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1 STATE OF OKLAHOMA
1
2 2nd Session of the 60th Legislature (2026)
2
3 SENATE BILL 1390 By: Jech
3
4
4
5
5
6
6
7
7
8 AS INTRODUCED
8
9 An Act relating to gross production tax; amending 68
9 O.S. 2021, Section 1004, as last amended by Section
10 2, Chapter 490, O.S.L. 2025 (68 O.S. Supp. 2025,
10 Section 1004), which relates to apportionments;
11 modifying apportionments for certain fiscal years;
11 modifying annual limitation on apportionment amounts
12 for certain fiscal years; updating statutory
12 language; updating statutory reference; providing an
13 effective date; and declaring an emergency.
13
14
14
15
15
16
16
17 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
17
18 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1004, as
18
19 last amended by Section 2, Chapter 490, O.S.L. 2025 (68 O.S. Supp.
19
20 2025, Section 1004), is amended to read as follows:
20
21 Section 1004. A. As used in this section:
21
22 1. "Moving five-year average amount for gas" means, for
22
23 purposes of the apportionments prescribed by this section, the
23
24 amount of gross production tax on natural gas collected for each of
24
Req. No. 3058 Page 1
1 the five (5) complete fiscal years, as computed by the State Board
1
2 of Equalization pursuant to Section 34.103 of Title 62 of the
2
3 Oklahoma Statutes; and
3
4 2. "Moving five-year average amount for oil" means, for
4
5 purposes of the apportionments prescribed by this section, the
5
6 amount of gross production tax on oil collected for each of the five
6
7 (5) complete fiscal years, as computed by the State Board of
7
8 Equalization pursuant to Section 34.103 of Title 62 of the Oklahoma
8
9 Statutes.
9
10 B. Beginning July 1, 2017, the gross production tax provided
10
11 for in Section 1001 of this title is hereby levied and shall be
11
12 collected and apportioned as follows:
12
13 1. For all monies collected from the tax levied on asphalt or
13
14 ores bearing uranium, lead, zinc, jack, gold, silver or copper:
14
15 a. eighty-five and seventy-two one-hundredths percent
15
16 (85.72%) shall be paid to the State Treasurer of the
16
17 state to be placed in the General Revenue Fund of the
17
18 state and used for the general expense of state
18
19 government, to be paid out pursuant to direct
19
20 appropriation by the Legislature,
20
21 b. seven and fourteen one-hundredths percent (7.14%) of
21
22 the sum collected from natural gas and/or casinghead
22
23 gas or asphalt or ores bearing uranium, lead, zinc,
23
24 jack, gold, silver or copper shall be paid to the
24
Req. No. 3058 Page 2
1 various county treasurers to be credited to the County
1
2 Highway Fund county highway fund as follows: Each
2
3 county shall receive a proportionate share of the
3
4 funds available based upon the proportion of the total
4
5 value of production from such county in the
5
6 corresponding month of the preceding year, and
6
7 c. seven and fourteen one-hundredths percent (7.14%)
7
8 shall be allocated to each county as provided for in
8
9 subparagraph b of this paragraph and shall be
9
10 apportioned, on an average daily attendance per capita
10
11 distribution basis, as certified by the State
11
12 Superintendent of Public Instruction to the school
12
13 districts of the county where such pupils attend
13
14 school regardless of residence of such pupil, provided
14
15 the school district makes an ad valorem tax levy of
15
16 fifteen (15) mills for the current year and maintains
16
17 twelve (12) years of instruction;
17
18 2. For all monies collected from the tax levied on natural gas
18
19 and/or and casinghead gas at a tax rate of seven percent (7%)
19
20 pursuant to the provisions of subsection B of Section 1001 of this
20
21 title:
21
22 a. after the total revenue apportioned to the General
22
23 Revenue Fund as prescribed by subparagraph b of this
23
24 paragraph equals the moving five-year average amount
24
Req. No. 3058 Page 3
1 for gas as defined by paragraph 1 of subsection A of
1
2 this section, there shall be apportioned from the
2
3 gross production tax levy imposed pursuant to Section
3
4 1001 of this title on natural gas and/or and
4
5 casinghead gas to the Revenue Stabilization Fund
5
6 created by Section 34.102 of Title 62 of the Oklahoma
6
7 Statutes, the amount of revenue, if any, which exceeds
7
8 the moving five-year average amount for gas as defined
8
9 pursuant to paragraph 1 of subsection A of this
9
10 section,
10
11 b. until the apportionment to the General Revenue Fund
11
12 equals the moving five-year average amount for gas as
12
13 prescribed by paragraph 1 of subsection A of this
13
14 section, eighty-five and seventy-two one-hundredths
14
15 percent (85.72%) shall be paid to the State Treasurer
15
16 of the state to be placed in the General Revenue Fund
16
17 of the state and used for the general expense of state
17
18 government, to be paid out pursuant to direct
18
19 appropriation by the Legislature,
19
20 c. before any other apportionment of revenue has been
20
21 made pursuant to this paragraph, seven and fourteen
21
22 one-hundredths percent (7.14%) of the sum collected
22
23 from natural gas and/or and casinghead gas shall be
23
