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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
HOUSE BILL 3821 By: Newton
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 1004, which relates to
apportionment and use of proceeds of tax; extending
date of apportionment for certain funds; providing an
effective date; and declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1004, is
amended to read as follows:
Section 1004. A. As used in this section:
1. "Moving five-year average amount for gas " means, for
purposes of the apportionments prescribed by this section, the
amount of gross production tax on natural gas collect ed for each of
the five (5) complete fiscal years, as computed by t he State Board
of Equalization pursuant to Section 34.103 of Title 62 of the
Oklahoma Statutes; and
2. "Moving five-year average amount for oil " means, for
purposes of the apportionments p rescribed by this sec tion, the
amount of gross production tax on oi l collected for each of the five
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(5) complete fiscal years, as computed by the State Board of
Equalization pursuant to Section 34.103 of Title 62 of the Oklahoma
Statutes.
B. Beginning July 1, 2017, the gross production tax provided
for in Section 1001 of this title is hereby levied and shall be
collected and apportioned as follows:
1. For all monies collected from the tax levied on asphalt or
ores bearing uranium, lead, zinc, jack, gold, silver or copper:
a. eighty-five and seventy-two one-hundredths percent
(85.72%) shall be paid to the State Treasurer of the
state to be placed in the General Revenue Fund of the
state and used for the general expense of state
government, to be paid out pu rsuant to direct
appropriation by the Legislature,
b. seven and fourteen one-hundredths percent (7.14%) of
the sum collected from natural gas and/or casinghead
gas or asphalt or ores bearing uranium, lead, zinc,
jack, gold, silver or copper shall be paid t o the
various county treasurers to be credited to the County
Highway Fund as follows: Each county shall receive a
proportionate share of the funds available based upon
the proportion of the total value of production from
such county in the corresponding m onth of the
preceding year, and
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c. seven and fourteen one -hundredths percent (7.14%)
shall be allocated to each county as provided for in
subparagraph b of this paragraph and shall be
apportioned, on an average daily attendance per capita
distribution basis, as certified by th e State
Superintendent of Public Instruction t o the school
districts of the county where such pupils attend
school regardless of residence of such pupil, provided
the school district makes an ad valorem tax levy of
fifteen (15) mills f or the current year a nd maintains
twelve (12) years of instruction;
2. For all monies collected from the tax levied on natural gas
and/or casinghead gas at a tax rate of seven percent (7%) pursuant
to the provisions of subsection B of Section 1001 of this title:
a. after the total revenue apportioned to the General
Revenue Fund as prescribed by subparagraph b of this
paragraph equals the moving five -year average amount
for gas as defined by paragraph 1 of subsection A of
this section, there shall be apport ioned from the
gross production tax levy imposed pursuant to Sectio n
1001 of this title on natural gas and/or casinghead
gas to the Revenue Stabilization Fund created by
Section 34.102 of Title 62 of the Oklahoma Statutes,
the amount of revenue, if any, wh ich exceeds the
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moving five-year average amount for gas as defined
pursuant to paragraph 1 of subsection A of this
section,
b. until the apportionment to the General Revenue Fund
equals the moving five -year average amount for gas as
prescribed by paragraph 1 of subsection A of this
section, eighty-five and seventy-two one-hundredths
percent (85.72%) shall be paid to the State Treasurer
of the state to be placed in the General Revenue Fund
of the state and used for the general expense of state
government, to be paid out pursuant to direct
appropriation by the Legislature,
c. before any other apportionment of revenue has been
made pursuant to this paragraph, seven and fourteen
one-hundredths percent (7.14%) of the sum collected
from natural gas and/or casinghe ad gas shall be paid
to the various county treasurers to be credite d to the
County Highway Fund as follows: Each county shall
receive a proportionate share of the funds available
based upon the proportion of the total value of
production from such county in the corresponding month
of the preceding year, and
d. before any other apportionment of revenue has been
made pursuant to this paragraph, seven and fourteen
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one-hundredths percent (7.14%) shall be allocated to
each county as provided for in subparagraph c of this
paragraph and shall be apportioned, on an average
daily attendance per capita distribution basis, as
certified by the State Superintendent of Public
