Oklahoma § 68-500.6 - Apportionment of gasoline and compressed natural gas

§ 68-500.6. Apportionment of gasoline and compressed natural gas

tax.

A. The tax of sixteen cents ($0.16) per gallon of gasoline that

is levied by paragraph 1 of subsection A of Section 500.4 of this

title, the tax upon compressed natural gas levied by paragraph 3 of

subsection A of Section 500.4 of this title, the tax upon liquefied

natural gas levied by paragraph 4 of subsection A of Section 500.4

of this title and the tax of two and eight one-hundredths cents

($0.0208) per gallon of gasoline that is levied by subsection C of

Section 500.4 of this title, and penalties and interest thereon,

collected by the Oklahoma Tax Commission under the levy shall be

apportioned and distributed monthly as follows:

1. The first Two Hundred Fifty Thousand Dollars ($250,000.00)

of the levy collected each month shall be deposited in the State

Treasury to the credit of the State Transportation Fund;

2. One and six hundred twenty-five one-thousandths percent

(1.625%) of the levy shall be remitted to the State Treasurer to the

credit of the High Priority State Bridge Revolving Fund as created

in Section 506 of Title 69 of the Oklahoma Statutes;

3. Sixty-three and seventy-five one-hundredths percent (63.75%)

of the levy shall be deposited in the State Treasury to the credit

of the State Transportation Fund to be apportioned as follows:

a.

the first Eight Hundred Fifty Thousand Dollars

($850,000.00) collected each fiscal year shall be

transferred to the Public Transit Revolving Fund,

created in Section 4031 of Title 69 of the Oklahoma

Statutes, and

b.

the second Eight Hundred Fifty Thousand Dollars

($850,000.00) collected each fiscal year shall be

transferred to the Oklahoma Tourism and Passenger Rail

Revolving Fund and shall be used by the Department of

Transportation:

(1) to contract railroad passenger services,

including but not limited to a route linking

stations in Oklahoma and Tulsa Counties with

other primary points in the national railroad

passenger system and passenger rail service

within the state, and a route beginning at a

station in Oklahoma County and extending north to

the Kansas state line in Kay County, and

(2) to provide necessary facility, signaling, and

track improvements for those contracted services,

c.

forty-one and two-tenths percent (41.2%) of the monies

apportioned to the State Transportation Fund shall be

used for any purpose provided for in Section 1502 of

Title 69 of the Oklahoma Statutes,

Oklahoma Statutes - Title 68. Revenue and Taxation

d.

nine and eight-tenths percent (9.8%) of the monies

apportioned to the State Transportation Fund shall be

used to provide funds for the construction and

maintenance of farm-to-market roads on the state

highway system, and other rural farm-to-market roads

and bridges, and

e.

any remaining amount of the apportionment shall be

deposited into the State Transportation Fund;

4. Twenty-seven percent (27%) of the levy shall be transmitted

by the Tax Commission to the various counties of the state, to be

apportioned and used as follows:

a.

sixty-five and three-tenths percent (65.3%) of the

monies apportioned under this paragraph shall be used

on the following basis:

(1) forty percent (40%) of such sum shall be

distributed to the various counties in the

proportion which the county road mileage of each

county bears to the entire state road mileage as

certified by the Transportation Commission, and

(2) the remaining sixty percent (60%) of such sum

shall be distributed to the various counties on

the basis which the population and area of each

county bears to the total population and area of

the state. The population shall be as shown by

the last Federal Decennial Census or the most

recent annual estimate provided by the U.S.

