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Oklahoma Legislature· SB 1239Becomes law without Governor's signature 05/07/2026

An act relating to Service Oklahoma, the official text

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1                   STATE OF OKLAHOMA

1

2                  2nd Session of the 60th Legislature (2026)

2

3 SENATE BILL 1239               By: Haste
3

4

4

5

5

6                   AS INTRODUCED

6

7   An Act relating to Service Oklahoma; amending 47 O.S.

7   2021, Section 1104, as last amended by Section 18,

8   Chapter 330, O.S.L. 2025 (47 O.S. Supp. 2025, Section

8   1104), which relates to apportionment; amending,

9   merging, consolidating, and repealing multiple

9   versions of statute; modifying termination date of

10  certain apportionment; updating statutory language;

10  repealing 47 O.S. 2021, Section 1104, as last amended

11  by Section 7, Chapter 171, O.S.L. 2025 (47 O.S. Supp.

11  2025, Section 1104), which relates to apportionment;

12  and declaring an emergency.

12

13

13

14

14

15 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
15

16  SECTION 1.      AMENDATORY  47 O.S. 2021, Section 1104, as

16

17 last amended by Section 18, Chapter 330, O.S.L. 2025 (47 O.S. Supp.
17

18 2025, Section 1104), is amended to read as follows:
18

19  Section 1104. A. Unless otherwise provided by law, all fees,

19

20 taxes, and penalties collected or received pursuant to the Oklahoma
20

21 Vehicle License and Registration Act or Section 1-101 et seq. of
21

22 this title shall be apportioned and distributed monthly by the
22

23 Oklahoma Tax Commission Service Oklahoma in accordance with this
23

24 section. Service Oklahoma shall provide to the Oklahoma Tax
24

    Req. No. 2448                                              Page 1
1 Commission monthly reports of motor vehicle collection information,
1

2 including, but not limited to, motor vehicle monthly apportionment
2

3 information, refunds, canceled vouchers, waste tire collections,
3

4 organ donor program amounts, driver license records, prorate
4

5 amounts, and sales tax amounts. The reports shall be delivered
5

6 electronically pursuant to the current calendar year apportionment
6

7 disbursement schedule provided to Service Oklahoma by the Oklahoma
7

8 Tax Commission on or before December 1st 1 annually.
8

9   One percent (1%) of the monies referred to in this section shall

9

10 be apportioned to the Licensed Operator Performance Fund created in
10

11 Section 3-106 of this title, in accordance with the applicable
11

12 metrics determined by Service Oklahoma.
12

13  B. 1. The following percentages of the monies referred to in

13

14 subsection A of this section shall be apportioned to the various
14

15 school districts in accordance with paragraph 2 of this subsection:
15

16  a. from October 1, 2000, until June 30, 2001, thirty-five

16

17                 and forty-six one-hundredths percent (35.46%),

17

18  b. for the year beginning July 1, 2001, and ending June

18

19                 30, 2002, thirty-five and ninety-one one-hundredths

19

20                 percent (35.91%),

20

21  c. for the year beginning July 1, 2002, through the year

21

22                 ending on June 30, 2015, thirty-six and twenty one-

22

23                 hundredths percent (36.20%),

23

24

24

    Req. No. 2448                                       Page 2
1   d. for the year beginning July 1, 2015, through the year