Instruction to the school districts of the county
where such pupils attend school regardless of
residence of such pup il, provided the school district
makes an ad valorem tax levy of fifteen (15) mills for
the current year and maintains twelve (12) years of
instruction;
3. For all monies collected from the tax levied on natural gas
and/or casinghead gas at a tax rate of four percent (4%) pursuant to
the provisions of subsection B of Section 1001 of this title:
a. after the total revenue apportioned to the General
Revenue Fund as prescribed by subparagraph b of this
paragraph equals the moving five -year average amount
for gas as defined by paragraph 1 of subsection A of
this section, there shall be apportioned from the
gross production tax levy imposed pursuant to Section
1001 of this title on natural gas and/or casinghead
gas to the Revenue Stabilizati on Fund created pursu ant
to Section 34.102 of Title 62 of the Oklah oma
Statutes, the amount of revenue, if any, which exceeds
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the moving five-year average amount for gas as defined
pursuant to paragraph 1 of subsection A of this
section,
b. until the apportionment to the Gener al Revenue Fund
equals the moving five -year average amount for gas as
prescribed by paragraph 1 of subsection A of this
section, seventy-five percent (75%) shall be paid to
the State Treasurer of the state to be placed in the
General Revenue Fund of the st ate and used for the
general expense of state government, to be paid out
pursuant to direct appropriation by the Legislature,
c. before any other apportionment of revenue has been
made pursuant to this paragraph, twelve and one -half
percent (12.5%) of the sum collected from natural gas
and/or casinghead gas shall be paid to the various
county treasurers to be credited to the County Highway
Fund as follows: Each county shall receive a
proportionate share of the funds available based upo n
the proportion of the total value of production from
such county in the corresponding month of the
preceding year, and
d. before any other apportionment of revenue has been
made pursuant to this paragraph, twelve and one -half
percent (12.5%) shall be all ocated to each county as
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provided for in subparagraph c of this par agraph and
shall be apportioned, on an average daily attendance
per capita distribution basis, as certified by the
State Superintendent of Public Instruction to the
school districts of the county where such pup ils
attend school regardless of residence of s uch pupil,
provided the school district makes an ad valorem tax
levy of fifteen (15) mills for the current year and
maintains twelve (12) years of instruction;
4. For all monies collected from the tax levied o n natural gas
and/or casinghead gas at a tax r ate of one percent (1%) pursuant to
the provisions of subsection B of Section 1001 of this title:
a. fifty percent (50%) of the sum collected from natural
gas and/or casinghead gas shall be paid to the various
county treasurers to be credited to the County Highway
Fund as follows: Each county shall receive a
proportionate share of the funds available based upon
the proportion of the total value of production from
such county in the correspo nding month of the
preceding year, and
b. fifty percent (50%) shall be allocated to each county
as provided for in subparagraph a of this paragraph
and shall be apportioned, on an average daily
attendance per capita distribution basis, as certified
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by the State Superintendent of Public Instruction to
the school districts of the county where such pupils
attend school regardless of residence of such pupil,
provided the school district makes an ad valorem tax
levy of fifteen (15) mills for the current year and
maintains twelve (12 ) years of instruction;
5. For all monies col lected from the tax levied on natural gas
and/or casinghead gas at a tax rate of two percent (2%) pursuant to
the provisions of paragraph 3 of subsection B of Section 1001 of
this title:
a. after the total reve nue apportioned to the General
Revenue Fund as prescribed by subparagraph b of this
paragraph equals the moving five -year average amount
for gas as defined by paragraph 1 of subsection A of
this section, there shall be apportioned from the
gross production tax levy imposed pursuant to Section
1001 of this title on gas to the Revenue Stabilization
Fund created by Section 34.102 of Title 62 of the
Oklahoma Statutes, the amount of revenue, if any,
which exceeds the moving five -year average amount for
natural gas and/or casinghead gas as defined pursuant
to paragraph 1 of subsection A of this section,
b. until the apportionment to the General Revenue Fund
equals the moving five -year average amount for gas as
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prescribed by paragraph 1 of subs ection A of this
section, fifty percent (50%) shall be paid to the
State Treasurer to be placed in the General Revenue
Fund of the state and used for the general expense of
state government, to be paid out pursuant to direct
