Okla. Stat. tit. 17, § 17-327.1

A. Except as otherwise provided by this section, there shall be

an assessment of one cent ($0.01) per gallon upon the sale of each

gallon of motor fuel used or consumed in this state. The assessment

imposed pursuant to the provisions of this section shall be for the

purposes of providing revenue to:

1. The Corporation Commission Revolving Fund pursuant to

paragraph 1 of subsection C of this section;

2. The Petroleum Storage Tank Indemnity Fund pursuant to

paragraphs 3 and 4 of subsection C of this section;

3. The State Transportation Fund pursuant to subparagraph b of

paragraph 5 of subsection C of this section;

4. The Corporation Commission Storage Tank Revolving Fund

pursuant to subparagraph a of paragraph 5 of subsection C of this

section;

5. The Department of Environmental Quality Revolving Fund

pursuant to paragraph 2 of subsection C of this section; and

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6. The Weigh Station Improvement Revolving Fund pursuant to

paragraph 3 of subsection C of this section.

The assessment shall be imposed at the time of the sale of the

motor fuel and shall be precollected and remitted to the Oklahoma

Tax Commission in accordance with Section 500.1 et seq. of Title 68

of the Oklahoma Statutes and as provided by Section 327.2 of this

title.

B. 1. Exempt from the assessment imposed pursuant to

subsection A of this section are:

a. the state government,

b. the federal government,

c. Class I and Class II railroads, and

d. sales for exportation outside of this state by a

licensed exporter.

2. Exempt from the assessment imposed for purposes specified in

paragraph 3 of subsection A of this section are sales of:

a. motor fuel used solely and exclusively in district-

owned or leased public school buses, FFA and 4-H Club

trucks for the purposes of legally transporting public

school children, or in the operation of vehicles used

in driver training,

b. motor fuels used solely and exclusively to propel

motor vehicles on the public roads and highways of

this state when leased or owned and being operated for

the sole benefit of a county, city, town, volunteer

fire department with a state certification and rating,

rural electric cooperative, rural water and sewer

district, rural ambulance service district, or

federally recognized Indian tribe as specified by

Section 500.10 of Title 68 of the Oklahoma Statutes,

c. motor fuel to counties and cities and towns,

d. diesel fuel for off-road purposes specified by Section

500.10 of Title 68 of the Oklahoma Statutes,

e. motor fuel used for agricultural purposes specified by

Section 500.10 of Title 68 of the Oklahoma Statutes,

and

f. motor fuel used in aircraft or in aircraft engines

pursuant to Section 500.10 of Title 68 of the Oklahoma

Statutes.

C. The assessment imposed by subsection A of this section shall

be distributed in the following manner:

1. The first One Million Dollars ($1,000,000.00) collected

during each fiscal year shall be deposited into the Corporation

Commission Revolving Fund created in Section 180.7 of Title 17 of

the Oklahoma Statutes;

2. After deduction of the amount required pursuant to paragraph

1 of this subsection, eight percent (8%) of the remainder of the

Oklahoma Statutes - Title 17. Corporation Commission Page 243

revenue collected during each fiscal year shall be deposited into

the Department of Environmental Quality Revolving Fund created in

Section 2-3-401 of Title 27A of the Oklahoma Statutes;

3. Until the total amount deposited since July 1, 2008, in the

Weigh Station Improvement Revolving Fund totals Eighty-one Million

Dollars ($81,000,000.00), Five Hundred Thousand Dollars

($500,000.00) per month of all revenue from the assessment received

over the amount required by paragraphs 1 and 2 of this subsection

shall be deposited in the Weigh Station Improvement Revolving Fund,

created in Section 1167 of Title 47 of the Oklahoma Statutes and
the

Weigh Station Improvement Revolving Fund totals Eighty-one Million

Dollars ($81,000,000.00), Five Hundred Thousand Dollars

($500,000.00) per month of all revenue from the assessment received

over the amount required by paragraphs 1 and 2 of this subsection

shall be deposited in the Weigh Station Improvement Revolving Fund,

created in Section 1167 of Title 47 of the Oklahoma Statutes and

shall be used solely for the purpose of constructing weigh stations;