24 paid to the various county treasurers to be credited
24
Req. No. 3058 Page 4
1 to the County Highway Fund county highway fund as
1
2 follows: Each county shall receive a proportionate
2
3 share of the funds available based upon the proportion
3
4 of the total value of production from such county in
4
5 the corresponding month of the preceding year, and
5
6 d. before any other apportionment of revenue has been
6
7 made pursuant to this paragraph, seven and fourteen
7
8 one-hundredths percent (7.14%) shall be allocated to
8
9 each county as provided for in subparagraph c of this
9
10 paragraph and shall be apportioned, on an average
10
11 daily attendance per capita distribution basis, as
11
12 certified by the State Superintendent of Public
12
13 Instruction to the school districts of the county
13
14 where such pupils attend school regardless of
14
15 residence of such pupil, provided the school district
15
16 makes an ad valorem tax levy of fifteen (15) mills for
16
17 the current year and maintains twelve (12) years of
17
18 instruction;
18
19 3. For all monies collected from the tax levied on natural gas
19
20 and/or and casinghead gas at a tax rate of four percent (4%)
20
21 pursuant to the provisions of subsection B of Section 1001 of this
21
22 title:
22
23 a. after the total revenue apportioned to the General
23
24 Revenue Fund as prescribed by subparagraph b of this
24
Req. No. 3058 Page 5
1 paragraph equals the moving five-year average amount
1
2 for gas as defined by paragraph 1 of subsection A of
2
3 this section, there shall be apportioned from the
3
4 gross production tax levy imposed pursuant to Section
4
5 1001 of this title on natural gas and/or and
5
6 casinghead gas to the Revenue Stabilization Fund
6
7 created pursuant to Section 34.102 of Title 62 of the
7
8 Oklahoma Statutes, the amount of revenue, if any,
8
9 which exceeds the moving five-year average amount for
9
10 gas as defined pursuant to paragraph 1 of subsection A
10
11 of this section,
11
12 b. until the apportionment to the General Revenue Fund
12
13 equals the moving five-year average amount for gas as
13
14 prescribed by paragraph 1 of subsection A of this
14
15 section, seventy-five percent (75%) shall be paid to
15
16 the State Treasurer of the state to be placed in the
16
17 General Revenue Fund of the state and used for the
17
18 general expense of state government, to be paid out
18
19 pursuant to direct appropriation by the Legislature,
19
20 c. before any other apportionment of revenue has been
20
21 made pursuant to this paragraph, twelve and one-half
21
22 percent (12.5%) of the sum collected from natural gas
22
23 and/or and casinghead gas shall be paid to the various
23
24 county treasurers to be credited to the County Highway
24
Req. No. 3058 Page 6
1 Fund county highway fund as follows: Each county
1
2 shall receive a proportionate share of the funds
2
3 available based upon the proportion of the total value
3
4 of production from such county in the corresponding
4
5 month of the preceding year, and
5
6 d. before any other apportionment of revenue has been
6
7 made pursuant to this paragraph, twelve and one-half
7
8 percent (12.5%) shall be allocated to each county as
8
9 provided for in subparagraph c of this paragraph and
9
10 shall be apportioned, on an average daily attendance
10
11 per capita distribution basis, as certified by the
11
12 State Superintendent of Public Instruction to the
12
13 school districts of the county where such pupils
13
14 attend school regardless of residence of such pupil,
14
15 provided the school district makes an ad valorem tax
15
16 levy of fifteen (15) mills for the current year and
16
17 maintains twelve (12) years of instruction;
17
18 4. For all monies collected from the tax levied on natural gas
18
19 and/or and casinghead gas at a tax rate of one percent (1%) pursuant
19
20 to the provisions of subsection B of Section 1001 of this title:
20
21 a. fifty percent (50%) of the sum collected from natural
21
22 gas and/or and casinghead gas shall be paid to the
22
23 various county treasurers to be credited to the County
23
24 Highway Fund county highway fund as follows: Each
24
Req. No. 3058 Page 7
1 county shall receive a proportionate share of the
1
2 funds available based upon the proportion of the total
2
3 value of production from such county in the
3
4 corresponding month of the preceding year, and
4
5 b. fifty percent (50%) shall be allocated to each county
5
6 as provided for in subparagraph a of this paragraph
6
7 and shall be apportioned, on an average daily
7
8 attendance per capita distribution basis, as certified
8
9 by the State Superintendent of Public Instruction to
9
10 the school districts of the county where such pupils
10
11 attend school regardless of residence of such pupil,
11
12 provided the school district makes an ad valorem tax
12
13 levy of fifteen (15) mills for the current year and
13
14 maintains twelve (12) years of instruction;
14
15 5. For all monies collected from the tax levied on natural gas
15
16 and/or and casinghead gas at a tax rate of two percent (2%) pursuant
16
17 to the provisions of paragraph 3 of subsection B of Section 1001 of
17
18 this title:
18
19 a. after the total revenue apportioned to the General
