Okla. Stat. tit. 68, § 68-500.7

A. The tax of thirteen cents ($0.13) per gallon of diesel fuel

that is levied by Section 500.4 of this title, and all penalties and

interest thereon, collected by the Oklahoma Tax Commission under the

levy shall be apportioned and distributed monthly as follows:

1. The first Eighty-three Thousand Three Hundred Thirty-three

Dollars and thirty-three cents ($83,333.33) of the levy collected

each month shall be deposited in the State Treasury to the credit of

the State Transportation Fund;

2. One and thirty-nine one-hundredths percent (1.39%) of the

levy shall be paid by the Commission 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-four and thirty-four one-hundredths percent (64.34%)

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

of the State Transportation Fund;

4. Twenty-six and fifty-eight one-hundredths percent (26.58%)

of the levy shall be transmitted by the Commission to various

counties of the state, to be apportioned as follows:

a. forty-two and one-tenth percent (42.1%) of the monies

apportioned under this paragraph shall be transmitted

to the various counties in the percentage which the

population and area of each county bears to the

population and area of the entire 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. fourteen and five-tenths percent (14.5%) of the monies

apportioned under this paragraph shall be distributed

as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 271

Forty percent (40%) of such sum shall be distributed

to the various counties in that proportion which the

county road mileage of each county bears to the entire

state road mileage as certified by the Transportation

Commission, and 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,

c. twenty-eight and nine-tenths percent (28.9%) of the

monies apportioned under this paragraph shall be

distributed to the several 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

d. fourteen and five-tenths percent (14.5%) 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

for the distribution of the County Bridge Program

funds, but shall also take into consideration the

effect of the terrain and traffic volume as related to

the county road improvement and maintenance costs;

5. Three and eighty-five one-hundredths percent (3.85%) of the

levy shall be distributed 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 the

County Bridge Program funds, but shall also take into consideration
f the

levy shall be distributed 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 the

County Bridge Program funds, but shall also take into consideration

the effect of the terrain and traffic volume as related to the

county road improvement and maintenance costs. The apportionment of

the levy as set forth in this paragraph shall be subject to the

provisions of subsection C of Section 500.6 of this title; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 272

6. Three and thirty-six one-hundredths percent (3.36%) 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; and

7. Forty-eight one-hundredths percent (0.48%) 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. The funds apportioned or transmitted pursuant to the

provisions of subparagraphs a, b, and c of paragraph 4 of subsection

A of this section shall be used in accordance with and subject to

the provisions of subsection B of Section 500.6 of this title.

C. The tax levied on diesel fuel pursuant to Section 500.4A of

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

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.