Oklahoma § 68-1004 - Apportionment and use of proceeds of tax

§ 68-1004. Apportionment and use of proceeds of tax

A. As used in this section:

1. "Moving five-year average amount for gas" means, for

purposes of the apportionments prescribed by this section, the

amount of gross production tax on natural gas collected for each of

the five (5) complete fiscal years, as computed by the State Board

Oklahoma Statutes - Title 68. Revenue and Taxation

of Equalization pursuant to Section 34.103 of Title 62 of the

Oklahoma Statutes; and

2. "Moving five-year average amount for oil" means, for

purposes of the apportionments prescribed by this section, the

amount of gross production tax on oil collected for each of the five

(5) complete fiscal years, as computed by the State Board of

Equalization pursuant to Section 34.103 of Title 62 of the Oklahoma

Statutes.

B. Beginning July 1, 2017, the gross production tax provided

for in Section 1001 of this title is hereby levied and shall be

collected and apportioned as follows:

1. For all monies collected from the tax levied on asphalt or

ores bearing uranium, lead, zinc, jack, gold, silver or copper:

a.

eighty-five and seventy-two one-hundredths percent

(85.72%) shall be paid to the State Treasurer of the

state to be placed in the General Revenue Fund of the

state and used for the general expense of state

government, to be paid out pursuant to direct

appropriation by the Legislature,

b.

seven and fourteen one-hundredths percent (7.14%) of

the sum collected from natural gas and/or casinghead

gas or asphalt or ores bearing uranium, lead, zinc,

jack, gold, silver or copper shall be paid to the

various county treasurers to be credited to the County

Highway Fund as follows: Each county shall receive a

proportionate share of the funds available based upon

the proportion of the total value of production from

such county in the corresponding month of the

preceding year, and

c.

seven and fourteen one-hundredths percent (7.14%)

shall be allocated to each county as provided for in

subparagraph b of this paragraph and shall be

apportioned, on an average daily attendance per capita

distribution basis, as certified by the State

Superintendent of Public Instruction to the school

districts of the county where such pupils attend

school regardless of residence of such pupil, provided

the school district makes an ad valorem tax levy of

fifteen (15) mills for the current year and maintains

twelve (12) years of instruction;

2. For all monies collected from the tax levied on natural gas

and/or casinghead gas at a tax rate of seven percent (7%) pursuant

to the provisions of subsection B of Section 1001 of this title:

a.

after the total revenue apportioned to the General

Revenue Fund as prescribed by subparagraph b of this

paragraph equals the moving five-year average amount

for gas as defined by paragraph 1 of subsection A of

Oklahoma Statutes - Title 68. Revenue and Taxation

this section, there shall be apportioned from the

gross production tax levy imposed pursuant to Section

1001 of this title on natural gas and/or casinghead

gas to the Revenue Stabilization Fund created by

Section 34.102 of Title 62 of the Oklahoma Statutes,

the amount of revenue, if any, which exceeds the

moving five-year average amount for gas as defined

pursuant to paragraph 1 of subsection A of this

section,

b.

until the apportionment to the General Revenue Fund

equals the moving five-year average amount for gas as

prescribed by paragraph 1 of subsection A of this

section, eighty-five and seventy-two one-hundredths

percent (85.72%) shall be paid to the State Treasurer

of the state to be placed in the General Revenue Fund

of the state and used for the general expense of state

government, to be paid out pursuant to direct

appropriation by the Legislature,

c.

before any other apportionment of revenue has been

made pursuant to this paragraph, seven and fourteen

one-hundredths percent (7.14%) of the sum collected

from natural gas and/or casinghead gas shall be paid

to the various county treasurers to be credited to the

County Highway Fund as follows: Each county shall

receive a proportionate share of the funds available

based upon the proportion of the total value of

production from such county in the corresponding month

of the preceding year, and

d.

before any other apportionment of revenue has been

made pursuant to this paragraph, seven and fourteen

one-hundredths percent (7.14%) shall be allocated to

each county as provided for in subparagraph c of this

paragraph and shall be apportioned, on an average

daily attendance per capita distribution basis, as

certified by the State Superintendent of Public

Instruction to the school districts of the county

where such pupils attend school regardless of

residence of such pupil, provided the school district

makes an ad valorem tax levy of fifteen (15) mills for

the current year and maintains twelve (12) years of

instruction;