19
20 Revenue Fund as prescribed by subparagraph b of this
20
21 paragraph equals the moving five-year average amount
21
22 for gas as defined by paragraph 1 of subsection A of
22
23 this section, there shall be apportioned from the
23
24 gross production tax levy imposed pursuant to Section
24
Req. No. 3058 Page 8
1 1001 of this title on gas to the Revenue Stabilization
1
2 Fund created by Section 34.102 of Title 62 of the
2
3 Oklahoma Statutes, the amount of revenue, if any,
3
4 which exceeds the moving five-year average amount for
4
5 natural gas and/or and casinghead gas as defined
5
6 pursuant to paragraph 1 of subsection A of this
6
7 section,
7
8 b. until the apportionment to the General Revenue Fund
8
9 equals the moving five-year average amount for gas as
9
10 prescribed by paragraph 1 of subsection A of this
10
11 section, fifty percent (50%) shall be paid to the
11
12 State Treasurer to be placed in the General Revenue
12
13 Fund of the state and used for the general expense of
13
14 state government, to be paid out pursuant to direct
14
15 appropriation by the Legislature,
15
16 c. before any other apportionment of revenue has been
16
17 made pursuant to this paragraph, twenty-five percent
17
18 (25%) of the sum collected from natural gas and/or and
18
19 casinghead gas shall be paid to the various county
19
20 treasurers to be credited to the County Highway Fund
20
21 county highway fund as follows: Each county shall
21
22 receive a proportionate share of the funds available
22
23 based upon the proportion of the total value of
23
24
24
Req. No. 3058 Page 9
1 production from such county in the corresponding month
1
2 of the preceding year, and
2
3 d. before any other apportionment of revenue has been
3
4 made pursuant to this paragraph, twenty-five percent
4
5 (25%) shall be allocated to each county as provided
5
6 for in subparagraph c of this paragraph and shall be
6
7 apportioned on an average daily attendance per capita
7
8 distribution basis, as certified by the State
8
9 Superintendent of Public Instruction, to the school
9
10 districts of the county where such pupils attend
10
11 school regardless of residence of such pupil, provided
11
12 the school district makes an ad valorem tax levy of
12
13 fifteen (15) mills for the current year and maintains
13
14 twelve (12) years of instruction;
14
15 6. For all monies collected from the tax levied on oil at a tax
15
16 rate of seven percent (7%) pursuant to the provisions of subsection
16
17 B of Section 1001 of this title:
17
18 a. there shall be apportioned from the gross production
18
19 tax levy imposed pursuant to Section 1001 of this
19
20 title on oil to the Revenue Stabilization Fund created
20
21 by Section 34.102 of Title 62 of the Oklahoma
21
22 Statutes, after the applicable maximum amount
22
23 prescribed by subsection C of this section has been
23
24 deposited to the funds therein specified, the amount
24
Req. No. 3058 Page 10
1 of revenue, if any, which would otherwise be
1
2 apportioned to the General Revenue Fund and which
2
3 exceeds the moving five-year average amount for oil as
3
4 defined pursuant to paragraph 2 of subsection A of
4
5 this section,
5
6 b. before any other apportionment of revenue has been
6
7 made pursuant to this paragraph, twenty-five and
7
8 seventy-two one-hundredths percent (25.72%) shall be
8
9 paid to the State Treasurer to be placed in the Common
9
10 Education Technology Revolving Fund created in Section
10
11 34.90 of Title 62 of the Oklahoma Statutes,
11
12 c. before any other apportionment of revenue has been
12
13 made pursuant to this paragraph, twenty-five and
13
14 seventy-two one-hundredths percent (25.72%) shall be
14
15 paid to the State Treasurer to be placed in the Higher
15
16 Education Capital Revolving Fund created in Section
16
17 34.91 of Title 62 of the Oklahoma Statutes,
17
18 d. before any other apportionment of revenue has been
18
19 made pursuant to this paragraph, twenty-five and
19
20 seventy-two one-hundredths percent (25.72%) shall be
20
21 paid to the State Treasurer to be placed in the
21
22 Oklahoma Student Aid Revolving Fund created in Section
22
23 34.92 of Title 62 of the Oklahoma Statutes,
23
24
24
Req. No. 3058 Page 11
1 e. before any other apportionment of revenue has been
1
2 made pursuant to this paragraph, three and seven
2
3 hundred forty-five one-thousandths percent (3.745%)
3
4 shall be distributed to the various counties of the
4
5 state for deposit into the County Bridge and Road
5
6 Improvement Fund of each county based on a formula
6
7 developed by the Department of Transportation and
7
8 approved by the Department of Transportation County
8
9 Advisory Board created pursuant to Section 302.1 of
9
10 Title 69 of the Oklahoma Statutes to be used for the
10
11 purposes set forth in the County Bridge and Road
11
12 Improvement Act. The formula shall be similar to the
12
13 formula currently used for the distribution of monies
13
14 in the County Bridge Program funds, but shall also
14
15 take into consideration the effect of the terrain and
15
16 traffic volume as related to county road improvement
16
17 and maintenance costs,
17
18 f. before any other apportionment of revenue has been
18
