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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

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PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MF-106
STATUS AS OF JANUARY 1, 2001

OKLAHOMA

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
      Rates shown composed of the following parts:
Gasoline: 17 Cents - - 16 cents in §68-500.4(1); 1 cent in §17-354 See remarks
Diesel: 14 Cents - - 13 cents in §68-500.4(2), 1 cent in §17-354 See remarks
LPG: 17 Cents - - 5.5¢ in §68-703; 1¢ in §68-705; 2.5¢ in §68-707.1; 1¢ in §707.2; 6¢ in §68-707.3; 1¢ in 17-354 See remarks
Gasohol: 17 Cents - - Same as gasoline. See remarks
         Rates shown include additional 1 cent per gallon to fund the Petroleum Storage Tank Release
Environmental Cleanup Indemnity Fund.
Petroleum Storage Tank
Release Environmental
Cleanup Indemnity Fund.....
1 cent Distributed as follows:
Corporation Commission....    $1,000,000 Regulatory activities associated with the exploration and
production of oil and gas.
  17-354
Environmental Trust
Revolving Fund.....
   $1,000,000 Cleanup of abandoned oil and gas processing and
refining sites.
  17-354
State Transportation Fund.....    Remainder Construction, repair and maintenance of State highways. When the balance of the Petroleum Storage Tank Release Indemnity Fund falls below
$5,000,000, the additional 1 cent tax is to be deposited in the Indemnity Fund for 90 days. Tax
from 97.5 percent of all fuels used on turnpikes, not exceeding $1,000,000 per year, or
$3,000,000 per year if additional bonds are sold, is deducted from State Transportation Fund
and paid to Turnpike Authority. This fund also receives certain motor-vehicle revenues. (See
Table MV-106)
17-354
  16 cents
(gasoline, gasohol)
Distributed as follows:
Native American Indian
Tribes.....
   4.5 percent   These funds are deemed to be in lieu of tribal tax revenues that the tribes would have otherwise
collected on sales of motor fuels.
68-500.63(C)(3)
Aeronautics Commission
Revolving Fund.....
   $3,000 monthly   Estimated amount of tax paid on gasoline consumed by engines to propel aircraft. 3-91
State Transportation Fund.....    $250,000 monthly Construction, repair and maintenance of State highways.   68-500.6(A)(1)
     Remainder Distributed as follows:
General Revenue Fund.....       1.625 percent Collection and administration of tax.   68-500.6(A)(2)
        63.75 percent Distributed as follows:   68-500.6(A)(3)
Public Transit Revolving
Fund.....
         $850,000 For establishing, expanding, improving and
maintaining rural and urban mass transportation services.
Fund administered by State DOT.
 