3. For all monies collected from the tax levied on natural gas

and/or casinghead gas at a tax rate of four percent (4%) pursuant to

the provisions of subsection B of Section 1001 of this title:

a.

after the total revenue apportioned to the General

Revenue Fund as prescribed by subparagraph b of this

paragraph equals the moving five-year average amount

Oklahoma Statutes - Title 68. Revenue and Taxation

for gas as defined by paragraph 1 of subsection A of

this section, there shall be apportioned from the

gross production tax levy imposed pursuant to Section

1001 of this title on natural gas and/or casinghead

gas to the Revenue Stabilization Fund created pursuant

to Section 34.102 of Title 62 of the Oklahoma

Statutes, the amount of revenue, if any, which exceeds

the moving five-year average amount for gas as defined

pursuant to paragraph 1 of subsection A of this

section,

b.

until the apportionment to the General Revenue Fund

equals the moving five-year average amount for gas as

prescribed by paragraph 1 of subsection A of this

section, seventy-five percent (75%) shall be paid to

the State Treasurer of the state to be placed in the

General Revenue Fund of the state and used for the

general expense of state government, to be paid out

pursuant to direct appropriation by the Legislature,

c.

before any other apportionment of revenue has been

made pursuant to this paragraph, twelve and one-half

percent (12.5%) of the sum collected from natural gas

and/or casinghead gas shall be paid to the various

county treasurers to be credited to the County Highway

Fund as follows: Each county shall receive a

proportionate share of the funds available based upon

the proportion of the total value of production from

such county in the corresponding month of the

preceding year, and

d.

before any other apportionment of revenue has been

made pursuant to this paragraph, twelve and one-half

percent (12.5%) shall be allocated to each county as

provided for in subparagraph c of this paragraph and

shall be apportioned, on an average daily attendance

per capita distribution basis, as certified by the

State Superintendent of Public Instruction to the

school districts of the county where such pupils

attend school regardless of residence of such pupil,

provided the school district makes an ad valorem tax

levy of fifteen (15) mills for the current year and

maintains twelve (12) years of instruction;

4. For all monies collected from the tax levied on natural gas

and/or casinghead gas at a tax rate of one percent (1%) pursuant to

the provisions of subsection B of Section 1001 of this title:

a.

fifty percent (50%) of the sum collected from natural

gas and/or casinghead gas shall be paid to the various

county treasurers to be credited to the County Highway

Fund as follows: Each county shall receive a

Oklahoma Statutes - Title 68. Revenue and Taxation

proportionate share of the funds available based upon

the proportion of the total value of production from

such county in the corresponding month of the

preceding year, and

b.

fifty percent (50%) shall be allocated to each county

as provided for in subparagraph a of this paragraph

and shall be apportioned, on an average daily

attendance per capita distribution basis, as certified

by the State Superintendent of Public Instruction to

the school districts of the county where such pupils

attend school regardless of residence of such pupil,

provided the school district makes an ad valorem tax

levy of fifteen (15) mills for the current year and

maintains twelve (12) years of instruction;

5. For all monies collected from the tax levied on natural gas

and/or casinghead gas at a tax rate of two percent (2%) pursuant to

the provisions of paragraph 3 of subsection B of Section 1001 of

this title:

a.

after the total revenue apportioned to the General

Revenue Fund as prescribed by subparagraph b of this

paragraph equals the moving five-year average amount

for gas as defined by paragraph 1 of subsection A of

this section, there shall be apportioned from the

gross production tax levy imposed pursuant to Section

1001 of this title on gas to the Revenue Stabilization

Fund created by Section 34.102 of Title 62 of the

Oklahoma Statutes, the amount of revenue, if any,

which exceeds the moving five-year average amount for

natural gas and/or casinghead gas as defined pursuant

to paragraph 1 of subsection A of this section,

b.