appropriation by the Legislatur e,
c. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty-five percent
(25%) of the sum collected from natural gas and/or
casinghead gas shall be paid to the various county
treasurers to be credited to the County High way Fund
as follows: Each county shall receive a proportionate
share of the funds available based upon the proportion
of the total value of production from such county in
the corresponding month of the preceding year, and
d. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty -five percent
(25%) shall be allocated to each county as provided
for in subparagraph c of this paragraph and shall be
apportioned on an average daily attendance per capita
distribution basis, as certified by the Stat e
Superintendent of Public Instruction, to the school
districts of the county where such pupils attend
school regardless of residence of such pupil, provided
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the school district makes an ad valorem tax levy of
fifteen (15) mills for th e current year and ma intains
twelve (12) years of instruction;
6. For all monies collected from the tax levied on oil at a tax
rate of seven percent (7%) pursuant to the provisions of subsection
B of Section 1001 of this title:
a. there shall be apportion ed from the gross pro duction
tax levy imposed pursuant to Section 1 001 of this
title on oil to the Revenue Stabilization Fund created
by Section 34.102 of Title 62 of the Oklahoma
Statutes, after the applicable maximum amount
prescribed by subsection C of this section has been
deposited to the funds therein specified, the amount
of revenue, if any, which would otherwise be
apportioned to the General Revenue Fund and which
exceeds the moving five -year average amount for oil as
defined pursuant to paragraph 2 of subsection A of
this section,
b. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty -five and
seventy-two one-hundredths percent (25.72%) shall be
paid to the State Treasurer to be placed in the Common
Education Technology Revolving F und created in Section
34.90 of Title 62 of th e Oklahoma Statutes,
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c. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty -five and
seventy-two one-hundredths percent (25.72%) shall be
paid to the State Treasurer to be placed in the Higher
Education Capital Revolv ing Fund created in Section
34.91 of Title 62 of the Oklahoma Statutes,
d. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty -five and
seventy-two one-hundredths percent (25.72%) shall be
paid to the State Treasurer to be placed in the
Oklahoma Student Aid Revolving Fund created in Section
34.92 of Title 62 of the Oklahoma Statutes,
e. before any other apportionment of revenue has been
made pursuant to this paragraph, thre e and seven
hundred forty-five one-thousandths percent (3.745%)
shall be distributed to the various counties of the
state for deposit into the County Bridge and Road
Improvement Fund of each county based on a formula
developed by the Department of Transpor tation and
approved by the Department of Trans portation County
Advisory Board created pursuant to Section 302.1 of
Title 69 of the Oklahoma Statutes to be used for the
purposes set forth in the County Bridge and Road
Improvement Act. The formula shall be similar to the
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formula currently used for the distribution of monies
in the County Bridge Program funds, but shall also
take into consideration the effect of the terrain and
traffic volume as related to county road improvement
and maintenance costs,
f. before any other apportionment of revenue has bee n
made pursuant to this paragraph, four and twenty -eight
one-hundredths percent (4.28%) shall be paid to the
State Treasurer to be apportioned to:
(1) the following sources and in the follo wing
amounts through the fiscal year ending June 30,
2022 2027:
(a) thirty-three and one-third percent (33 1/3%)
to the Oklahoma Tourism and Recreation
Department Capital Expenditure Revolving
Fund created pursuant to Section 2254.1 of
Title 74 of the Oklahoma Statutes,
(b) thirty-three and one-third percent (33 1/3%)
to the Oklahoma Conservation Commission
Infrastructure Revolving Fund created
pursuant to Section 3 -2-110 of Title 27A of
the Oklahoma Statutes, and
(c) thirty-three and one-third percent (33 1/3%)
to the Community Water Infrastructure
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Development Revolving F und created pursuant
to Section 1085.7A of Title 82 of the
Oklahoma Statutes, and
(2) the Oklahoma Water Resources Board Rural Economic
Action Plan Water Projects Fund for the fiscal
year beginning July 1, 2022 2027, and for each
fiscal year thereafter,
g. before any other apportionment of revenue has been
made pursuant to this paragraph, seven and fourteen
one-hundredths percent (7.14%) of the sum collected
from oil shall be paid to the various count y
treasurers, to be credited to the County Highway Fund
as follows: Each county shall receive a proportionate
share of the funds available based upon the proportion
of the total value of production from such county in