1

2                  ending on June 30, 2019, thirty-six and twenty one-

2

3                  hundredths percent (36.20%), but in no event shall the

3

4                  amount apportioned in any fiscal year pursuant to this

4

5                  subparagraph exceed the total amount apportioned for

5

6                  the fiscal year ending on June 30, 2015. Any amounts

6

7                  in excess of such limitation shall be placed to the

7

8                  credit of the General Revenue Fund, and

8

9   e. for the year beginning July 1, 2019, and all

9

10                 subsequent years, thirty-six and twenty one-hundredths

10

11                 percent (36.20%), but in no event shall the amount

11

12                 apportioned in any fiscal year pursuant to this

12

13                 subparagraph exceed the total amount apportioned for

13

14                 the fiscal year ending on June 30, 2015. Any amounts

14

15                 in excess of such limitation shall be placed to the

15

16                 credit of the Rebuilding Oklahoma Access and Driver

16

17                 Safety Fund created in Section 1521 of Title 69 of the

17

18                 Oklahoma Statutes.

18

19  2. The monies apportioned pursuant to subparagraphs a through e

19

20 of paragraph 1 of this subsection shall be apportioned to the
20

21 various school districts so that each district shall receive an
21

22 amount based upon the proportion that each district's average daily
22

23 attendance bears to the total average daily attendance of those
23

24

24

    Req. No. 2448                                           Page 3
1 districts entitled to receive funds pursuant to this section as
1

2 certified by the State Department of Education.
2

3   Each district's allocation of funds shall be remitted to the

3

4 county treasurer of the county wherein the administrative
4

5 headquarters of the district are is located.
5

6   No district shall be eligible for the funds herein provided

6

7 unless the district makes an ad valorem tax levy of fifteen (15)
7

8 mills and maintains nine (9) years of instruction and pursuant to
8

9 the rules of the State Board of Education, is authorized to maintain
9

10 ten (10) years of instruction.
10

11  C. The following percentages of the monies referred to in

11

12 subsection A of this section shall be remitted to the State
12

13 Treasurer to be credited to the General Revenue Fund of the State
13

14 Treasury:
14

15  1. From October 1, 2000, until June 30, 2001, forty-five and

15

16 ninety-seven one-hundredths percent (45.97%);
16

17  2. For the year beginning July 1, 2001, and ending June 30,

17

18 2002, forty-five and twenty-nine one-hundredths percent (45.29%);
18

19  3. For the year beginning July 1, 2002, and for the subsequent

19

20 fiscal years ending June 30, 2007, forty-four and eighty-four one-
20

21 hundredths percent (44.84%);
21

22  4. For the year beginning July 1, 2007, and ending June 30,

22

23 2008, thirty-nine and eighty-four one-hundredths percent (39.84%);
23

24

24

    Req. No. 2448                                               Page 4
1       5. For the year beginning July 1, 2008, and ending June 30,

1

2 2009, thirty-four and eighty-four one-hundredths percent (34.84%);
2

3       6. For the period beginning July 1, 2009, and ending December

3

4 31, 2012, twenty-nine and eighty-four one-hundredths percent
4

5 (29.84%);
5

6       7. For the period beginning January 1, 2013, and ending June

6

7 30, 2013, twenty-nine and thirty-four one-hundredths percent
7

8 (29.34%);
8

9       8. For the year beginning July 1, 2013, and ending June 30,

9

10 2014, twenty-six and eighty-four one-hundredths percent (26.84%);
10

11 and
11

12      9. For the year beginning July 1, 2014, through the year ending

12

13 June 30, 2019, twenty-four and eighty-four one-hundredths percent
13

14 (24.84%).
14

15      D. The following percentages of the monies referred to in

15

16 subsection A of this section shall be remitted to the State
16

17 Treasurer to be credited to the State Transportation Fund:
17

18      1. From October 1, 2000, until June 30, 2001, thirty one-

18

19 hundredths percent (0.30%);
19

20      2. For the year beginning July 1, 2001, through the year ending

20

21 on June 30, 2015, thirty-one one-hundredths percent (0.31%);
21

22      3. For the year beginning July 1, 2015, through the year ending

22

23 on June 30, 2019, thirty-one one-hundredths percent (0.31%), but in
23

24 no event shall the amount apportioned in any fiscal year pursuant to
24

    Req. No. 2448                                               Page 5
1 this paragraph exceed the total amount apportioned for the fiscal
1