until the apportionment to the General Revenue Fund

equals the moving five-year average amount for gas as

prescribed by paragraph 1 of subsection A of this

section, fifty percent (50%) shall be paid to the

State Treasurer to be placed in the General Revenue

Fund of the state and used for the general expense of

state government, to be paid out pursuant to direct

appropriation by the Legislature,

c.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-five percent

(25%) of the sum collected from natural gas and/or

casinghead gas shall be paid to the various county

treasurers to be credited to the County Highway Fund

as follows: Each county shall receive a proportionate

share of the funds available based upon the proportion

of the total value of production from such county in

the corresponding month of the preceding year, and

Oklahoma Statutes - Title 68. Revenue and Taxation

d.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-five percent

(25%) shall be allocated to each county as provided

for in subparagraph c of this paragraph and shall be

apportioned on an average daily attendance per capita

distribution basis, as certified by the State

Superintendent of Public Instruction, to the school

districts of the county where such pupils attend

school regardless of residence of such pupil, provided

the school district makes an ad valorem tax levy of

fifteen (15) mills for the current year and maintains

twelve (12) years of instruction;

6. For all monies collected from the tax levied on oil at a tax

rate of seven percent (7%) pursuant to the provisions of subsection

B of Section 1001 of this title:

a.

there shall be apportioned from the gross production

tax levy imposed pursuant to Section 1001 of this

title on oil to the Revenue Stabilization Fund created

by Section 34.102 of Title 62 of the Oklahoma

Statutes, after the applicable maximum amount

prescribed by subsection C of this section has been

deposited to the funds therein specified, the amount

of revenue, if any, which would otherwise be

apportioned to the General Revenue Fund and which

exceeds the moving five-year average amount for oil as

defined pursuant to paragraph 2 of subsection A of

this section,

b.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-five and

seventy-two one-hundredths percent (25.72%) shall be

paid to the State Treasurer to be placed in the Common

Education Technology Revolving Fund created in Section

34.90 of Title 62 of the Oklahoma Statutes,

c.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-five and

seventy-two one-hundredths percent (25.72%) shall be

paid to the State Treasurer to be placed in the Higher

Education Capital Revolving Fund created in Section

34.91 of Title 62 of the Oklahoma Statutes,

d.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-five and

seventy-two one-hundredths percent (25.72%) shall be

paid to the State Treasurer to be placed in the

Oklahoma Student Aid Revolving Fund created in Section

34.92 of Title 62 of the Oklahoma Statutes,

e.

before any other apportionment of revenue has been

made pursuant to this paragraph, three and seven

Oklahoma Statutes - Title 68. Revenue and Taxation

f.

g.

hundred forty-five one-thousandths percent (3.745%)

shall be distributed to the various counties of the

state for deposit into the County Bridge and Road

Improvement Fund of each county based on a formula

developed by the Department of Transportation and

approved by the Department of Transportation County

Advisory Board created pursuant to Section 302.1 of

Title 69 of the Oklahoma Statutes to be used for the

purposes set forth in the County Bridge and Road

Improvement Act. The formula shall be similar to the

formula currently used for the distribution of monies

in the County Bridge Program funds, but shall also

take into consideration the effect of the terrain and

traffic volume as related to county road improvement

and maintenance costs,

before any other apportionment of revenue has been

made pursuant to this paragraph, four and twenty-eight

one-hundredths percent (4.28%) shall be paid to the

State Treasurer to be apportioned to:

(1) the following sources and in the following

amounts through the fiscal year ending June 30,

2027:

(a) thirty-three and one-third percent (33 1/3%)

to the Oklahoma Tourism and Recreation

Department Capital Expenditure Revolving

Fund created pursuant to Section 2254.1 of

Title 74 of the Oklahoma Statutes,

(b) thirty-three and one-third percent (33 1/3%)

to the Oklahoma Conservation Commission

Infrastructure Revolving Fund created

pursuant to Section 3-2-110 of Title 27A of

the Oklahoma Statutes, and

(c) thirty-three and one-third percent (33 1/3%)

to the Community Water Infrastructure

Development Revolving Fund created pursuant

to Section 1085.7A of Title 82 of the

Oklahoma Statutes, and

(2) the Oklahoma Water Resources Board Rural Economic

Action Plan Water Projects Fund for the fiscal

year beginning July 1, 2027, and for each fiscal

year thereafter,

before any other apportionment of revenue has been

made pursuant to this paragraph, seven and fourteen

one-hundredths percent (7.14%) of the sum collected

from oil shall be paid to the various county

treasurers, to be credited to the County Highway Fund

as follows: Each county shall receive a proportionate

Oklahoma Statutes - Title 68. Revenue and Taxation

share of the funds available based upon the proportion

of the total value of production from such county in

the corresponding month of the preceding year,

h.