the corresponding month of the preced ing year,
h. before any other apportionment of revenue ha s been
made pursuant to this paragraph, seven and fourteen
one-hundredths percent (7.14%) shall be allocated to
each county as provided in subparagraph g of this
paragraph and shall be apportioned, o n an average
daily attendance per capita distribution bas is, as
certified by the State Superintendent of Public
Instruction, to the school districts of the county
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where such pupils attend school regardless of
residence of such pupil, provided the school di strict
makes an ad valorem tax levy of fifteen (15) mills for
the current year and maintains twelve (12) years of
instruction, and
i. before any other apportionment of revenue has been
made pursuant to this paragraph, five hundred thirty -
five one-thousandths percent (0.535%) of the levy
shall be transmitted by t he Oklahoma Tax Commission to
the Statewide Circuit Engineering District Revolving
Fund as created in Section 687.2 of Title 69 of the
Oklahoma Statutes;
7. For all monies collected from the tax lev ied on oil at a tax
rate of four percent (4%) pursuant to the provisions of subsection B
of Section 1001 of this title:
a. there shall be apportioned from the gross production
tax levy imposed pursuant to Section 1001 of this
title on oil to the Revenue St abilization Fund created
by Section 34.102 of Title 62 of the Oklahoma
Statutes, after the applicable maximum amount
prescribed by subsection C of this section has been
deposited to the funds therein specified, the amount
of revenue, if any, which would ot herwise be
apportioned to the General Revenue Fund and wh ich
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exceeds the moving five-year average amount for oil as
defined pursuant to paragraph 2 of subsection A of
this section,
b. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty-two and one-
half percent (22.5%) shall be paid to the State
Treasurer to be placed in the Common Education
Technology Revolving Fund created in Section 34.90 of
Title 62 of the Oklahoma Statutes,
c. before any other apportionment of reve nue has been
made pursuant to this paragraph, twenty -two and one-
half percent (22.5%) shall be paid to the State
Treasurer to be placed in the Higher Education Capital
Revolving Fund created in Section 34.91 of Title 62 of
the Oklahoma Statutes,
d. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty-two and one-
half percent (22.5%) shall be paid to the State
Treasurer to be placed in the Oklahoma Student Aid
Revolving Fund created in Section 34.92 of Title 62 of
the Oklahoma Statutes,
e. before any other apportionment of rev enue has been
made pursuant to this paragraph, three and twenty -
eight one-hundredths percent (3.28%) shall be
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distributed to the various counties of the state for
deposit into the County Bridge and R oad Improvement
Fund of each county based on a formula de veloped by
the Department of Transportation and approved by the
Department of Transportation County Advisory Board
created pursuant to Section 302.1 of Title 69 of the
Oklahoma Statutes to be used fo r the purposes set
forth in the County Bridge and Road Im provement Act.
The formula shall be similar to the formula currently
used for the distribution of monies in the County
Bridge Program funds, but shall also take into
consideration the effect of the terrain and traffic
volume as related to county road impr ovement and
maintenance costs,
f. before any other apportionment of revenue has been
made pursuant to this paragraph, three and seventy -
five one-hundredths percent (3.75%) shall be paid to
the State Treasurer to be apportioned to:
(1) the following sources and in the following
amounts through the fiscal year ending June 30,
2022 2027:
(a) thirty-three and one-third percent (33 1/3%)
to the Oklahoma Tourism and Recreation
Department Capital Expenditure Revo lving
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Fund created pursuant to Section 2254.1 of
Title 74 of the Oklahoma Statutes,
(b) thirty-three and one-third percent (33 1/3%)
to the Oklahoma Conservation Commission
Infrastructure Revolving Fund created
pursuant to Section 3 -2-110 of Title 27A of
the Oklahoma Statutes, and
(c) thirty-three and one-third percent (33 1/3%)
to the Community Water Infrastructure
Development Revolving Fund created pursuant
to Section 1085.7A of Title 82 of the
Oklahoma Statutes, and
(2) the Oklahoma Water Resources Board Rural Economic
Action Plan Water Projects Fund for the fiscal
year beginning July 1, 2022 2027, and for each
fiscal year thereafter,
g. before any other apportionment of revenue has been
made pursuant to this paragraph, twelve and one -half
percent (12.5%) of t he sum collected from oil shall be
paid to the various county treasurers, to be credited
to the County Highway Fund as follows: Each county
shall receive a proportionate share of the funds
available based upon the proportion of the total value
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of production from such county in th e corresponding
