Okla. Stat. tit. 68, § 68-707.1
This is the official text of Okla. Stat. tit. 68, § 68-707.1, 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 excise tax on special fuel - Levy -
Official statutory text
Exemptions - Disposition of revenues.
A. In addition to the excise taxes levied by Sections 703 and
705 of this title, there is hereby levied an excise tax of two and
one-half cents ($0.025) upon the use within this state of each and
every gallon of special fuel, which shall be reported and collected
in the same manner as provided by law for the reporting and
collecting of all other tax levies upon the use of special fuel
within this state.
B. The tax levied by this section shall not apply to special
fuel which is exempt from tax under the provisions of Section 708 of
this title.
C. The excise tax of two and one-half cents ($0.025) per gallon
of special fuel levied in this section, together with any interest
and penalties thereon, collected by the Tax Commission shall be
apportioned monthly as follows:
Two cents ($0.02) of the two and one-half cents ($0.025),
together with any interest and penalties thereon, shall be
apportioned according to the provisions of paragraph 1 of Section
704 of this title.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 341
Eighty-seven and five-tenths of one percent (87.5 of 1%) of the
one-half of one cent ($0.005) of the two and one-half cents
($0.025), together with any interest and penalties thereon, 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. Twelve and five-tenths of one percent (12.5
of 1%) of the one-half of one cent ($0.005) of the two and one-half
cents ($0.025), together with any interest and penalties thereon,
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.
A. In addition to the excise taxes levied by Sections 703 and
705 of this title, there is hereby levied an excise tax of two and
one-half cents ($0.025) upon the use within this state of each and
every gallon of special fuel, which shall be reported and collected
in the same manner as provided by law for the reporting and
collecting of all other tax levies upon the use of special fuel
within this state.
B. The tax levied by this section shall not apply to special
fuel which is exempt from tax under the provisions of Section 708 of
this title.
C. The excise tax of two and one-half cents ($0.025) per gallon
of special fuel levied in this section, together with any interest
and penalties thereon, collected by the Tax Commission shall be
apportioned monthly as follows:
Two cents ($0.02) of the two and one-half cents ($0.025),
together with any interest and penalties thereon, shall be
apportioned according to the provisions of paragraph 1 of Section
704 of this title.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 341
Eighty-seven and five-tenths of one percent (87.5 of 1%) of the
one-half of one cent ($0.005) of the two and one-half cents
($0.025), together with any interest and penalties thereon, 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. Twelve and five-tenths of one percent (12.5
of 1%) of the one-half of one cent ($0.005) of the two and one-half
cents ($0.025), together with any interest and penalties thereon,
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.
Status: in_force · Read it on the official government site
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