before any other apportionment of revenue has been

made pursuant to this paragraph, seven and fourteen

one-hundredths percent (7.14%) shall be allocated to

each county as provided in subparagraph g of this

paragraph and shall be apportioned, on an average

daily attendance per capita distribution basis, as

certified by the State Superintendent of Public

Instruction, to the school districts of the county

where such pupils attend school regardless of

residence of such pupil, provided the school district

makes an ad valorem tax levy of fifteen (15) mills for

the current year and maintains twelve (12) years of

instruction, and

i.

before any other apportionment of revenue has been

made pursuant to this paragraph, five hundred thirtyfive one-thousandths percent (0.535%) of the levy

shall be transmitted by the Oklahoma Tax Commission to

the Statewide Circuit Engineering District Revolving

Fund as created in Section 687.2 of Title 69 of the

Oklahoma Statutes;

7. For all monies collected from the tax levied on oil at a tax

rate of four percent (4%) pursuant to the provisions of subsection B

of Section 1001 of this title:

a.

there shall be apportioned from the gross production

tax levy imposed pursuant to Section 1001 of this

title on oil to the Revenue Stabilization Fund created

by Section 34.102 of Title 62 of the Oklahoma

Statutes, after the applicable maximum amount

prescribed by subsection C of this section has been

deposited to the funds therein specified, the amount

of revenue, if any, which would otherwise be

apportioned to the General Revenue Fund and which

exceeds the moving five-year average amount for oil as

defined pursuant to paragraph 2 of subsection A of

this section,

b.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-two and onehalf percent (22.5%) shall be paid to the State

Treasurer to be placed in the Common Education

Technology Revolving Fund created in Section 34.90 of

Title 62 of the Oklahoma Statutes,

c.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-two and onehalf percent (22.5%) shall be paid to the State

Oklahoma Statutes - Title 68. Revenue and Taxation

d.

e.

f.

Treasurer to be placed in the Higher Education Capital

Revolving Fund created in Section 34.91 of Title 62 of

the Oklahoma Statutes,

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-two and onehalf percent (22.5%) shall be paid to the State

Treasurer to be placed in the Oklahoma Student Aid

Revolving Fund created in Section 34.92 of Title 62 of

the Oklahoma Statutes,

before any other apportionment of revenue has been

made pursuant to this paragraph, three and twentyeight one-hundredths percent (3.28%) shall be

distributed to the various counties of the state for

deposit into the County Bridge and Road Improvement

Fund of each county based on a formula developed by

the Department of Transportation and approved by the

Department of Transportation County Advisory Board

created pursuant to Section 302.1 of Title 69 of the

Oklahoma Statutes to be used for the purposes set

forth in the County Bridge and Road Improvement Act.

The formula shall be similar to the formula currently

used for the distribution of monies in the County

Bridge Program funds, but shall also take into

consideration the effect of the terrain and traffic

volume as related to county road improvement and

maintenance costs,

before any other apportionment of revenue has been

made pursuant to this paragraph, three and seventyfive one-hundredths percent (3.75%) shall be paid to

the State Treasurer to be apportioned to:

(1) the following sources and in the following

amounts through the fiscal year ending June 30,

2027:

(a) thirty-three and one-third percent (33 1/3%)

to the Oklahoma Tourism and Recreation

Department Capital Expenditure Revolving

Fund created pursuant to Section 2254.1 of

Title 74 of the Oklahoma Statutes,

(b) thirty-three and one-third percent (33 1/3%)

to the Oklahoma Conservation Commission

Infrastructure Revolving Fund created

pursuant to Section 3-2-110 of Title 27A of

the Oklahoma Statutes, and

(c) thirty-three and one-third percent (33 1/3%)

to the Community Water Infrastructure

Development Revolving Fund created pursuant

Oklahoma Statutes - Title 68. Revenue and Taxation

to Section 1085.7A of Title 82 of the

Oklahoma Statutes, and

(2) the Oklahoma Water Resources Board Rural Economic

Action Plan Water Projects Fund for the fiscal

year beginning July 1, 2027, and for each fiscal

year thereafter,

g.