19 made pursuant to this paragraph, four and twenty-eight
19
20 one-hundredths percent (4.28%) shall be paid to the
20
21 State Treasurer to be apportioned to:
21
22 (1) the following sources and in the following
22
23 amounts through the fiscal year ending June 30,
23
24 2027 June 30, 2032:
24
Req. No. 3058 Page 12
1 (a) thirty-three and one-third percent (33 1/3%)
1
2 to the Oklahoma Tourism and Recreation
2
3 Department Capital Expenditure Revolving
3
4 Fund created pursuant to Section 2254.1 of
4
5 Title 74 of the Oklahoma Statutes,
5
6 (b) thirty-three and one-third percent (33 1/3%)
6
7 to the Oklahoma Conservation Commission
7
8 Infrastructure Revolving Fund created
8
9 pursuant to Section 3-2-110 of Title 27A of
9
10 the Oklahoma Statutes, and
10
11 (c) thirty-three and one-third percent (33 1/3%)
11
12 to the Community Water Infrastructure
12
13 Development Revolving Fund created pursuant
13
14 to Section 1085.7A of Title 82 of the
14
15 Oklahoma Statutes, and
15
16 (2) the Oklahoma Water Resources Board Rural Economic
16
17 Action Plan Water Projects Fund for the fiscal
17
18 year beginning July 1, 2027 July 1, 2032, and for
18
19 each fiscal year thereafter,
19
20 g. before any other apportionment of revenue has been
20
21 made pursuant to this paragraph, seven and fourteen
21
22 one-hundredths percent (7.14%) of the sum collected
22
23 from oil shall be paid to the various county
23
24 treasurers, to be credited to the County Highway Fund
24
Req. No. 3058 Page 13
1 county highway fund as follows: Each county shall
1
2 receive a proportionate share of the funds available
2
3 based upon the proportion of the total value of
3
4 production from such county in the corresponding month
4
5 of the preceding year,
5
6 h. before any other apportionment of revenue has been
6
7 made pursuant to this paragraph, seven and fourteen
7
8 one-hundredths percent (7.14%) shall be allocated to
8
9 each county as provided in subparagraph g of this
9
10 paragraph and shall be apportioned, on an average
10
11 daily attendance per capita distribution basis, as
11
12 certified by the State Superintendent of Public
12
13 Instruction, to the school districts of the county
13
14 where such pupils attend school regardless of
14
15 residence of such pupil, provided the school district
15
16 makes an ad valorem tax levy of fifteen (15) mills for
16
17 the current year and maintains twelve (12) years of
17
18 instruction, and
18
19 i. before any other apportionment of revenue has been
19
20 made pursuant to this paragraph, five hundred thirty-
20
21 five one-thousandths percent (0.535%) of the levy
21
22 shall be transmitted by the Oklahoma Tax Commission to
22
23 the Statewide Circuit Engineering District Revolving
23
24
24
Req. No. 3058 Page 14
1 Fund as created in Section 687.2 of Title 69 of the
1
2 Oklahoma Statutes;
2
3 7. For all monies collected from the tax levied on oil at a tax
3
4 rate of four percent (4%) pursuant to the provisions of subsection B
4
5 of Section 1001 of this title:
5
6 a. there shall be apportioned from the gross production
6
7 tax levy imposed pursuant to Section 1001 of this
7
8 title on oil to the Revenue Stabilization Fund created
8
9 by Section 34.102 of Title 62 of the Oklahoma
9
10 Statutes, after the applicable maximum amount
10
11 prescribed by subsection C of this section has been
11
12 deposited to the funds therein specified, the amount
12
13 of revenue, if any, which would otherwise be
13
14 apportioned to the General Revenue Fund and which
14
15 exceeds the moving five-year average amount for oil as
15
16 defined pursuant to paragraph 2 of subsection A of
16
17 this section,
17
18 b. before any other apportionment of revenue has been
18
19 made pursuant to this paragraph, twenty-two and one-
19
20 half percent (22.5%) shall be paid to the State
20
21 Treasurer to be placed in the Common Education
21
22 Technology Revolving Fund created in Section 34.90 of
22
23 Title 62 of the Oklahoma Statutes,
23
24
24
Req. No. 3058 Page 15
1 c. before any other apportionment of revenue has been
1
2 made pursuant to this paragraph, twenty-two and one-
2
3 half percent (22.5%) shall be paid to the State
3
4 Treasurer to be placed in the Higher Education Capital
4
5 Revolving Fund created in Section 34.91 of Title 62 of
5
6 the Oklahoma Statutes,
6
7 d. before any other apportionment of revenue has been
7
8 made pursuant to this paragraph, twenty-two and one-
8
9 half percent (22.5%) shall be paid to the State
9
10 Treasurer to be placed in the Oklahoma Student Aid
10
11 Revolving Fund created in Section 34.92 of Title 62 of
11
12 the Oklahoma Statutes,
12
13 e. before any other apportionment of revenue has been
13
14 made pursuant to this paragraph, three and twenty-
14
15 eight one-hundredths percent (3.28%) shall be
15
16 distributed to the various counties of the state for
16
17 deposit into the County Bridge and Road Improvement
17
18 Fund of each county based on a formula developed by
18
19 the Department of Transportation and approved by the
19
20 Department of Transportation County Advisory Board
20
21 created pursuant to Section 302.1 of Title 69 of the
21
22 Oklahoma Statutes to be used for the purposes set
22
23 forth in the County Bridge and Road Improvement Act.
