us-ok/stat
Okla. Stat. tit. 68, § 706
Purpose, apportionment and distribution of tax
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 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.
Amendment history
Added by Laws 1953, p. 331, § 6, eff. May 31, 1953. Amended by Laws 1959, p. 284, § 1. Renumbered from § 727.6 by Laws 1965, c. 215, § 1. Amended by Laws 1986, c. 284, § 13, operative July 1, 1986; Laws 1997, c. 284, § 13, eff. July 1, 1997.
Source: view the official text
Nearby sections (25 sections)
- 610 · Records of importers
- 611 · Importation of motor fuel or diesel fuel without license - Tax…
- 612 · Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997
- 613 · Discontinuance of operations
- 614 · Interstate carriers - Partial invalidity
- 615 · Tax credit on gasoline or diesel fuel consumed outside state -…
- 616 · Citation
- 701 · Definitions
- 702 · Purpose of act - Collection, report and payment of tax
- 703 · Imposition of tax
- 704 · Apportionment and use of proceeds of tax
- 705 · Additional tax
- 706 · Purpose, apportionment and distribution of tax
- 707 · Determination of tax on mileage basis - Levies by political…
- 707.1 · Additional excise tax on special fuel - Levy - Exemptions -…
- 707.2 · Excise tax on special fuel - Levy - Exemptions - Disposition of…
- 707.3 · Additional excise tax on special fuel - Levy - Exemptions -…
- 708 · Exemptions from tax
- 709 · Special fuel dealers' and users' licenses
- 710 · Reports by dealers and users - Payment of tax
- 711 · Registration of vehicles - Use of liquefied gas from cargo tank
- 712 · Records of dealers and users
- 713 · Unlicensed first time users - Payment of tax - Credit or refund
- 714 · Accrual of liability for tax - Liability of lessees
- 715 · Cessation of use of special fuel