month of the preceding year,
h. before any other apportionment of revenue has been
made pursuant to this paragraph, twelve and one -half
percent (12.5%) shall be allocated to each county as
provided in subparagraph g of this paragraph and sh all
be apportioned on an average daily attendance per
capita distribution basis, as certified by the State
Superintendent of Public Instruction, to the school
districts of the county where such pupils attend
school regardless of re sidence of such pupil, pr ovided
the school district makes an ad valorem tax levy of
fifteen (15) mills for the current year and maintains
twelve (12) years of instruction, and
i. before any other apportionment of revenue has been
made pursuant to this para graph, forty-seven one-
hundredths percent (0.47 %) of the levy shall be
transmitted by the Tax Commission to the Statewide
Circuit Engineering District Revolving Fund as created
in Section 687.2 of Title 69 of the Oklahoma Statutes;
8. For all monies colle cted from the tax levied on oil at a tax
rate of one percent (1%) pursuant to the provisions of subsection B
of Section 1001 of this title:
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a. fifty percent (50%) of the sum collected shall be paid
to the various county treasurers, to be credited to
the County Highway Fund as foll ows: Each county shal l
receive a proportionate share of the funds available
based upon the proportion of the total value of
production from such county in the corresponding month
of the preceding year, and
b. fifty percent (50%) s hall be allocated to each county
as provided for in subparagraph a of this paragraph
and shall be apportioned on an average daily
attendance per capita distribution basis, as certified
by the State Superintendent of Public Instruction, to
the school districts of the county where s uch pupils
attend school regardless of residence of such pupil,
provided the school district makes an ad valorem tax
levy of fifteen (15) mills for the current year and
maintains twelve (12) years of instruction;
9. For all monies collected from the tax l evied on oil at a tax
rate of two percent (2%) pursuant to the provisions of paragraph 3
of subsection B of Section 1001 of this title:
a. there shall be apportioned from the gross production
tax levy imposed pursuant to Section 10 01 of this
title on oil to the Revenue Stabiliz ation Fund created
by Section 34.102 of Title 62 of the Oklahoma
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Statutes, the amount of revenue, if any, which exceeds
the moving five-year average amount for oil as defined
pursuant to paragraph 2 of subsect ion A of this
section,
b. until the apportionme nt to the General Revenue Fund
equals the moving five-year average amount for oil as
prescribed by paragraph 2 of subsection A of this
section, fifty percent (50%) shall be paid to the
State Treasurer to be pl aced in the General Reven ue
Fund of the state and used for the general expense of
state government, to be paid out pursuant to direct
appropriation by the Legislature,
c. before any other apportionment of revenue has been
made pursuant to this paragraph, t wenty-five percent
(25%) of the sum collected f rom oil shall be paid to
the various county treasurers, to be credited to the
County Highway Fund as follows: Each county shall
receive a proportionate share of the funds available
based upon the proportion o f the total value of
production from such count y in the corresponding month
of the preceding year, and
d. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty -five percent
(25%) shall be allocated to each county as pro vided in
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subparagraph c of this paragraph and s hall be
apportioned on an average daily attendance per capita
distribution basis, as certified by the State
Superintendent of Public Instruction, to the school
districts of the county where such pupils attend
school regardless of resi dence of such pupil, p rovided
the school district makes an ad valorem tax levy of
fifteen (15) mills for the current year and maintains
twelve (12) years of instruction;
10. On or after June 28, 2018, the gross production tax levi ed
on natural gas or casi nghead gas at the rate of five percent (5%)
provided for in paragraph 3 of subsection B of Section 1001 of this
title shall be apportioned as follows:
a. after the total revenue apportioned to the General
Revenue Fund as prescribed by subparagraph b of thi s
paragraph equals the moving five-year average amount
for gas as defined by paragraph 1 of subsection A of
this section, there shall be apportioned from the
gross production tax levy imposed pursuant to Section
1001 of this title on natural gas and/or cas inghead
gas to the Revenue Stabilization Fund created pursuant
to Section 34.102 of Title 62 of the Oklahoma
Statutes, the amount of revenue, if any, which exceeds
the moving five-year average amount for gas as defined
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pursuant to paragraph 1 of subsection A of this
section,
b. until the apportionment to the General Revenue Fund