23
24 The formula shall be similar to the formula currently
24
Req. No. 3058 Page 16
1 used for the distribution of monies in the County
1
2 Bridge Program funds, but shall also take into
2
3 consideration the effect of the terrain and traffic
3
4 volume as related to county road improvement and
4
5 maintenance costs,
5
6 f. before any other apportionment of revenue has been
6
7 made pursuant to this paragraph, three and seventy-
7
8 five one-hundredths percent (3.75%) shall be paid to
8
9 the State Treasurer to be apportioned to:
9
10 (1) the following sources and in the following
10
11 amounts through the fiscal year ending June 30,
11
12 2027 June 30, 2032:
12
13 (a) thirty-three and one-third percent (33 1/3%)
13
14 to the Oklahoma Tourism and Recreation
14
15 Department Capital Expenditure Revolving
15
16 Fund created pursuant to Section 2254.1 of
16
17 Title 74 of the Oklahoma Statutes,
17
18 (b) thirty-three and one-third percent (33 1/3%)
18
19 to the Oklahoma Conservation Commission
19
20 Infrastructure Revolving Fund created
20
21 pursuant to Section 3-2-110 of Title 27A of
21
22 the Oklahoma Statutes, and
22
23 (c) thirty-three and one-third percent (33 1/3%)
23
24 to the Community Water Infrastructure
24
Req. No. 3058 Page 17
1 Development Revolving Fund created pursuant
1
2 to Section 1085.7A of Title 82 of the
2
3 Oklahoma Statutes, and
3
4 (2) the Oklahoma Water Resources Board Rural Economic
4
5 Action Plan Water Projects Fund for the fiscal
5
6 year beginning July 1, 2027 July 1, 2032, and for
6
7 each fiscal year thereafter,
7
8 g. before any other apportionment of revenue has been
8
9 made pursuant to this paragraph, twelve and one-half
9
10 percent (12.5%) of the sum collected from oil shall be
10
11 paid to the various county treasurers, to be credited
11
12 to the County Highway Fund county highway fund as
12
13 follows: Each county shall receive a proportionate
13
14 share of the funds available based upon the proportion
14
15 of the total value of production from such county in
15
16 the corresponding month of the preceding year,
16
17 h. before any other apportionment of revenue has been
17
18 made pursuant to this paragraph, twelve and one-half
18
19 percent (12.5%) shall be allocated to each county as
19
20 provided in subparagraph g of this paragraph and shall
20
21 be apportioned on an average daily attendance per
21
22 capita distribution basis, as certified by the State
22
23 Superintendent of Public Instruction, to the school
23
24 districts of the county where such pupils attend
24
Req. No. 3058 Page 18
1 school regardless of residence of such pupil, provided
1
2 the school district makes an ad valorem tax levy of
2
3 fifteen (15) mills for the current year and maintains
3
4 twelve (12) years of instruction, and
4
5 i. before any other apportionment of revenue has been
5
6 made pursuant to this paragraph, forty-seven one-
6
7 hundredths percent (0.47%) of the levy shall be
7
8 transmitted by the Tax Commission to the Statewide
8
9 Circuit Engineering District Revolving Fund as created
9
10 in Section 687.2 of Title 69 of the Oklahoma Statutes;
10
11 8. For all monies collected from the tax levied on oil at a tax
11
12 rate of one percent (1%) pursuant to the provisions of subsection B
12
13 of Section 1001 of this title:
13
14 a. fifty percent (50%) of the sum collected shall be paid
14
15 to the various county treasurers, to be credited to
15
16 the County Highway Fund county highway fund as
16
17 follows: Each county shall receive a proportionate
17
18 share of the funds available based upon the proportion
18
19 of the total value of production from such county in
19
20 the corresponding month of the preceding year, and
20
21 b. fifty percent (50%) shall be allocated to each county
21
22 as provided for in subparagraph a of this paragraph
22
23 and shall be apportioned on an average daily
23
24 attendance per capita distribution basis, as certified
24
Req. No. 3058 Page 19
1 by the State Superintendent of Public Instruction, to
1
2 the school districts of the county where such pupils
2
3 attend school regardless of residence of such pupil,
3
4 provided the school district makes an ad valorem tax
4
5 levy of fifteen (15) mills for the current year and
5
6 maintains twelve (12) years of instruction;
6
7 9. For all monies collected from the tax levied on oil at a tax
7
8 rate of two percent (2%) pursuant to the provisions of paragraph 3
8
9 of subsection B of Section 1001 of this title:
9
10 a. there shall be apportioned from the gross production
10
11 tax levy imposed pursuant to Section 1001 of this
11
12 title on oil to the Revenue Stabilization Fund created
12
13 by Section 34.102 of Title 62 of the Oklahoma
13
14 Statutes, the amount of revenue, if any, which exceeds
14
15 the moving five-year average amount for oil as defined
15
16 pursuant to paragraph 2 of subsection A of this
16
17 section,
17
18 b. until the apportionment to the General Revenue Fund
18
19 equals the moving five-year average amount for oil as
19
20 prescribed by paragraph 2 of subsection A of this
20