4. After the total amount deposited in the Weigh Station

Improvement Revolving Fund totals Eighty-one Million Dollars

($81,000,000.00), any revenue from the assessment received over the

amounts required in paragraphs 1 and 2 of this subsection shall be

deposited in the Petroleum Storage Tank Indemnity Fund as provided

in this section in amounts necessary to maintain the maintenance

level of the Indemnity Fund pursuant to subsection D of this

section; and

5. The balance of any revenue from the assessment remaining

above the amount required in paragraphs 1 through 4 of this

subsection shall be deposited as follows:

a. the first One Million Dollars ($1,000,000.00)

collected during each fiscal year shall be deposited

in the Corporation Commission Storage Tank Revolving

Fund for the purpose of implementing the provisions of

the Oklahoma Petroleum Storage Tank Consolidation Act

and the rules promulgated thereunder, and

b. the balance of the monies collected during each fiscal

year shall be deposited in the State Transportation

Fund and shall be used solely for the purpose of

matching Federal-Aid funds for the construction of

highways and roads in this state.

D. 1. If at any time the Petroleum Storage Tank Indemnity Fund

falls below the required maintenance level on or before December 31,

2032, the Administrator shall notify the Tax Commission that the

Indemnity Fund has fallen below the required maintenance level and

that the assessment is to be deposited into the Indemnity Fund for

at least three (3) calendar months pursuant to the provisions of

paragraph 2 of this subsection.

2. At least fifteen (15) days prior to the calendar month in

which the assessment is to be collected for credit to the Indemnity

Fund, the Tax Commission, upon notification by the Administrator

that the Indemnity Fund has fallen below the required maintenance

level, shall notify the suppliers, licensed importers or other

appropriate persons that the assessment is being imposed for

purposes of maintaining the Indemnity Fund. The notice shall

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include a date certain upon which to begin collecting the assessment

for credit to the Indemnity Fund and a date certain for ending the

assessment for credit to the Indemnity Fund. Upon notice by the Tax

Commission that the assessment imposed is for credit to the

Indemnity Fund, the supplier, licensed importer or other appropriate

person shall also assess, for the specified period required by the

Tax Commission, the sales of:

a. motor fuel used solely and exclusively in district-

owned or leased public school buses, FFA and 4-H Club

trucks for the purposes of legally transporting public

school children or in the operation of vehicles used

in driver's training,

b. motor fuels used solely and exclusively to propel

motor vehicles on the public roads and highways of the

state when leased or owned and being operated for the

sole benefit of a county, city or town, volunteer fire

department with a state certification and rating,

rural electric cooperative, rural water and sewer

district, rural ambulance service district, or

federally recognized Indian tribe as specified by

Section 500.10 of Title 68 of the Oklahoma Statutes,

c. motor fuel to counties and cities and towns,

d. diesel fuel for off-road purposes specified by Section

500.10 of Title 68 of the Oklahoma Statutes,

e. motor fuel used for agricultural purposes specified by
cooperative, rural water and sewer

district, rural ambulance service district, or

federally recognized Indian tribe as specified by

Section 500.10 of Title 68 of the Oklahoma Statutes,

c. motor fuel to counties and cities and towns,

d. diesel fuel for off-road purposes specified by Section

500.10 of Title 68 of the Oklahoma Statutes,

e. motor fuel used for agricultural purposes specified by

Section 500.10 of Title 68 of the Oklahoma Statutes,

and

f. motor fuel used in aircraft and aircraft engines

pursuant to Section 500.10 of Title 68 of the Oklahoma

Statutes.

3. After the collection period required by this subsection has

expired, the revenue collected from the assessment shall be again

deposited in the Corporation Commission Storage Tank Revolving Fund

and the State Transportation Fund as provided in paragraph 5 of

subsection C of this section.