before any other apportionment of revenue has been

made pursuant to this paragraph, twelve and one-half

percent (12.5%) of the sum collected from oil shall be

paid to the various county treasurers, to be credited

to the County Highway Fund as follows: Each county

shall receive a proportionate share of the funds

available based upon the proportion of the total value

of production from such county in the corresponding

month of the preceding year,

h.

before any other apportionment of revenue has been

made pursuant to this paragraph, twelve and one-half

percent (12.5%) shall be allocated to each county as

provided in subparagraph g of this paragraph and shall

be apportioned on an average daily attendance per

capita distribution basis, as certified by the State

Superintendent of Public Instruction, to the school

districts of the county where such pupils attend

school regardless of residence of such pupil, provided

the school district makes an ad valorem tax levy of

fifteen (15) mills for the current year and maintains

twelve (12) years of instruction, and

i.

before any other apportionment of revenue has been

made pursuant to this paragraph, forty-seven onehundredths percent (0.47%) of the levy shall be

transmitted by the Tax Commission to the Statewide

Circuit Engineering District Revolving Fund as created

in Section 687.2 of Title 69 of the Oklahoma Statutes;

8. For all monies collected from the tax levied on oil at a tax

rate of one percent (1%) pursuant to the provisions of subsection B

of Section 1001 of this title:

a.

fifty percent (50%) of the sum collected shall be paid

to the various county treasurers, to be credited to

the County Highway Fund as follows: Each county shall

receive a proportionate share of the funds available

based upon the proportion of the total value of

production from such county in the corresponding month

of the preceding year, and

b.

fifty percent (50%) shall be allocated to each county

as provided for in subparagraph a of this paragraph

and shall be apportioned on an average daily

attendance per capita distribution basis, as certified

Oklahoma Statutes - Title 68. Revenue and Taxation

by the State Superintendent of Public Instruction, to

the school districts of the county where such pupils

attend school regardless of residence of such pupil,

provided the school district makes an ad valorem tax

levy of fifteen (15) mills for the current year and

maintains twelve (12) years of instruction;

9. For all monies collected from the tax levied on oil at a tax

rate of two percent (2%) pursuant to the provisions of paragraph 3

of subsection B of Section 1001 of this title:

a.

there shall be apportioned from the gross production

tax levy imposed pursuant to Section 1001 of this

title on oil to the Revenue Stabilization Fund created

by Section 34.102 of Title 62 of the Oklahoma

Statutes, the amount of revenue, if any, which exceeds

the moving five-year average amount for oil as defined

pursuant to paragraph 2 of subsection A of this

section,

b.

until the apportionment to the General Revenue Fund

equals the moving five-year average amount for oil as

prescribed by paragraph 2 of subsection A of this

section, fifty percent (50%) shall be paid to the

State Treasurer to be placed in the General Revenue

Fund of the state and used for the general expense of

state government, to be paid out pursuant to direct

appropriation by the Legislature,

c.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-five percent

(25%) of the sum collected from oil shall be paid to

the various county treasurers, to be credited to the

County Highway Fund as follows: Each county shall

receive a proportionate share of the funds available

based upon the proportion of the total value of

production from such county in the corresponding month

of the preceding year, and

d.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-five percent

(25%) shall be allocated to each county as provided in

subparagraph c of this paragraph and shall be

apportioned on an average daily attendance per capita

distribution basis, as certified by the State

Superintendent of Public Instruction, to the school

districts of the county where such pupils attend

school regardless of residence of such pupil, provided

the school district makes an ad valorem tax levy of

fifteen (15) mills for the current year and maintains

twelve (12) years of instruction;

Oklahoma Statutes - Title 68. Revenue and Taxation

10. On or after June 28, 2018 and before July 1, 2025, the

gross production tax levied on natural gas or casinghead gas at the

rate of five percent (5%) provided for in paragraph 3 of subsection

B of Section 1001 of this title shall be apportioned as follows:

a.