21 section, fifty percent (50%) shall be paid to the
21
22 State Treasurer to be placed in the General Revenue
22
23 Fund of the state and used for the general expense of
23
24
24
Req. No. 3058 Page 20
1 state government, to be paid out pursuant to direct
1
2 appropriation by the Legislature,
2
3 c. before any other apportionment of revenue has been
3
4 made pursuant to this paragraph, twenty-five percent
4
5 (25%) of the sum collected from oil shall be paid to
5
6 the various county treasurers, to be credited to the
6
7 County Highway Fund county highway fund as follows:
7
8 Each county shall receive a proportionate share of the
8
9 funds available based upon the proportion of the total
9
10 value of production from such county in the
10
11 corresponding month of the preceding year, and
11
12 d. before any other apportionment of revenue has been
12
13 made pursuant to this paragraph, twenty-five percent
13
14 (25%) shall be allocated to each county as provided in
14
15 subparagraph c of this paragraph and shall be
15
16 apportioned on an average daily attendance per capita
16
17 distribution basis, as certified by the State
17
18 Superintendent of Public Instruction, to the school
18
19 districts of the county where such pupils attend
19
20 school regardless of residence of such pupil, provided
20
21 the school district makes an ad valorem tax levy of
21
22 fifteen (15) mills for the current year and maintains
22
23 twelve (12) years of instruction;
23
24
24
Req. No. 3058 Page 21
1 10. On or after June 28, 2018 and before July 1, 2025, the
1
2 gross production tax levied on natural gas or casinghead gas at the
2
3 rate of five percent (5%) provided for in paragraph 3 of subsection
3
4 B of Section 1001 of this title shall be apportioned as follows:
4
5 a. after the total revenue apportioned to the General
5
6 Revenue Fund as prescribed by subparagraph b of this
6
7 paragraph equals the moving five-year average amount
7
8 for gas as defined by paragraph 1 of subsection A of
8
9 this section, there shall be apportioned from the
9
10 gross production tax levy imposed pursuant to Section
10
11 1001 of this title on natural gas and/or and
11
12 casinghead gas to the Revenue Stabilization Fund
12
13 created pursuant to Section 34.102 of Title 62 of the
13
14 Oklahoma Statutes, the amount of revenue, if any,
14
15 which exceeds the moving five-year average amount for
15
16 gas as defined pursuant to paragraph 1 of subsection A
16
17 of this section,
17
18 b. until the apportionment to the General Revenue Fund
18
19 equals the moving five-year average amount for gas as
19
20 prescribed by paragraph 1 of subsection A of this
20
21 section, eighty percent (80%) shall be paid to the
21
22 State Treasurer of the state to be placed in the
22
23 General Revenue Fund of the state and used for the
23
24
24
Req. No. 3058 Page 22
1 general expense of state government, to be paid out
1
2 pursuant to direct appropriation by the Legislature,
2
3 c. before any other apportionment of revenue has been
3
4 made pursuant to this paragraph, ten percent (10%) of
4
5 the sum collected from natural gas and/or and
5
6 casinghead gas shall be paid to the various county
6
7 treasurers to be credited to the County Highway Fund
7
8 county highway fund as follows: Each county shall
8
9 receive a proportionate share of the funds available
9
10 based upon the proportion of the total value of
10
11 production from such county in the corresponding month
11
12 of the preceding year,
12
13 d. before any other apportionment of revenue has been
13
14 made pursuant to this paragraph, ten percent (10%)
14
15 shall be allocated to each county as provided for in
15
16 subparagraph c of this paragraph and shall be
16
17 apportioned, on an average daily attendance per capita
17
18 distribution basis, as certified by the State
18
19 Superintendent of Public Instruction to the school
19
20 districts of the county where such pupils attend
20
21 school regardless of residence of such pupil, provided
21
22 the school district makes an ad valorem tax levy of
22
23 fifteen (15) mills for the current year and maintains
23
24 twelve (12) years of instruction;
24
Req. No. 3058 Page 23
1 11. Beginning July 1, 2025, the gross production tax levied on
1
2 natural gas or casinghead gas at the rate of five percent (5%)
2
3 provided for in paragraph 3 of subsection B of Section 1001 of this
3
4 title shall be apportioned as follows:
4
5 a. after the total revenue apportioned to the General
5
6 Revenue Fund as prescribed by subparagraph b of this
6
7 paragraph equals the moving five-year average amount
7
8 for gas as defined by paragraph 1 of subsection A of
8
9 this section, there shall be apportioned from the
9
10 gross production tax levy imposed pursuant to Section
10
11 1001 of this title on natural gas and/or and
11
12 casinghead gas to the Revenue Stabilization Fund
12
13 created pursuant to Section 34.102 of Title 62 of the
13
14 Oklahoma Statutes, the amount of revenue, if any,
14
15 which exceeds the moving five-year average amount for
15