Bureau of the Census,

b.

twenty-three and one-tenth percent (23.1%) of the

monies apportioned under this paragraph shall be

distributed to the counties in the following manner:

One-third (1/3) on area; one-third (1/3) on rural

population, defined as including the population of all

municipalities with a population of less than five

thousand (5,000) according to the latest Federal

Decennial Census; and one-third (1/3) on county road

mileage, as last certified by the Department of

Transportation, as each county bears to the entire

area, rural population and road mileage of the state,

and

c.

eleven and six-tenths percent (11.6%) of the monies

apportioned under this paragraph shall be distributed

to the various counties of the state 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. The

formula shall be similar to the formula currently used

Oklahoma Statutes - Title 68. Revenue and Taxation

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;

5. Three and one hundred twenty-five one-thousandths percent

(3.125%) of the levy shall be distributed to the various counties of

the state 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. 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;

6. Two and two hundred ninety-seven one-thousandths percent

(2.297%) of the levy 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;

7. One and eight hundred seventy-five one-thousandths percent

(1.875%) of the levy shall be transmitted by the Tax Commission to

the treasurers of the various incorporated cities and towns of the

state in the percentage which the population, as shown by the last

Federal Decennial Census or the most recent annual estimate provided

by the U.S. Bureau of the Census, bears to the total population of

all the incorporated cities and towns in this state. The funds

shall be expended for the construction, repair and maintenance of

the streets and alleys of the incorporated cities and towns of this

state; and

8. Three hundred twenty-eight one-thousandths percent (0.328%)

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.

B. 1. The funds apportioned or transmitted pursuant to

subparagraphs a, b, and c of paragraph 4 of subsection A of this

section, subsection B of Section 500.7 of this title, subsection B

of Section 704 of this title, Section 706 of this title, and

paragraph 2 of subsection D of Section 707.3 of this title shall be

sent to the respective county treasurers and deposited in the county

Oklahoma Statutes - Title 68. Revenue and Taxation

highway fund to be used by the county commissioners for the purpose

of constructing and maintaining county highways and bridges.

2. The funds received by any county shall not be diverted to

any other county of the state, and shall only be expended under the

direction and control of the board of county commissioners in the

county to which the funds are appropriated. If any part of the

funds is diverted for any other purpose, the county commissioners

shall be liable on their bond for double the amount of the money so

diverted. This paragraph shall not prohibit counties from entering

into cooperative agreements pertaining to the maintenance and

construction of roads and bridges.

3. Where any county highway has been laid out over a road

already constructed in any county by the use of money raised from

county bond issues for that purpose, either alone or by the use of

federal or state aid, or both, the county commissioners may set

aside out of the funds apportioned to that county, as provided in

this section, an amount of money equal to the value of any part

thereof, of the interest of such county in such highway or bridge,

which amount of money shall be considered by the excise board in

reducing the levy for the purpose of retiring the bonded

indebtedness and interest thereon of the county, and shall be used

for investment or deposit in the same manner as provided by law for

the disposition of other sinking fund money.

4. In all counties where the county excise board may find it

necessary, because of insufficient revenue, to maintain county

government out of the general fund, after a levy of ten (10) mills

has been made for any fiscal year, the county excise board may

appropriate out of any such funds apportioned to the county an

amount sufficient to pay the salaries of the county commissioners of

the county for the fiscal year.

5. Counties may use funds deposited in the county highway fund

for the purpose of matching federal or state funds, provided such

funds are available, as necessary to secure assistance in the

construction or improvement of the county road system.

C. With regards to the apportionment of the levy as set forth

in paragraph 5 of subsection A of this section, paragraph 5 of

subsection A of Section 500.7 of this title, and subsection C of

Section 707.2 of this title:

1. If any county has an accrued balance of funds which were

appropriated to or otherwise accrued in a restricted road

maintenance fund, such funds shall be deposited directly to the

county highway fund of the county;

2. If any county has an accrued balance of funds which were

appropriated to or otherwise accrued in the County Road Improvement

Fund, or the County Bridge Improvement Fund, such funds shall, by

resolution approved by a majority of the board of county

Oklahoma Statutes - Title 68. Revenue and Taxation

commissioners and filed with the Department of Transportation, be

deposited in the county highway fund of the county;

3. If any county has an accrued balance of funds which were

appropriated to or otherwise accrued in the County Bridge and Road

Improvement Fund, ninety-nine percent (99%) of such funds shall be

remitted to the respective county treasurer for deposit in the

appropriate County Bridge and Road Improvement Fund to be used for

the purpose set forth in the County Bridge and Road Improvement Act.