after the total revenue apportioned to the General

Revenue Fund as prescribed by subparagraph b of this

paragraph equals the moving five-year average amount

for gas as defined by paragraph 1 of subsection A of

this section, there shall be apportioned from the

gross production tax levy imposed pursuant to Section

1001 of this title on natural gas and/or casinghead

gas to the Revenue Stabilization Fund created pursuant

to Section 34.102 of Title 62 of the Oklahoma

Statutes, the amount of revenue, if any, which exceeds

the moving five-year average amount for gas as defined

pursuant to paragraph 1 of subsection A of this

section,

b.

until the apportionment to the General Revenue Fund

equals the moving five-year average amount for gas as

prescribed by paragraph 1 of subsection A of this

section, eighty percent (80%) shall be paid to the

State Treasurer of the state to be placed in the

General Revenue Fund of the state and used for the

general expense of state government, to be paid out

pursuant to direct appropriation by the Legislature,

c.

before any other apportionment of revenue has been

made pursuant to this paragraph, ten percent (10%) of

the sum collected from natural gas and/or casinghead

gas shall be paid to the various county treasurers to

be credited to the County Highway Fund as follows:

Each county shall receive a proportionate share of the

funds available based upon the proportion of the total

value of production from such county in the

corresponding month of the preceding year,

d.

before any other apportionment of revenue has been

made pursuant to this paragraph, ten percent (10%)

shall be allocated to each county as provided for in

subparagraph c of this paragraph and shall be

apportioned, on an average daily attendance per capita

distribution basis, as certified by the State

Superintendent of Public Instruction to the school

districts of the county where such pupils attend

school regardless of residence of such pupil, provided

the school district makes an ad valorem tax levy of

fifteen (15) mills for the current year and maintains

twelve (12) years of instruction;

Oklahoma Statutes - Title 68. Revenue and Taxation

11. Beginning July 1, 2025, the gross production tax levied on

natural gas or casinghead gas at the rate of five percent (5%)

provided for in paragraph 3 of subsection B of Section 1001 of this

title shall be apportioned as follows:

a.

after the total revenue apportioned to the General

Revenue Fund as prescribed by subparagraph b of this

paragraph equals the moving five-year average amount

for gas as defined by paragraph 1 of subsection A of

this section, there shall be apportioned from the

gross production tax levy imposed pursuant to Section

1001 of this title on natural gas and/or casinghead

gas to the Revenue Stabilization Fund created pursuant

to Section 34.102 of Title 62 of the Oklahoma

Statutes, the amount of revenue, if any, which exceeds

the moving five-year average amount for gas as defined

pursuant to paragraph 1 of subsection A of this

section,

b.

until the apportionment to the General Revenue Fund

equals the moving five-year average amount for gas as

prescribed by paragraph 1 of subsection A of this

section, forty percent (40%) shall be paid to the

State Treasurer of the state to be placed in the

General Revenue Fund of the state and used for the

general expense of state government, to be paid out

pursuant to direct appropriation by the Legislature,

c.

before any other apportionment of revenue has been

made pursuant to this paragraph, ten percent (10%) of

the sum collected from natural gas and/or casinghead

gas shall be paid to the various county treasurers to

be credited to the County Highway Fund as follows:

Each county shall receive a proportionate share of the

funds available based upon the proportion of the total

value of production from such county in the

corresponding month of the preceding year,

d.

before any other apportionment of revenue has been

made pursuant to this paragraph, ten percent (10%)

shall be allocated to each county as provided for in

subparagraph c of this paragraph and shall be

apportioned, on an average daily attendance per capita

distribution basis, as certified by the State

Superintendent of Public Instruction to the school

districts of the county where such pupils attend

school regardless of residence of such pupil, provided

the school district makes an ad valorem tax levy of

fifteen (15) mills for the current year and maintains

twelve (12) years of instruction, and

Oklahoma Statutes - Title 68. Revenue and Taxation

e.

before any other apportionment of revenue has been

made pursuant to this paragraph, forty percent (40%)

shall be remitted to the State Treasurer to be

credited to the Preserving and Advancing County

Transportation Fund created in Section 1 of this act,

but in no event shall the total amount apportioned in

any fiscal year pursuant to this subparagraph exceed

Seventy-five Million Dollars ($75,000,000.00). Any

amounts in excess of Seventy-five Million Dollars

($75,000,000.00) shall be placed in the General

Revenue Fund of the state and used for the general

expense of state government, to be paid out pursuant

to direct appropriation by the Legislature; and

12. On or after June 28, 2018, the gross production tax on oil

levied at the rate of five percent (5%) provided for in paragraph 3

of subsection B of Section 1001 of this title shall be apportioned

as follows:

a.

