penalties thereon, collected by the Tax Commission shall be\n\napportioned monthly as follows:\n\nTwo cents ($0.02) of the two and one-half cents ($0.025),\n\ntogether with any interest and penalties thereon, shall be\n\napportioned according to the provisions of paragraph 1 of Section\n\n704 of this title.\n\nEighty-seven and five-tenths of one percent (87.5 of 1%) of the\n\none-half of one cent ($0.005) of the two and one-half cents\n\n($0.025), together with any interest and penalties thereon, shall be\n\ndistributed to the various counties of the state for deposit into\n\nthe County Bridge and Road Improvement Fund of each county based on\n\na formula developed by the Department of Transportation and approved\n\nby the Department of Transportation County Advisory Board created\n\npursuant to Section 302.1 of Title 69 of the Oklahoma Statutes to be\n\nused for the purposes set forth in the County Bridge and Road\n\nImprovement Act. The formula shall be similar to the formula\n\ncurrently used for the distribution of monies in the County Bridge\n\nProgram funds, but shall also take into consideration the effect of\n\nthe terrain and traffic volume as related to county road improvement\n\nand maintenance costs. Twelve and five-tenths of one percent (12.5\n\nof 1%) of the one-half of one cent ($0.005) of the two and one-half\n\ncents ($0.025), together with any interest and penalties thereon,\n\nshall be 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.","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":"cad4facb54067dcba8961d2fd99e545d78e2a02dcadcd3ee21ce92e09e60a8ba","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-707","next":"us-ok/okla.-stat.-tit.-68-68-707.2"},"notice":"GroundRules: Original legal text. Not legal advice."}