Okla. Stat. tit. 68, § 68-706
This is the official text of Okla. Stat. tit. 68, § 68-706, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Purpose, apportionment and distribution of tax
Official statutory text
It is hereby declared to be the purpose of the levy in Section
705 of this title to provide funds for the construction and
maintenance of county highways and permanent bridges in such
counties and for these purposes it is hereby expressly provided that
the special fuel use tax levied by Section 705 of this title shall
be apportioned and distributed monthly by the Tax Commission 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
Oklahoma Statutes - Title 68. Revenue and Taxation Page 340
Department of Transportation, as each county bears to the entire
area, rural population and road mileage of the state. The funds
apportioned pursuant to this section shall be used in accordance
with and subject to the provisions of subsection B of Section 500.6
of this title.
705 of this title to provide funds for the construction and
maintenance of county highways and permanent bridges in such
counties and for these purposes it is hereby expressly provided that
the special fuel use tax levied by Section 705 of this title shall
be apportioned and distributed monthly by the Tax Commission 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
Oklahoma Statutes - Title 68. Revenue and Taxation Page 340
Department of Transportation, as each county bears to the entire
area, rural population and road mileage of the state. The funds
apportioned pursuant to this section shall be used in accordance
with and subject to the provisions of subsection B of Section 500.6
of this title.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.