2 year ending on June 30, 2015. Any amounts in excess of such
2

3 limitation shall be placed to the credit of the General Revenue
3

4 Fund; and
4

5   4. For the year beginning July 1, 2019, and all subsequent

5

6 years, thirty-one one-hundredths percent (0.31%), but in no event
6

7 shall the amount apportioned in any fiscal year pursuant to this
7

8 paragraph exceed the total amount apportioned for the fiscal year
8

9 ending on June 30, 2015. Any amounts in excess of such limitation
9

10 shall be placed to the credit of the Rebuilding Oklahoma Access and
10

11 Driver Safety Fund created in Section 1521 of Title 69 of the
11

12 Oklahoma Statutes.
12

13  E. 1. The following percentages of the monies referred to in

13

14 subsection A of this section shall be apportioned to the various
14

15 counties as set forth in paragraph 2 of this subsection:
15

16  a. from October 1, 2000, until June 30, 2001, seven and

16

17                 nine one-hundredths percent (7.09%),

17

18  b. for the year beginning July 1, 2001, and ending June

18

19                 30, 2002, seven and eighteen one-hundredths percent

19

20                 (7.18%),

20

21  c. for the year beginning July 1, 2002, through the year

21

22                 ending on June 30, 2015, seven and twenty-four one-

22

23                 hundredths percent (7.24%),

23

24

24

    Req. No. 2448                                            Page 6
1   d. for the year beginning July 1, 2015, through the year

1

2                  ending on June 30, 2019, seven and twenty-four one-

2

3                  hundredths percent (7.24%), but in no event shall the

3

4                  amount apportioned in any fiscal year pursuant to this

4

5                  subparagraph exceed the total amount apportioned for

5

6                  the fiscal year ending on June 30, 2015. Any amounts

6

7                  in excess of such limitation shall be placed to the

7

8                  credit of the General Revenue Fund, and

8

9   e. for the year beginning July 1, 2019, and all

9

10                 subsequent years, seven and twenty-four one-hundredths

10

11                 percent (7.24%), but in no event shall the amount

11

12                 apportioned in fiscal years 2019 through 2024 pursuant

12

13                 to this subparagraph exceed the total amount

13

14                 apportioned for the fiscal year ending on June 30,

14

15                 2015, and in no event shall the amount apportioned in

15

16                 fiscal year 2026 and subsequent fiscal years exceed

16

17                 the amount apportioned for the fiscal year ending on

17

18                 June 30, 2025. Any amounts in excess of such

18

19                 limitation shall be placed to the credit of the

19

20                 Rebuilding Oklahoma Access and Driver Safety Fund

20

21                 created in Section 1521 of Title 69 of the Oklahoma

21

22                 Statutes.

22

23  2. The monies apportioned pursuant to subparagraphs a through e

23

24 of paragraph 1 of this subsection shall be apportioned as follows:
24

    Req. No. 2448                                                Page 7
1 forty percent (40%) of such sum shall be distributed to the various
1

2 counties in that proportion which the county road mileage of each
2

3 county bears to the entire state road mileage as certified by the
3

4 Transportation Commission and the remaining sixty percent (60%) of
4

5 such sum shall be distributed to the various counties on the basis
5

6 in the proportion which the population and area of each county bears
6

7 to the total population and area of the state. The population shall
7

8 be as shown by the last Federal Decennial Census or the most recent
8

9 annual estimate provided by the United States Bureau of the Census.
9

10 The funds shall be used for the purpose of constructing and
10

11 maintaining county highways; provided, however, the county treasurer
11

12 may deposit so much of the funds in the sinking fund as may be
12

13 necessary for the retirement of interest and annual accrual of
13

14 indebtedness created by the issuance of county or township bonds for
14

15 road purposes. Such deposits to the sinking fund shall not exceed
15

16 forty percent (40%) of the funds allocated to a county pursuant to
16

17 this paragraph.
17

18  F. 1. The following percentages of the monies referred to in

18

19 subsection A of this section shall be remitted to the county
19

20 treasurers of the respective counties and by them deposited in a
20

21 separate special revenue fund to be used by the county commissioners
21

22 in accordance with paragraph 2 of this subsection:
22

23  a. from October 1, 2000, until June 30, 2001, two and

23

24                 fifty-three one-hundredths percent (2.53%),

24

    Req. No. 2448                                               Page 8
1   b. for the year beginning July 1, 2001, and ending June