there shall be apportioned from the gross production

tax levy imposed pursuant to Section 1001 of this

title on oil to the Revenue Stabilization Fund created

by Section 34.102 of Title 62 of the Oklahoma

Statutes, after the applicable maximum amount

prescribed by subsection C of this section has been

deposited to the funds therein specified, the amount

of revenue, if any, which would otherwise be

apportioned to the General Revenue Fund and which

exceeds the moving five-year average amount for oil as

defined pursuant to paragraph 2 of subsection A of

this section,

b.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-three and

seventy-five one-hundredths percent (23.75%) shall be

paid to the State Treasurer to be placed in the Common

Education Technology Revolving Fund created in Section

34.90 of Title 62 of the Oklahoma Statutes,

c.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-three and

seventy-five one-hundredths percent (23.75%) shall be

paid to the State Treasurer to be placed in the Higher

Education Capital Revolving Fund created in Section

34.91 of Title 62 of the Oklahoma Statutes,

d.

before any other apportionment of revenue has been

made pursuant to this paragraph, twenty-three and

seventy-five one-hundredths percent (23.75%) shall be

paid to the State Treasurer to be placed in the

Oklahoma Student Aid Revolving Fund created in Section

34.92 of Title 62 of the Oklahoma Statutes,

Oklahoma Statutes - Title 68. Revenue and Taxation

e.

f.

g.

before any other apportionment of revenue has been

made pursuant to this paragraph, three and twentyeight one-hundredths percent (3.28%) shall be

distributed to the various counties of the state for

deposit into the County Bridge and Road Improvement

Fund of each county based on a formula developed by

the Department of Transportation and approved by the

Department of Transportation County Advisory Board

created pursuant to Section 302.1 of Title 69 of the

Oklahoma Statutes to be used for the purposes set

forth in the County Bridge and Road Improvement Act.

The formula shall be similar to the formula currently

used for the distribution of monies in the County

Bridge Program funds, but shall also take into

consideration the effect of the terrain and traffic

volume as related to county road improvement and

maintenance costs,

before any other apportionment of revenue has been

made pursuant to this paragraph, five percent (5%)

shall be paid to the State Treasurer to be apportioned

to:

(1) the following sources and in the following

amounts through the fiscal year ending June 30,

2027:

(a) thirty-three and one-third percent (33 1/3%)

to the Oklahoma Tourism and Recreation

Department Capital Expenditure Revolving

Fund created pursuant to Section 2254.1 of

Title 74 of the Oklahoma Statutes,

(b) thirty-three and one-third percent (33 1/3%)

to the Oklahoma Conservation Commission

Infrastructure Revolving Fund created

pursuant to Section 3-2-110 of Title 27A of

the Oklahoma Statutes, and

(c) thirty-three and one-third percent (33 1/3%)

to the Community Water Infrastructure

Development Revolving Fund created pursuant

to Section 1085.7A of Title 82 of the

Oklahoma Statutes, and

(2) the Oklahoma Water Resources Board Rural Economic

Action Plan Water Projects Fund for the fiscal

year beginning July 1, 2027, and for each fiscal

year thereafter,

before any other apportionment of revenue has been

made pursuant to this paragraph, ten percent (10%) of

the sum collected from oil shall be paid to the

various county treasurers, to be credited to the

Oklahoma Statutes - Title 68. Revenue and Taxation

County Highway Fund as follows: Each county shall

receive a proportionate share of the funds available

based upon the proportion of the total value of

production from such county in the corresponding month

of the preceding year,

h.

before any other apportionment of revenue has been

made pursuant to this paragraph, ten percent (10%)

shall be allocated to each county as provided in

subparagraph g of this paragraph and shall be

apportioned on an average daily attendance per capita

distribution basis, as certified by the State

Superintendent of Public Instruction, to the school

districts of the county where such pupils attend

school regardless of residence of such pupil, provided

the school district makes an ad valorem tax levy of

fifteen (15) mills for the current year and maintains

twelve (12) years of instruction, and

i.

before any other apportionment of revenue has been

made pursuant to this paragraph, forty-seven onehundredths percent (0.47%) of the levy shall be

transmitted by the Tax Commission to the Statewide

Circuit Engineering District Revolving Fund as created

in Section 687.2 of Title 69 of the Oklahoma Statutes.

