Okla. Stat. tit. 69, § 69-1727

This is the official text of Okla. Stat. tit. 69, § 69-1727, part of Oklahoma’s Stat. tit. 69, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 69,." 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.

Apportionment of motor fuel taxes on fuels consumed on

Official statutory text

turnpikes - Limitations.

(a) Until all bonds of the Authority and the interest thereon

are paid in full, the Oklahoma Tax Commission shall each month

determine an amount equal to the motor fuel excise taxes computed on

ninety-seven and one-half percent (97 1/2%) of the total gallonage

of all fuels consumed, during the calendar month in which the tax

being apportioned accrued, on all Oklahoma turnpike projects and

apportion a sum equal to such amount from all gasoline tax

collections as follows: Ninety-seven percent (97%) of such amount

to the Authority and three percent (3%) to the General Revenue Fund

of the State Treasury, after which apportionment all other

apportionments of motor fuel excise taxes shall be made as provided

for by law. Such apportionments shall be deducted exclusively from

those funds which would otherwise be apportioned to the Department

or Commission for expenditure on state highways, without affecting

the amounts presently apportioned to the various municipalities,

counties, or for county roads.

(b) If at the time of any monthly apportionment required herein:

(1) there shall be a balance in the trust fund created by

Section 1730 of this Code, equal to one and one-half (1 1/2) times

the maximum amount of principal, including any sinking fund or

amortization requirements, and interest payable in any fiscal year,

beginning July 1, and ending on June 30, thereafter, on account of

all turnpike revenue and turnpike revenue refunding bonds of the

Authority issued pursuant to the provisions of this article prior to

May 1, 1992, and then outstanding, or

(2) if no such bonds are outstanding,

the Oklahoma Tax Commission shall apportion to the trust fund the

amount referred to in subsection (a) of this section so long as any

Oklahoma Statutes - Title 69. Roads, Bridges, and Ferries Page 338

turnpike revenue and turnpike revenue refunding bonds issued after

May 1, 1992, continue to be outstanding. Thereafter, the Oklahoma

Tax Commission shall apportion the amount referred to in subsection

(a) of this section as provided for by law.

(c) In addition to those sums collected and disbursed in

subsections (a) and (b) of this section, the Oklahoma Tax Commission

shall in each fiscal year determine an amount equal to the motor

fuel excise taxes computed on ninety-seven and one-half percent (97

1/2%) of the total gallonage of all fuels consumed, during the

fiscal year in which the tax being apportioned accrued on the

Industrial Parkway, and, after making the apportionments set out in

subsections (a) and (b) of this section, apportion a sum equal to

said amount from all gasoline tax collections as follows: Ninety-

seven percent (97%) to the Oklahoma Turnpike Authority, and three

percent (3%) to the General Revenue Fund of the State Treasury,

after which apportionment all other apportionments of motor fuel

excise taxes shall be made according to existing or subsequently

enacted apportionment laws, provided that in no event shall the

total of the apportionments made pursuant to subsections (a), (b)

and (c) of this section exceed the motor fuel tax earned on all of

the Oklahoma turnpikes.

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.