The remaining one percent (1%) of such funds will be remitted to the

Statewide Circuit Engineering District Revolving Fund; and

4. If any county has an advanced funding agreement with the

Department of Transportation, the Department of Transportation shall

notify the Tax Commission as to the amount the county is obligated

to pay according to the terms of the advanced funding agreement.

The obligated amount shall be transferred each month by the Tax

Commission to the Department of Transportation to the credit of the

County Bridge and Road Improvement Fund from the funds apportioned

to the county pursuant to paragraph 5 of subsection A of this

section. A county may elect to increase the monthly amount to be

repaid pursuant to the advanced funding agreement from the funds

apportioned to the county, but a county shall not be permitted to

reduce the amount agreed to pursuant to the advanced funding

agreement.

D. The tax levied on gasoline pursuant to Section 500.4A of

this title, and the penalties and interest thereon, collected by the

Tax Commission under the levy shall be apportioned and distributed

on a monthly basis to the State Highway Construction and Maintenance

Fund for the purposes authorized by Section 1502 of Title 69 of the

Oklahoma Statutes.

Added by Laws 1996, c. 345, § 6, eff. Oct. 1, 1996. Amended by Laws

1997, c. 284, § 1, eff. July 1, 1997; Laws 1998, c. 5, § 20, emerg.

eff. March 4, 1998; Laws 1998, c. 405, § 3, eff. Nov. 1, 1998; Laws

1999, c. 340, § 1, eff. July 1, 1999; Laws 2001, c. 267, § 1, eff.

July 1, 2001; Laws 2002, c. 458, § 4, eff. July 1, 2002; Laws 2003,

c. 472, § 8; Laws 2006, 2nd Ex.Sess., c. 45, § 3, eff. July 1, 2007;

Laws 2010, c. 256, § 1, eff. July 1, 2010; Laws 2011, c. 163, § 4,

eff. Jan. 1, 2012; Laws 2013, c. 375, § 4, eff. Jan. 1, 2014.

NOTE: Laws 1997, c. 259, § 2 repealed by Laws 1998, c. 5, § 29,

emerg. eff. March 4, 1998.

§68-500.6a. Distribution of tax revenue.

All revenue from the tax of eight one-hundredths of one cent

($0.0008) per gallon imposed pursuant to the provisions of

subsection B of Section 500.4 of Title 68 of the Oklahoma Statutes,

and penalties and interest thereon, collected by the Oklahoma Tax

Commission shall be apportioned and distributed monthly as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation

1. For the fiscal year beginning July 1, 1999, one-third shall

be paid to the State Treasurer and placed to the credit of the

Oklahoma Department of Aerospace and Aeronautics Revolving Fund and

two-thirds shall be apportioned pursuant to the provisions of

Section 500.6 of Title 68 of the Oklahoma Statutes;

2. For the fiscal year beginning July 1, 2000, two-thirds shall

be paid to the State Treasurer and placed to the credit of the

Oklahoma Department of Aerospace and Aeronautics Revolving Fund and

one-third shall be apportioned pursuant to the provisions of Section

500.6 of Title 68 of the Oklahoma Statutes; and

3. For the fiscal year beginning July 1, 2001, and for each

fiscal year thereafter, all such revenue shall be paid to the State

Treasurer and placed to the credit of the Oklahoma Department of

Aerospace and Aeronautics Revolving Fund.

Added by Laws 1999, c. 283, § 4, eff. July 1, 1999. Amended by Laws

2023, c. 126, § 24, eff. Nov. 1, 2023.