1

2                  30, 2002, two and fifty-six one-hundredths percent

2

3                  (2.56%),

3

4   c. for the year beginning July 1, 2002, through the year

4

5                  ending on June 30, 2015, two and fifty-nine one-

5

6                  hundredths percent (2.59%),

6

7   d. for the year beginning July 1, 2015, through the year

7

8                  ending on June 30, 2019, two and fifty-nine one-

8

9                  hundredths percent (2.59%), but in no event shall the

9

10                 amount apportioned in any fiscal year pursuant to this

10

11                 subparagraph exceed the total amount apportioned for

11

12                 the fiscal year ending on June 30, 2015. Any amounts

12

13                 in excess of such limitation shall be placed to the

13

14                 credit of the General Revenue Fund, and

14

15  e. for the year beginning July 1, 2019, and all

15

16                 subsequent years, two and fifty-nine one-hundredths

16

17                 percent (2.59%), but in no event shall the amount

17

18                 apportioned in fiscal years 2019 through 2024 pursuant

18

19                 to this subparagraph exceed the total amount

19

20                 apportioned for the fiscal year ending on June 30,

20

21                 2015, and in no event shall the amount apportioned in

21

22                 fiscal year 2026 and subsequent fiscal years exceed

22

23                 the amount apportioned for the fiscal year ending on

23

24                 June 30, 2025. Any amounts in excess of such

24

    Req. No. 2448                                                Page 9
1                  limitation shall be placed to the credit of the

1

2                  Rebuilding Oklahoma Access and Driver Safety Fund

2

3                  created in Section 1521 of Title 69 of the Oklahoma

3

4                  Statutes.

4

5   2. The monies apportioned pursuant to subparagraphs a through e

5

6 of paragraph 1 of this subsection shall be used for the primary
6

7 purpose of matching federal funds for the construction of federal
7

8 aid projects on county roads, or constructing and maintaining county
8

9 or township highways and permanent bridges of such counties. The
9

10 distribution of monies apportioned by this paragraph shall be made
10

11 upon the basis of the current formula based upon road mileage, area,
11

12 and population as related to county road improvement and maintenance
12

13 costs. Provided, however, the Department of Transportation may
13

14 update the formula factors from time to time as necessary to account
14

15 for changing conditions.
15

16  G. 1. The following percentages of the monies referred to in

16

17 subsection A of this section shall be transmitted by the Tax
17

18 Commission Service Oklahoma to the various counties as set forth in
18

19 paragraph 2 of this subsection:
19

20  a. from October 1, 2000, until June 30, 2001, three and

20

21                 fifty-five one-hundredths percent (3.55%),

21

22  b. for the year beginning July 1, 2001, and ending June

22

23                 30, 2002, three and fifty-nine one-hundredths percent

23

24                 (3.59%),

24

    Req. No. 2448                                              Page 10
1   c. for the year beginning July 1, 2002, through the year

1

2                  ending on June 30, 2015, three and sixty-two one-

2

3                  hundredths percent (3.62%),

3

4   d. for the year beginning July 1, 2015, through the year

4

5                  ending on June 30, 2019, three and sixty-two one-

5

6                  hundredths percent (3.62%), but in no event shall the

6

7                  amount apportioned in any fiscal year pursuant to this

7

8                  subparagraph exceed the total amount apportioned for

8

9                  the fiscal year ending on June 30, 2015. Any amounts

9

10                 in excess of such limitation shall be placed to the

10

11                 credit of the General Revenue Fund, and

11

12  e. for the year beginning July 1, 2019, and all

12

13                 subsequent years, three and sixty-two one-hundredths

13

14                 percent (3.62%), but in no event shall the amount

14

15                 apportioned in fiscal years 2019 through 2024 pursuant

15

16                 to this subparagraph exceed the total amount

16

17                 apportioned for the fiscal year ending on June 30,

17

18                 2015, and in no event shall the amount apportioned in

18

19                 fiscal year 2026 and subsequent fiscal years exceed

19

20                 the amount apportioned for the fiscal year ending on

20

21                 June 30, 2025. Any amounts in excess of such

21

22                 limitation shall be placed to the credit of the

22

23                 Rebuilding Oklahoma Access and Driver Safety Fund

23

24

24

    Req. No. 2448                                           Page 11
1                  created in Section 1521 of Title 69 of the Oklahoma

