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1 STATE OF OKLAHOMA
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2 2nd Session of the 60th Legislature (2026)
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3 SENATE BILL 1358 By: Nice
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6 AS INTRODUCED
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7 An Act relating to roads and bridges; amending 68
7 O.S. 2021, Section 1353, as last amended by Section
8 4, Chapter 441, O.S.L. 2024 (68 O.S. Supp. 2025,
8 Section 1353), which relates to the apportionment of
9 revenues derived from sales tax; modifying
9 apportionment for certain fiscal years; creating the
10 Preserving and Advancing City and Town Transportation
10 Fund; providing for allocation of funds; requiring
11 certain confirmation from Department of
11 Transportation; updating statutory references;
12 providing for codification; providing an effective
12 date; and declaring an emergency.
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15 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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16 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1353, as
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17 last amended by Section 4, Chapter 441, O.S.L. 2024 (68 O.S. Supp.
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18 2025, Section 1353), is amended to read as follows:
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19 Section 1353. A. It is hereby declared to be the purpose of
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20 the Oklahoma Sales Tax Code to provide funds for the financing of
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21 the program provided for by the Oklahoma Social Security Act and to
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22 provide revenues for the support of the functions of the state
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23 government of Oklahoma, and for this purpose it is hereby expressly
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24 provided that, revenues derived pursuant to the provisions of the
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Req. No. 2687 Page 1
1 Oklahoma Sales Tax Code, subject to the apportionment requirements
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2 for the Oklahoma Tax Commission and Office of Management and
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3 Enterprise Services Joint Computer Enhancement Fund provided by
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4 Section 265 of this title, and further subject to the apportionment
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5 requirement provided in subsection D of this section, shall be
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6 apportioned as follows:
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7 1. Except as provided in subsection C of this section, the
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8 following amounts shall be paid to the State Treasurer to be placed
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9 to the credit of the General Revenue Fund to be paid out pursuant to
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10 direct appropriation by the Legislature:
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11 Fiscal Year Amount
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12 FY 2003 and FY 2004 86.04%
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13 FY 2005 85.83%
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14 FY 2006 85.54%
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15 FY 2007 85.04%
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16 FY 2008 through FY 2022 83.61%
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17 FY 2023 through FY 2027 83.36%
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18 FY 2028 and each fiscal year thereafter 83.61% 83.11%;
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19 2. The following amounts shall be paid to the State Treasurer
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20 to be placed to the credit of the Education Reform Revolving Fund of
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21 the State Department of Education:
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22 a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
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23 one-hundredths percent (10.42%),
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Req. No. 2687 Page 2
1 b. for FY 2006 through FY 2020, ten and forty-six one-
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2 hundredths percent (10.46%),
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3 c. for FY 2021:
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4 (1) for the month beginning July 1, 2020, through the
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5 month ending August 31, 2020, ten and forty-six
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6 one-hundredths percent (10.46%), and
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7 (2) for the month beginning September 1, 2020,
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8 through the month ending June 30, 2021, eleven
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9 and ninety-six one-hundredths percent (11.96%),
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10 and
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11 d. for FY 2022 and each fiscal year thereafter, ten and
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12 forty-six one-hundredths percent (10.46%);
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13 3. The following amounts shall be paid to the State Treasurer
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14 to be placed to the credit of the Teachers' Retirement System
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15 Dedicated Revenue Revolving Fund:
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16 Fiscal Year Amount
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17 FY 2003 and FY 2004 3.54%
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18 FY 2005 3.75%
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19 FY 2006 4.0%
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20 FY 2007 4.5%
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21 FY 2008 through FY 2020 5.0%
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22 FY 2021:
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Req. No. 2687 Page 3
1 a. for the month beginning July
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2 1, 2020, through the month
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3 ending August 31, 2020 5.0%
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4 b. for the month beginning
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5 September 1, 2020, through
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6 the month ending June 30,
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7 2021 3.5%
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8 FY 2022 5.0%
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9 FY 2023 through FY 2027 5.25%
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10 FY 2028 and each fiscal year thereafter 5.0%;
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11 4. a. except as otherwise provided in subparagraph b of this
