Okla. Stat. tit. 68, § 68-704

A. The purpose of Section 701 et seq. of this title is to

provide revenue for general governmental functions of state

government and for the construction and maintenance of state and

county highways and bridges. The tax, including penalties and

interest collected under the levy in Section 703 of this title,

shall be apportioned monthly for use as follows:

1. An amount equal to the revenue, including penalties and

interest thereon, accruing from four cents ($0.04) per gallon of the

five and one-half cents ($0.055) per gallon collected of the tax

levied by Section 703 of this title, shall be apportioned monthly

and used for the following purposes:

a. three percent (3%) shall be paid by the Tax Commission

to the State Treasurer and placed to the credit of the

General Revenue Fund of the State Treasury,

b. seventy-two and three-fourths percent (72 3/4%) shall

be deposited in the State Treasury to the credit of

the State Transportation Fund, and

c. twenty-four and one-fourth percent (24 1/4%) shall be

transmitted by the Tax Commission to various counties

of the state, 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 Census or the most recent

annual estimate provided by the U.S. Bureau of the

Census;

2. An amount equal to the revenue, including penalties and

interest thereon, accruing from one cent ($0.01) per gallon of the

five and one-half cents ($0.055) per gallon collected of the tax

levied by Section 703 of this title, shall be apportioned monthly

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

State Transportation Fund; and

3. An amount equal to the revenue, including penalties and

interest thereon, accruing from one-half cent ($0.005) per gallon of

the five and one-half cents ($0.055) per gallon collected of the tax

levied by Section 703 of this title, shall be apportioned monthly

and distributed as follows:

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 State 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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 339

total population and area of the state. The population shall be as

shown by the last Federal Census or the most recent annual estimate

provided by the U.S. Bureau of the Census.

B. The funds apportioned or transmitted pursuant to the

provisions of subparagraph c of paragraph 1 of subsection A of this

section and paragraph 3 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.