1

2                  Statutes.

2

3   2. The monies apportioned pursuant to subparagraphs a through e

3

4 of paragraph 1 of this subsection shall be transmitted to the
4

5 various counties on the basis of a formula to be developed by the
5

6 Department of Transportation. Such formula shall be similar to that
6

7 currently used for the distribution of County Bridge Program funds,
7

8 but also taking into consideration the effect of terrain and traffic
8

9 volume as related to county road improvement and maintenance costs.
9

10 Provided, however, the Department of Transportation may update the
10

11 formula factors from time to time as necessary to account for
11

12 changing conditions. The funds shall be transmitted to the various
12

13 county treasurers to be deposited in the county highway fund of
13

14 their respective counties.
14

15  H. 1. The following percentages of the monies referred to in

15

16 subsection A of this section shall be apportioned to the various
16

17 counties as set forth in paragraph 2 of this subsection:
17

18  a. from October 1, 2000, until June 30, 2001, eighty-one

18

19                 one-hundredths percent (0.81%),

19

20  b. for the year beginning July 1, 2001, and ending June

20

21                 30, 2002, eighty-two one-hundredths percent (0.82%),

21

22  c. for the year beginning July 1, 2002, through the year

22

23                 ending on June 30, 2015, eighty-three one-hundredths

23

24                 percent (0.83%),

24

    Req. No. 2448                                            Page 12
1   d. for the year beginning July 1, 2015, through the year

1

2                  ending on June 30, 2019, eighty-three one-hundredths

2

3                  percent (0.83%), but in no event shall the amount

3

4                  apportioned in any fiscal year pursuant to this

4

5                  subparagraph exceed the total amount apportioned for

5

6                  the fiscal year ending on June 30, 2015. Any amounts

6

7                  in excess of such limitation shall be placed to the

7

8                  credit of the General Revenue Fund, and

8

9   e. for the year beginning July 1, 2019, and all

9

10                 subsequent years, eighty-three one-hundredths percent

10

11                 (0.83%), but in no event shall the amount apportioned

11

12                 in any fiscal year pursuant to this subparagraph

12

13                 exceed the total amount apportioned for the fiscal

13

14                 year ending on June 30, 2015. Any amounts in excess

14

15                 of such limitation shall be placed to the credit of

15

16                 the Rebuilding Oklahoma Access and Driver Safety Fund

16

17                 created in Section 1521 of Title 69 of the Oklahoma

17

18                 Statutes.

18

19  2. The monies apportioned pursuant to subparagraphs a through e

19

20 of paragraph 1 of this subsection shall be apportioned to the
20

21 various counties based upon the proportion that each county's
21

22 population bears to the total state population.
22

23

23

24

24

    Req. No. 2448                                           Page 13
1   Each county's allocation of funds shall be remitted to the

1

2 various county treasurers to be deposited in the general fund of the
2

3 county and used for the support of county government.
3

4   I. 1. The following percentages of the monies referred to in

4

5 subsection A of this section shall be apportioned to the various
5

6 cities and incorporated towns as set forth in paragraph 2 of this
6

7 subsection:
7

8   a. from October 1, 2000, until June 30, 2001, three and

8

9                  four one-hundredths percent (3.04%),

9

10  b. for the year beginning July 1, 2001, and ending June

10

11                 30, 2002, three and eight one-hundredths percent

11

12                 (3.08%),

12

13  c. for the year beginning July 1, 2002, through the year

13

14                 ending on June 30, 2015, three and ten one-hundredths

14

15                 percent (3.10%),

15

16  d. for the year beginning July 1, 2015, through the year

16

17                 ending on June 30, 2019, three and ten one-hundredths

17

18                 percent (3.10%), but in no event shall the amount

18

19                 apportioned in any fiscal year pursuant to this

19

20                 subparagraph exceed the total amount apportioned for

20

21                 the fiscal year ending on June 30, 2015. Any amounts

21

22                 in excess of such limitation shall be placed to the

22

23                 credit of the General Revenue Fund, and

23

24

24

    Req. No. 2448                                           Page 14
1   e. for the year beginning July 1, 2019, and all