C. Provided, notwithstanding any other provision of this

section, the total amounts deposited to the Common Education

Technology Revolving Fund, the Higher Education Capital Revolving

Fund, the Oklahoma Student Aid Revolving Fund, the Rural Economic

Action Plan Water Projects Fund, the Oklahoma Tourism and Recreation

Department Capital Expenditure Revolving Fund, the Oklahoma

Conservation Commission Infrastructure Revolving Fund and the

Community Water Infrastructure Development Revolving Fund pursuant

to paragraphs 6, 7 and 11 of subsection B of this section shall not

exceed One Hundred Fifty Million Dollars ($150,000,000.00) in any

fiscal year. Except as otherwise provided in this subsection, all

sums in excess of One Hundred Fifty Million Dollars

($150,000,000.00) in any fiscal year which would otherwise be

deposited in such funds shall be apportioned by the Oklahoma Tax

Commission to the General Revenue Fund of the state.

Added by Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963.

Renumbered from § 10-1004 of this title by Laws 1965, c. 215, § 2.

Amended by Laws 1982, c. 329, § 1, eff. July 1, 1982; Laws 1985, c.

180, § 8, eff. July 1, 1985; Laws 1986, c. 223, § 39, operative July

1, 1986; Laws 1988, c. 165, § 28, operative July 1, 1988; Laws 1989,

1st Ex. Sess., c. 2, § 95, emerg. eff. April 25, 1990; Laws 1992, c.

376, § 5, eff. July 1, 1992; Laws 1993, c. 239, § 18, eff. July 1,

1993; Laws 1999, 1st Ex. Sess., c. 1, § 3, emerg. eff. Feb. 5, 1999;

Laws 1999, c. 254, § 6, eff. June 30, 1999; Laws 2000, c. 419, § 4,

Oklahoma Statutes - Title 68. Revenue and Taxation

emerg. eff. June 9, 2000; Laws 2001, c. 270, § 1, emerg. eff. May

24, 2001; Laws 2002, c. 416, § 2, eff. July 1, 2002; Laws 2006, 2nd

Ex. Sess., c. 43, § 1, eff. July 1, 2006; Laws 2007, c. 1, § 55,

eff. July 1, 2007; Laws 2009, c. 305, § 1, eff. July 1, 2009; Laws

2010, c. 256, § 4, eff. July 1, 2010; Laws 2011, c. 319, § 1, emerg.

eff. May 24, 2011; Laws 2012, c. 2, § 1, emerg. eff. March 12, 2012;

Laws 2012, c. 205, § 1, eff. Nov. 1, 2012; Laws 2014, c. 346, § 3,

eff. July 1, 2014; Laws 2016, c. 164, § 1, emerg. eff. April 25,

2016; Laws 2016, c. 337, § 4, eff. Nov. 1, 2016; Laws 2017, c. 355,

§ 2, eff. July 1, 2017; Laws 2018, 2nd Ex. Sess., c. 8, § 8; Laws

2019, c. 168, § 2, eff. Nov. 1, 2019; Laws 2020, c. 161, § 61,

emerg. eff. May 21, 2020; Laws 2022, c. 111, § 1, eff. July 1, 2022;

Laws 2025, c. 490, § 2, eff. July 1, 2025.

NOTE: Laws 1998, c. 317, § 5 repealed by Laws 1999, 1st Ex. Sess.,

c. 1, § 7, emerg. eff. Feb. 5, 1999. Laws 2006, 2nd Ex. Sess., c.

45, § 5 repealed by Laws 2007, c. 1, § 56, eff. July 1, 2007. Laws

2019, c. 266, § 1 repealed by Laws 2020, c. 161, § 62, emerg. eff.

May 21, 2020.

§68-1004a. Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 7, emerg.

eff. Feb. 5, 1999.