68-500.6(A)(3);
69-4031

Railroad Maintenance
Revolving Fund.....
         $850,000 For rail planning; administration of railroad assistance
projects; rail service continuation payments;
and the acquisition, construction, reconstruction, repair,
maintenance and operation of railroad right-of-way
and trackage. Fund administered by State DOT.
  68-500.6(A)(3);
66-309
State Transportation Fund.....          Remainder Construction and maintenance of State Highways. Tax from 97.5 percent of all fuels used on turnpikes is deducted from the State
Transportation Fund and paid to Turnpike Authority until all of the Authority's debt service has
been paid. From this amount 3 percent apportioned to the State General Fund.
This fund also receives certain motor-vehicle revenues. (See Table MV-106).
68-500.6(A)(3);
69-1727
County Highway Funds.....       27 percent Construction and maintenance of county and township
roads and streets, debt service for county highway bonds,
and 1/3 of 1 percent to State General Fund
for auditing county books.
Distributed among the counties based on a combination of area, population, and road miles. 68-500.6(A)(4)
County Road Improvement
Revolving Fund.....
      3.125 percent For improvement and maintenance of county primary roads. Maximum of $20 million a year paid to counties based on needs. County road and bridge
improvement programs to be coordinated. State DOT. administered.
68-500.6(A)(5)
County Bridge Improvement
Fund.....
      2.625 percent For improving, repairing and replacing county bridges, and
matching Federal-aid funds.
Fund distribution is based on need. State DOT administered. 68-500.6(A)(6)
Incorporated Cities and
Towns.....
      1.875 percent Construction and maintenance of streets and alleys. These funds are distributed to cities and towns in the proportion which the population, as
shown by the last Federal census, bears to the total population of all incorporated cities and
towns in the State.
68-500.6(A)(7)
  13 cents (diesel) Distributed as follows:
Native American Indian
Tribes.....
   4.5 percent   These funds are deemed to be in lieu of tribal tax revenues that the tribes would have otherwise
collected on sales of motor fuels.
68-500.63(C)(3)
State Transportation Fund.....    $83,333 monthly Construction, repair and maintenance of State highways.   68-500.7(A)(1)
     Remainder Distributed as follows:
General Revenue Fund.....       1.39 percent Collection and administration of tax.   68-500.7(A)(2)
State Transportation Fund.....       64.34 percent Construction, repair and maintenance of State highways. Tax from 97.5 percent of all fuels used on turnpikes is deducted from the State Transportation
Fund and paid to Turnpike Authority until all of the Authority's debt service has been paid. From
this amount 3 percent apportioned to the State General Fund. This fund also receives certain
motor-vehicle revenues. (See Table MV-106).
68-500.7(A)(3);
69-1727
County Highway Funds.....       26.58 percent Construction and maintenance of county and township
roads and streets, debt service for county highway bonds,
and 1/3 of 1 percent to State General Fund for auditing
county books.
  68-500.7(A)(4)
County Road Improvement
Revolving Fund.....
      3.85 percent For improvement and maintenance of county primary roads. Maximum of $20 million a year paid to counties based on needs. County road and bridge
improvement programs to be coordinated. State DOT. administered.
68-500.7(A)(5)
County Bridge Improvement
Fund.....
      3.84 percent For improving, repairing and replacing county bridges, and
matching Federal-aid funds.
Fund distribution is based on need. State DOT administered. 68-500.7(A)(6)
  16 cents (LPG) Distributed as follows:
     6 cents Distributed as follows:   68-704(A)(1);
68-707.1(C);
General Revenue Fund.....       3 percent General governmental functions of State government.   68-704(A)(1)
State Transportation Fund.....       72.75 percent Construction, repair and maintenance of State highways. Tax from 97.5 percent of all fuels used on turnpikes is deducted from the State Transportation
Fund and paid to Turnpike Authority until all of the Authority's debt service has been paid. From
this amount 3 percent apportioned to the State General Fund. This fund also receives certain
motor-vehicle revenues. (See Table MV-106).
68-704(A)(1);
68-707.1(C);
69-1727
County Highway Funds.....       24.25 percent Construction and maintenance of county and township
roads and streets, debt service for county highway bonds,
and 1/3 of 1 percent to State General Fund for auditing
county books.
  68-704(A)(1)
State Transportation Fund.....    6 cents Construction, repair and maintenance of State highways. Tax from 97.5 percent of all fuels used on turnpikes is deducted from the State Transportation
Fund and paid to Turnpike Authority until all of the Authority's debt service has been paid. From
this amount 3 percent apportioned to the State General Fund. This fund also receives certain
motor-vehicle revenues. (See Table MV-106).
68-704(A)(2);
68-707.3(D)(1);
69-1727
County Highway Funds.....    2.5 cents Construction and maintenance of county and township
roads and streets, debt service for county highway bonds,
and 1/3 of 1 percent to State General Fund for auditing
county books.
  68-704(A)(3)
County Bridge Improvement
Fund.....
   0.5 cent For improving, repairing and replacing county bridges, and
matching Federal-aid funds.
Maximum of $20 million a year paid to counties based on needs. County road and bridge
improvement programs to be coordinated. Administered by State Department of Transportation.
68-707.1(C)
County Road Improvement
Revolving Fund.....
   1 cent For improvement and maintenance of county primary roads.   68-707.2

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