16 gas as defined pursuant to paragraph 1 of subsection A
16
17 of this section,
17
18 b. until the apportionment to the General Revenue Fund
18
19 equals the moving five-year average amount for gas as
19
20 prescribed by paragraph 1 of subsection A of this
20
21 section, forty percent (40%) shall be paid to the
21
22 State Treasurer of the state to be placed in the
22
23 General Revenue Fund of the state and used for the
23
24
24
Req. No. 3058 Page 24
1 general expense of state government, to be paid out
1
2 pursuant to direct appropriation by the Legislature,
2
3 c. before any other apportionment of revenue has been
3
4 made pursuant to this paragraph, ten percent (10%) of
4
5 the sum collected from natural gas and/or and
5
6 casinghead gas shall be paid to the various county
6
7 treasurers to be credited to the County Highway Fund
7
8 county highway fund as follows: Each county shall
8
9 receive a proportionate share of the funds available
9
10 based upon the proportion of the total value of
10
11 production from such county in the corresponding month
11
12 of the preceding year,
12
13 d. before any other apportionment of revenue has been
13
14 made pursuant to this paragraph, ten percent (10%)
14
15 shall be allocated to each county as provided for in
15
16 subparagraph c of this paragraph and shall be
16
17 apportioned, on an average daily attendance per capita
17
18 distribution basis, as certified by the State
18
19 Superintendent of Public Instruction to the school
19
20 districts of the county where such pupils attend
20
21 school regardless of residence of such pupil, provided
21
22 the school district makes an ad valorem tax levy of
22
23 fifteen (15) mills for the current year and maintains
23
24 twelve (12) years of instruction, and
24
Req. No. 3058 Page 25
1 e. before any other apportionment of revenue has been
1
2 made pursuant to this paragraph, forty percent (40%)
2
3 shall be remitted to the State Treasurer to be
3
4 credited to the Preserving and Advancing County
4
5 Transportation Fund created in Section 1 of this act
5
6 508 of Title 69 of the Oklahoma Statutes, but in no
6
7 event shall the total amount apportioned in any fiscal
7
8 year pursuant to this subparagraph exceed Seventy-five
8
9 Million Dollars ($75,000,000.00). Any amounts in
9
10 excess of Seventy-five Million Dollars
10
11 ($75,000,000.00) shall be placed in the General
11
12 Revenue Fund of the state and used for the general
12
13 expense of state government, to be paid out pursuant
13
14 to direct appropriation by the Legislature; and
14
15 12. On or after June 28, 2018, the gross production tax on oil
15
16 levied at the rate of five percent (5%) provided for in paragraph 3
16
17 of subsection B of Section 1001 of this title shall be apportioned
17
18 as follows:
18
19 a. there shall be apportioned from the gross production
19
20 tax levy imposed pursuant to Section 1001 of this
20
21 title on oil to the Revenue Stabilization Fund created
21
22 by Section 34.102 of Title 62 of the Oklahoma
22
23 Statutes, after the applicable maximum amount
23
24 prescribed by subsection C of this section has been
24
Req. No. 3058 Page 26
1 deposited to the funds therein specified, the amount
1
2 of revenue, if any, which would otherwise be
2
3 apportioned to the General Revenue Fund and which
3
4 exceeds the moving five-year average amount for oil as
4
5 defined pursuant to paragraph 2 of subsection A of
5
6 this section,
6
7 b. before any other apportionment of revenue has been
7
8 made pursuant to this paragraph, twenty-three and
8
9 seventy-five one-hundredths percent (23.75%) shall be
9
10 paid to the State Treasurer to be placed in the Common
10
11 Education Technology Revolving Fund created in Section
11
12 34.90 of Title 62 of the Oklahoma Statutes,
12
13 c. before any other apportionment of revenue has been
13
14 made pursuant to this paragraph, twenty-three and
14
15 seventy-five one-hundredths percent (23.75%) shall be
15
16 paid to the State Treasurer to be placed in the Higher
16
17 Education Capital Revolving Fund created in Section
17
18 34.91 of Title 62 of the Oklahoma Statutes,
18
19 d. before any other apportionment of revenue has been
19
20 made pursuant to this paragraph, twenty-three and
20
21 seventy-five one-hundredths percent (23.75%) shall be
21
22 paid to the State Treasurer to be placed in the
22
23 Oklahoma Student Aid Revolving Fund created in Section
23
24 34.92 of Title 62 of the Oklahoma Statutes,
24
Req. No. 3058 Page 27
1 e. before any other apportionment of revenue has been
1
2 made pursuant to this paragraph, three and twenty-
2
3 eight one-hundredths percent (3.28%) shall be
3
4 distributed to the various counties of the state for
4
5 deposit into the County Bridge and Road Improvement
5
6 Fund of each county based on a formula developed by
6
7 the Department of Transportation and approved by the
7
8 Department of Transportation County Advisory Board
8
9 created pursuant to Section 302.1 of Title 69 of the
9
10 Oklahoma Statutes to be used for the purposes set
10
11 forth in the County Bridge and Road Improvement Act.