1

2                  subsequent years, three and ten one-hundredths percent

2

3                  (3.10%), but in no event shall the amount apportioned

3

4                  in any fiscal year pursuant to this subparagraph

4

5                  exceed the total amount apportioned for the fiscal

5

6                  year ending on June 30, 2015. Any amounts in excess

6

7                  of such limitation shall be placed to the credit of

7

8                  the Rebuilding Oklahoma Access and Driver Safety Fund

8

9                  created in Section 1521 of Title 69 of the Oklahoma

9

10                 Statutes.

10

11  2. The monies apportioned pursuant to subparagraphs a through e

11

12 of paragraph 1 of this subsection shall be apportioned to the
12

13 various cities and incorporated towns based upon the proportion that
13

14 each city or incorporated town's population bears to the total
14

15 population of all cities and incorporated towns in the state. Such
15

16 funds shall be remitted to the various county treasurers for
16

17 allocation to the various cities and incorporated towns. All such
17

18 funds shall be used for the construction, maintenance, repair,
18

19 improvement, and lighting of streets and alleys. Provided, however,
19

20 the governing board of any city or town may, with the approval of
20

21 the county excise board, transfer any surplus funds to the general
21

22 revenue fund of such city or town whenever an emergency requires
22

23 such a transfer.
23

24

24

    Req. No. 2448                                    Page 15
1   J. The following percentages of the monies referred to in

1

2 subsection A of this section shall be remitted to the State
2

3 Treasurer to be credited to the Oklahoma Law Enforcement Retirement
3

4 Fund:
4

5   1. From October 1, 2000, until June 30, 2001, one and twenty-

5

6 two one-hundredths percent (1.22%);
6

7   2. For the year beginning July 1, 2001, and ending June 30,

7

8 2002, one and twenty-three one-hundredths percent (1.23%); and
8

9   3. For the year beginning July 1, 2002, and all subsequent

9

10 years, one and twenty-four one-hundredths percent (1.24%).
10

11  K. Three one-hundredths of one percent (3/100 of 1%) of the

11

12 monies referred to in subsection A of this section shall be remitted
12

13 to the State Treasurer to be credited to the Wildlife Conservation
13

14 Fund. Seventy-five percent (75%) of the funds shall be used for
14

15 fish habitat restoration and twenty-five percent (25%) of the funds
15

16 shall be used in the fish hatchery system for fish production.
16

17  L. 1. For the year beginning July 1, 2007, and ending June 30,

17

18 2008, five percent (5%) of monies referred to in subsection A of
18

19 this section shall be remitted to the State Treasurer to be credited
19

20 to the County Improvements for Roads and Bridges Fund as created in
20

21 Section 507 of Title 69 of the Oklahoma Statutes.
21

22  2. For the year beginning July 1, 2008, and ending June 30,

22

23 2009, ten percent (10%) of monies referred to in subsection A of
23

24 this section shall be remitted to the State Treasurer to be credited
24

    Req. No. 2448                                              Page 16
1 to the County Improvements for Roads and Bridges Fund as created in
1