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12 paragraph, for the fiscal year beginning July 1, 2022,
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13 and for each fiscal year thereafter, eighty-seven one-
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14 hundredths percent (0.87%) shall be paid to the State
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15 Treasurer to be further apportioned as follows:
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16 (1) twenty-four percent (24%) shall be placed to the
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17 credit of the Oklahoma Tourism Promotion
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18 Revolving Fund, but in no event shall such
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19 apportionment exceed Five Million Dollars
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20 ($5,000,000.00) in any fiscal year,
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21 (2) forty-four percent (44%) shall be placed to the
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22 credit of the Oklahoma Tourism Capital
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23 Improvement Revolving Fund, but in no event shall
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1 such apportionment exceed Nine Million Dollars
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2 ($9,000,000.00) in any fiscal year, and
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3 (3) thirty-two percent (32%) shall be placed to the
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4 credit of the Oklahoma Route 66 Commission
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5 Revolving Fund, but in no event shall such
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6 apportionment exceed Six Million Six Hundred
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7 Thousand Dollars ($6,600,000.00) in any fiscal
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8 year, and
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9 b. any amounts which exceed the limitations of
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10 subparagraph a of this paragraph shall be placed to
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11 the credit of the General Revenue Fund; and
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12 5. For the fiscal year beginning July 1, 2015, and for each
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13 fiscal year thereafter, six one-hundredths percent (0.06%) shall be
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14 placed to the credit of the Oklahoma Historical Society Capital
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15 Improvement and Operations Revolving Fund, but in no event shall
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16 such apportionment exceed the total amount apportioned pursuant to
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17 this paragraph for the fiscal year ending on June 30, 2015. Any
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18 amounts which exceed the limitations of this paragraph shall be
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19 placed to the credit of the General Revenue Fund; and
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20 6. For fiscal year 2028 and subsequent fiscal years, fifty one-
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21 hundredths percent (0.50%) shall be placed to the credit of the
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22 Preserving and Advancing City and Town Transportation Fund created
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23 in Section 2 of this act.
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1 B. Provided, for the fiscal year beginning July 1, 2007, and
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2 every fiscal year thereafter, an amount of revenue shall be
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3 apportioned to each municipality or county which levies a sales tax
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4 subject to the provisions of Section 1357.10 of this title and
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5 subsection F of Section 2701 of this title equal to the amount of
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6 sales tax revenue of such municipality or county exempted by the
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7 provisions of Section 1357.10 of this title and subsection F of
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8 Section 2701 of this title. The Oklahoma Tax Commission shall
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9 promulgate and adopt rules necessary to implement the provisions of
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10 this subsection.
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11 C. From the monies that would otherwise be apportioned to the
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12 General Revenue Fund pursuant to subsection A of this section, there
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13 shall be apportioned the following amounts:
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14 1. For the month ending August 31, 2019:
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15 a. Nine Million Six Hundred Thousand Dollars
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16 ($9,600,000.00) to the credit of the State Highway
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17 Construction and Maintenance Fund created in Section
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18 1501 of Title 69 of the Oklahoma Statutes, and
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19 b. Two Million Dollars ($2,000,000.00) to the credit of
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20 the Oklahoma Railroad Maintenance Revolving Fund
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21 created in Section 309 of Title 66 of the Oklahoma
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22 Statutes;
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23 2. For the month ending September 30, 2019:
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1 a. Twenty Million Dollars ($20,000,000.00) to the credit
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2 of the State Highway Construction and Maintenance Fund
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3 created in Section 1501 of Title 69 of the Oklahoma
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4 Statutes, and
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5 b. Two Million Dollars ($2,000,000.00) to the credit of
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6 the Oklahoma Railroad Maintenance Revolving Fund
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7 created in Section 309 of Title 66 of the Oklahoma
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8 Statutes;
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9 3. For the month ending October 31, 2019:
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10 a. Twenty Million Dollars ($20,000,000.00) to the credit
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11 of the State Highway Construction and Maintenance Fund
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12 created in Section 1501 of Title 69 of the Oklahoma