11
12 The formula shall be similar to the formula currently
12
13 used for the distribution of monies in the County
13
14 Bridge Program funds, but shall also take into
14
15 consideration the effect of the terrain and traffic
15
16 volume as related to county road improvement and
16
17 maintenance costs,
17
18 f. before any other apportionment of revenue has been
18
19 made pursuant to this paragraph, five percent (5%)
19
20 shall be paid to the State Treasurer to be apportioned
20
21 to:
21
22 (1) the following sources and in the following
22
23 amounts through the fiscal year ending June 30,
23
24 2027 June 30, 2032:
24
Req. No. 3058 Page 28
1 (a) thirty-three and one-third percent (33 1/3%)
1
2 to the Oklahoma Tourism and Recreation
2
3 Department Capital Expenditure Revolving
3
4 Fund created pursuant to Section 2254.1 of
4
5 Title 74 of the Oklahoma Statutes,
5
6 (b) thirty-three and one-third percent (33 1/3%)
6
7 to the Oklahoma Conservation Commission
7
8 Infrastructure Revolving Fund created
8
9 pursuant to Section 3-2-110 of Title 27A of
9
10 the Oklahoma Statutes, and
10
11 (c) thirty-three and one-third percent (33 1/3%)
11
12 to the Community Water Infrastructure
12
13 Development Revolving Fund created pursuant
13
14 to Section 1085.7A of Title 82 of the
14
15 Oklahoma Statutes, and
15
16 (2) the Oklahoma Water Resources Board Rural Economic
16
17 Action Plan Water Projects Fund for the fiscal
17
18 year beginning July 1, 2027 July 1, 2032, and for
18
19 each fiscal year thereafter,
19
20 g. before any other apportionment of revenue has been
20
21 made pursuant to this paragraph, ten percent (10%) of
21
22 the sum collected from oil shall be paid to the
22
23 various county treasurers, to be credited to the
23
24 County Highway Fund county highway fund as follows:
24
Req. No. 3058 Page 29
1 Each county shall receive a proportionate share of the
1
2 funds available based upon the proportion of the total
2
3 value of production from such county in the
3
4 corresponding month of the preceding year,
4
5 h. before any other apportionment of revenue has been
5
6 made pursuant to this paragraph, ten percent (10%)
6
7 shall be allocated to each county as provided in
7
8 subparagraph g of this paragraph and shall be
8
9 apportioned on an average daily attendance per capita
9
10 distribution basis, as certified by the State
10
11 Superintendent of Public Instruction, to the school
11
12 districts of the county where such pupils attend
12
13 school regardless of residence of such pupil, provided
13
14 the school district makes an ad valorem tax levy of
14
15 fifteen (15) mills for the current year and maintains
15
16 twelve (12) years of instruction, and
16
17 i. before any other apportionment of revenue has been
17
18 made pursuant to this paragraph, forty-seven one-
18
19 hundredths percent (0.47%) of the levy shall be
19
20 transmitted by the Tax Commission to the Statewide
20
21 Circuit Engineering District Revolving Fund as created
21
22 in Section 687.2 of Title 69 of the Oklahoma Statutes.
22
23 C. Provided, notwithstanding any other provision of this
23
24 section:
24
Req. No. 3058 Page 30
1 1. For fiscal years 2007 through 2026, the total amounts
1
2 deposited to the Common Education Technology Revolving Fund, the
2
3 Higher Education Capital Revolving Fund, the Oklahoma Student Aid
3
4 Revolving Fund, the Rural Economic Action Plan Water Projects Fund,
4
5 the Oklahoma Tourism and Recreation Department Capital Expenditure
5
6 Revolving Fund, the Oklahoma Conservation Commission Infrastructure
6
7 Revolving Fund and the Community Water Infrastructure Development
7
8 Revolving Fund pursuant to paragraphs 6, 7 and 11 12 of subsection B
8
9 of this section shall not exceed One Hundred Fifty Million Dollars
9
10 ($150,000,000.00) in any fiscal year; and
10
11 2. For fiscal year 2027 and subsequent fiscal years, the total
11
12 amounts deposited to the Common Education Technology Revolving Fund,
12
13 the Higher Education Capital Revolving Fund, and the Oklahoma
13
14 Student Aid Revolving Fund pursuant to paragraphs 6, 7 and 12 of
14
15 subsection B of this section shall not exceed One Hundred Fifty
15
16 Million Dollars ($150,000,000.00) in any fiscal year.
16
17 Except as otherwise provided in this subsection, all sums in
17
18 excess of One Hundred Fifty Million Dollars ($150,000,000.00) in any
18
19 fiscal year which would otherwise be deposited in such funds shall
19
20 be apportioned by the Oklahoma Tax Commission to the General Revenue
20
21 Fund of the state.
21
22 SECTION 2. This act shall become effective July 1, 2026.
22
23 SECTION 3. It being immediately necessary for the preservation
23
24 of the public peace, health or safety, an emergency is hereby
24
Req. No. 3058 Page 31
1 declared to exist, by reason whereof this act shall take effect and
1
2 be in full force from and after its passage and approval.
2
3
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4 60-2-3058 QD 12/30/2025 10:24:16 PM
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Req. No. 3058 Page 32Every fact on this page links to its source, starting with the official bill record.