2 Section 507 of Title 69 of the Oklahoma Statutes.
2

3   3. For the period beginning July 1, 2009, and ending December

3

4 31, 2012, fifteen percent (15%) of monies referred to in subsection
4

5 A of this section shall be remitted to the State Treasurer to be
5

6 credited to the County Improvements for Roads and Bridges Fund as
6

7 created in Section 507 of Title 69 of the Oklahoma Statutes.
7

8   4. For the period beginning January 1, 2013, and ending June

8

9 30, 2013, fifteen and fifty one-hundredths percent (15.50%) of
9

10 monies referred to in subsection A of this section shall be remitted
10

11 to the State Treasurer to be credited to the County Improvements for
11

12 Roads and Bridges Fund as created in Section 507 of Title 69 of the
12

13 Oklahoma Statutes.
13

14  5. For the year beginning July 1, 2013, and ending June 30,

14

15 2014, eighteen percent (18%) of monies referred to in subsection A
15

16 of this section shall be remitted to the State Treasurer to be
16

17 credited to the County Improvements for Roads and Bridges Fund as
17

18 created in Section 507 of Title 69 of the Oklahoma Statutes.
18

19  6. For the year beginning July 1, 2014, twenty percent (20%) of

19

20 monies referred to in subsection A of this section shall be remitted
20

21 to the State Treasurer to be credited to the County Improvements for
21

22 Roads and Bridges Fund as created in Section 507 of Title 69 of the
22

23 Oklahoma Statutes.
23

24

24

    Req. No. 2448                                    Page 17
1   7. For the year beginning July 1, 2015, through the year ending

1

2 on June 30, 2019, twenty percent (20%) of monies referred to in
2

3 subsection A of this section shall be remitted to the State
3

4 Treasurer to be credited to the County Improvements for Roads and
4

5 Bridges Fund as created in Section 507 of Title 69 of the Oklahoma
5

6 Statutes, but in no event shall the total amount apportioned in any
6

7 fiscal year pursuant to this paragraph exceed One Hundred Twenty
7

8 Million Dollars ($120,000,000.00). Any amounts in excess of One
8

9 Hundred Twenty Million Dollars ($120,000,000.00) shall be placed to
9

10 the credit of the General Revenue Fund.
10

11  8. a. Except as provided in subparagraph b of this

11

12                 paragraph, for the year beginning July 1, 2019, and

12

13                 all subsequent years, twenty percent (20%) of monies

13

14                 referred to in subsection A of this section shall be

14

15                 remitted to the State Treasurer to be credited to the

15

16                 County Improvements for Roads and Bridges Fund as

16

17                 created in Section 507 of Title 69 of the Oklahoma

17

18                 Statutes, but in no event shall the total amount

18

19                 apportioned in any fiscal year pursuant to this

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20                 paragraph exceed the fiscal year limitations provided

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21                 in subparagraph c of this paragraph. Any amounts in

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22                 excess of the fiscal year limitations provided in

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23                 subparagraph c of this paragraph shall be placed to

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24                 the credit of the Rebuilding Oklahoma Access and

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    Req. No. 2448                                       Page 18
1                  Driver Safety Fund created in Section 1521 of Title 69

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2                  of the Oklahoma Statutes,.

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3   b. (1) for For the fiscal year beginning July 1, 2021,

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4                  through the fiscal year ending June 30, 2026

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5                  2031, the Oklahoma Tax Commission shall remit

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6                  twenty-five percent (25%) of the monthly

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7                  allocation, otherwise scheduled to be credited to

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8                  the County Improvements for Roads and Bridges

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9                  Fund, to the various counties of the state. The

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10                 Commission shall distribute such funds monthly to

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11                 each county treasurer as follows:

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12                 (a) one-third (1/3) of such funds shall be

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13                 distributed to the various counties in the

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14                 proportion which the area of each county

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15                 bears to the total area of the state,

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16                 (b) one-third (1/3) of such funds shall be

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17                 distributed to the various counties in the

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18                 proportion which the certified county road

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19                 miles of each county bear to the total sum

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20                 of county road miles in the state, and

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21                 (c) one-third (1/3) of such funds shall be

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22                 distributed to the various counties in the

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23                 proportion which the total replacement cost

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24                 for obsolete or deficient bridges according

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    Req. No. 2448                                     Page 19
1                  to the most recent Department of

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2                  Transportation yearly Bridge Summary Report

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3                  for County Bridges for each county bears to

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4                  the total amount of such cost for all such

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5                  county bridges in the state, and.