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13 Statutes, and
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14 b. Two Million Dollars ($2,000,000.00) to the credit of
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15 the Oklahoma Railroad Maintenance Revolving Fund
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16 created in Section 309 of Title 66 of the Oklahoma
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17 Statutes;
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18 4. For the month ending November 30, 2019:
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19 a. Twenty Million Dollars ($20,000,000.00) to the credit
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20 of the State Highway Construction and Maintenance Fund
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21 created in Section 1501 of Title 69 of the Oklahoma
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22 Statutes, and
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23 b. Two Million Dollars ($2,000,000.00) to the credit of
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24 the Oklahoma Railroad Maintenance Revolving Fund
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Req. No. 2687 Page 7
1 created in Section 309 of Title 66 of the Oklahoma
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2 Statutes; and
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3 5. For the month ending December 31, 2019:
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4 a. Twenty Million Dollars ($20,000,000.00) to the credit
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5 of the State Highway Construction and Maintenance Fund
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6 created in Section 1501 of Title 69 of the Oklahoma
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7 Statutes, and
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8 b. Two Million Dollars ($2,000,000.00) to the credit of
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9 the Oklahoma Railroad Maintenance Revolving Fund
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10 created in Section 309 of Title 66 of the Oklahoma
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11 Statutes.
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12 D. For fiscal year 2029, and each subsequent fiscal year, Fifty
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13 Million Dollars ($50,000,000.00) shall be placed to the credit of
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14 the Oklahoma Capital Assets Maintenance and Protection Fund created
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15 in Section 2 188B of this act Title 73 of the Oklahoma Statutes.
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16 SECTION 2. NEW LAW A new section of law to be codified
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17 in the Oklahoma Statutes as Section 509 of Title 69, unless there is
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18 created a duplication in numbering, reads as follows:
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19 A. There is hereby created in the State Treasury a revolving
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20 fund to be known as the "Preserving and Advancing City and Town
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21 Transportation Fund". The fund shall be a continuing fund, not
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22 subject to fiscal year limitations, and shall consist of all
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23 appropriations and transfers made by the Legislature and the
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24 apportionments made pursuant to Section 1353 of Title 68 of the
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Req. No. 2687 Page 8
1 Oklahoma Statutes. All monies accruing to the credit of the fund
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2 are hereby appropriated and may be budgeted and expended beginning
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3 with the fiscal year ending June 30, 2027, and each fiscal year
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4 thereafter pursuant to subsection B of this section. Expenditures
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5 from the fund shall be made upon warrants issued by the State
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6 Treasurer against claims filed as prescribed by law with the
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7 Director of the Office of Management and Enterprise Services for
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8 approval and payment.
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9 B. The funds apportioned pursuant to Section 1353 of Title 68
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10 of the Oklahoma Statutes shall be used as necessary for the
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11 construction, reconstruction, and maintenance of municipal roads or
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12 bridges as defined by the Transportation Commission. Prior to any
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13 funds for such projects being allocated, the municipality seeking
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14 such funds shall submit the proposed project to the Department of
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15 Transportation, which shall evaluate and confirm whether the
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16 proposed projects are in accordance with the criteria provided for
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17 in this subsection. Roads and bridges proposed for construction,
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18 reconstruction, and maintenance will be generally evaluated based on
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19 the state of project innovation, readiness, structural adequacy,
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20 safety, serviceability, necessity for public use, structural
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21 deficiency, and special reductions for characteristics such as
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22 detour length, traffic safety features, and current school bus
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23 routes. Upon confirmation by the Department of Transportation that
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24 a proposed project is in accordance with the criteria provided for
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1 in this subsection, funds shall be allocated to the municipality for
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2 use in such project.
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3 SECTION 3. This act shall become effective July 1, 2026.
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4 SECTION 4. It being immediately necessary for the preservation
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5 of the public peace, health or safety, an emergency is hereby
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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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Req. No. 2687 Page 10Every fact on this page links to its source, starting with the official bill record.