Okla. Stat. tit. 68, § 68-500.4B
This is the official text of Okla. Stat. tit. 68, § 68-500.4B, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Additional tax imposed on diesel fuel and gasoline -
Official statutory text
Apportionment of revenue.
A. For the purpose of providing revenue for the support of the
functions of state government, in addition to the tax imposed by
Section 500.4 of Title 68 of the Oklahoma Statutes, there is hereby
imposed a tax of:
1. Six cents ($0.06) per gallon on all diesel fuel used or
consumed in this state; and
2. Three cents ($0.03) per gallon on all gasoline used or
consumed in this state.
B. All remaining revenue from the tax imposed by subsection A
of this section and penalties and interest thereon collected by the
Oklahoma Tax Commission, after the requirements of Section 500.63 of
Title 68 of the Oklahoma Statutes have been fulfilled, shall be
deposited as follows:
1. Prior to July 1, 2019, the remaining revenue shall be
apportioned by the Oklahoma Tax Commission and transmitted to the
State Treasurer who shall deposit such revenue in the General
Revenue Fund; and
2. Beginning July 1, 2019, the remaining revenue shall be
apportioned by the Oklahoma Tax Commission and transmitted to the
State Treasurer who shall deposit such revenue in the Rebuilding
Oklahoma Access and Driver Safety Fund created in Section 1521 of
Title 69 of the Oklahoma Statutes.
A. For the purpose of providing revenue for the support of the
functions of state government, in addition to the tax imposed by
Section 500.4 of Title 68 of the Oklahoma Statutes, there is hereby
imposed a tax of:
1. Six cents ($0.06) per gallon on all diesel fuel used or
consumed in this state; and
2. Three cents ($0.03) per gallon on all gasoline used or
consumed in this state.
B. All remaining revenue from the tax imposed by subsection A
of this section and penalties and interest thereon collected by the
Oklahoma Tax Commission, after the requirements of Section 500.63 of
Title 68 of the Oklahoma Statutes have been fulfilled, shall be
deposited as follows:
1. Prior to July 1, 2019, the remaining revenue shall be
apportioned by the Oklahoma Tax Commission and transmitted to the
State Treasurer who shall deposit such revenue in the General
Revenue Fund; and
2. Beginning July 1, 2019, the remaining revenue shall be
apportioned by the Oklahoma Tax Commission and transmitted to the
State Treasurer who shall deposit such revenue in the Rebuilding
Oklahoma Access and Driver Safety Fund created in Section 1521 of
Title 69 of the Oklahoma Statutes.
Status: in_force · Read it on the official government site
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