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6                  (2) for For the fiscal year beginning July 1, 2026

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7                  2031, and all subsequent fiscal years thereafter,

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8                  the Oklahoma Tax Commission Service Oklahoma

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9                  shall remit twenty-five percent (25%) of the

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10                 monthly allocation, otherwise scheduled to be

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11                 credited to the County Improvements for Roads and

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12                 Bridges Fund, to the various counties of the

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13                 state. The Commission Service Oklahoma shall

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14                 distribute such funds monthly to each county

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15                 treasurer as follows:

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16                 (a) one-third (1/3) of such funds shall be

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17                 distributed to the various counties in the

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18                 proportion which the area of each county

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19                 bears to the total area of the state,

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20                 (b) one-third (1/3) of such funds shall be

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21                 distributed to the various counties in the

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22                 proportion which the certified county road

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23                 miles of each county bear to the total sum

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24                 of county road miles in the state, and

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    Req. No. 2448                                     Page 20
1                  (c) one-third (1/3) of such funds shall be

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2                            distributed to the various counties in the

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3                            proportion which the number of county

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4                            bridges in each county according to the

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5                            Department of Transportation 2020 Bridge

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6                            Summary Report for County Bridges bears to

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7                            the total sum of county bridges in the state

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8                            according to such report.

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9   Each county treasurer shall deposit such funds to the

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10  county's county highway fund and such funds shall be used

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11  for maintenance and operations. In no event shall the

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12  total amount apportioned in any fiscal year pursuant to the

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13  provisions of subparagraphs a and b of this paragraph

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14  exceed the fiscal year limitations provided in subparagraph

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15  c of this paragraph, and.

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16  c. the The total amount apportioned each fiscal year

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17                 pursuant to this paragraph shall be limited as

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18                 follows:

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19                 (1) for fiscal years 2020

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20                 through 2022                         $120,000,000.00,

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21                 (2) for fiscal year 2023             $125,000,000.00,

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22                 (3) for fiscal year 2024             $130,000,000.00,

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23                 (4) for fiscal year 2025             $135,000,000.00,

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24                 (5) for fiscal year 2026             $140,000,000.00,

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    Req. No. 2448                                       Page 21
1                  (6) for fiscal year 2027          $145,000,000.00,

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2                  (7) for fiscal year 2028 and all

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3                  subsequent fiscal years

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4                  thereafter                        $150,000,000.00.

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5   M. Twenty-four and eighty-four one-hundredths percent (24.84%)

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6 of the monies referred to in subsection A of this section shall be
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7 remitted to the State Treasurer to be credited to the Rebuilding
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8 Oklahoma Access and Driver Safety Fund created in Section 1521 of
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9 Title 69 of the Oklahoma Statutes.
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10  N. Monies allocated to counties by this section may be

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11 estimated by the county excise board in the budget for the county as
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12 anticipated revenue to the extent of ninety percent (90%) of the
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13 previous year's income from such source; provided, not more than
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14 fifteen percent (15%) can be encumbered during any month.
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15  O. Notwithstanding any other provisions of this section, for

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16 the fiscal year beginning July 1, 2003, the first One Hundred
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17 Thousand Dollars ($100,000.00) of the monies collected or received
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18 by the Tax Commission pursuant to the registration of motorcycles
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19 and mopeds in this state shall be placed to the credit of the
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20 Oklahoma Tax Commission Revolving Fund. Beginning January 1, 2023,
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21 the first One Hundred Thousand Dollars ($100,000.00) of the monies
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22 collected or received by Service Oklahoma pursuant to the
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23 registration of motorcycles and mopeds in this state shall be placed
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24 to the credit of the Service Oklahoma Revolving Fund.
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    Req. No. 2448                                             Page 22
1   SECTION 2.     REPEALER  47 O.S. 2021, Section 1104, as last

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2 amended by Section 7, Chapter 171, O.S.L. 2025 (47 O.S. Supp. 2025,
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3 Section 1104), is hereby repealed.
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4   SECTION 3. It being immediately necessary for the preservation

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5 of the public peace, health or safety, an emergency is hereby
5

6 declared to exist, by reason whereof this act shall take effect and
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7 be in full force from and after its passage and approval.
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9   60-2-2448      MSBB      12/12/2025 10:47:24 AM

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    Req. No. 2448                                            Page 23
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