equals the moving five -year average amount for gas as
prescribed by paragraph 1 of subsection A of this
section, eighty percent (80%) shall be paid to the
State Treasurer of the sta te to be placed in the
General Revenue Fund of the state and used for the
general expense of state government, to be paid out
pursuant to direct appropriation by the Legislature,
c. before any other apportionment of revenue has bee n
made pursuant to this p aragraph, ten percent (10%) of
the sum collected from natural gas and/or casinghead
gas shall be paid to the various county treasurers to
be credited to the County Highway Fund as follows:
Each county shall receive a proportionate share of the
funds available based upon the pr oportion of the total
value of production from such county in the
corresponding month of the preceding year, and
d. before any other apportionment of revenue has been
made pursuant to this paragraph, ten perce nt (10%)
shall be allocated to each county as p rovided for in
subparagraph c of this paragraph and shall be
apportioned, on an average daily attendance per capita
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distribution basis, as certified by the State
Superintendent of Public Instruction to the sch ool
districts of the coun ty where such pupils a ttend
school regardless of residence of such pupil, provided
the school district makes an ad valorem tax levy of
fifteen (15) mills for the current year and maintains
twelve (12) years of instruction; and
11. On or after June 28, 201 8, the gross productio n tax on oil
levied at the rate of five percent (5%) provided for in paragraph 3
of subsection B of Section 1001 of this title shall be apportioned
as follows:
a. there shall be apportioned from the gross prod uction
tax levy imposed pursuant to Section 100 1 of this
title on oil to the Revenue Stabilization Fund created
by Section 34.102 of Title 62 of the Oklahoma
Statutes, after the applicable maximum amount
prescribed by subsection C of this section has been
deposited to the funds th erein specified, the a mount
of revenue, if any, which would otherwise be
apportioned to the General Revenue Fund and which
exceeds the moving five -year average amount for oil as
defined pursuant to paragraph 2 of subsection A of
this section,
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b. before any other apportionment o f revenue has been
made pursuant to this paragraph, twenty -three and
seventy-five one-hundredths percent (23.75%) shall be
paid to the State Treasurer to be placed in the Common
Education Technology Revolving Fund created in Section
34.90 of Title 62 of th e Oklahoma Statutes,
c. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty -three and
seventy-five one-hundredths percent (23.75%) shall be
paid to the State Treasurer to be placed in the Higher
Education Capital Revo lving Fund created in Section
34.91 of Title 62 of the Oklahoma Statutes,
d. before any other apportionment of revenue has been
made pursuant to this paragraph, twenty -three and
seventy-five one-hundredths percent (23.75%) shall be
paid to the State Treasu rer to be placed in the
Oklahoma Student Aid Revolving Fund created in Section
34.92 of Title 62 of the Oklahoma Statutes,
e. before any other apportionment of revenue has been
made pursuant to this paragraph, three and twenty-
eight one-hundredths percent (3.28%) shall be
distributed to the various counties of the state for
deposit into the County Bridge and Road Improvement
Fund of each county based on a formula developed by
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the Department of Transportation an d approved by the
Department of Transportation County Advisory Board
created pursuant to Section 302.1 of Title 69 of the
Oklahoma Statutes to be used for the purposes set
forth in the County Bridge and Road Improvement Act.
The formula shall be similar t o the formula currently
used for the distributi on of monies in the County
Bridge Program funds, but shall also take into
consideration the effect of the terrain and traffic
volume as related to county road improvement and
maintenance costs,
f. before any other apportionment of rev enue has been
made pursuant to this paragraph, five percent (5%)
shall be paid to the State Treasurer to be apportioned
to:
(1) the following sources and in the following
amounts through the fiscal year ending June 30,
2022 2027:
(a) thirty-three and one-third percent (33 1/3%)
to the Oklahoma Tourism and Recreation
Department Capital Expenditure Revolving
Fund created pursuant to Section 2254.1 of
Title 74 of the Oklahoma Statutes,
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(b) thirty-three and one-third percent (33 1/3%)
to the Oklahoma Conservation Commission
Infrastructure Revolving Fund created
pursuant to Section 3-2-110 of Title 27A of
the Oklahoma Statutes, and
(c) thirty-three and one-third percent (33 1/3%)
to the Community Water Infrastructure
Development Revolving Fund created pursuant
to Section 1085.7A of Ti tle 82 of the
Oklahoma Statutes, and
(2) the Oklahoma Water Resources Board Rural Economic
Action Plan Water Projects Fund for the fiscal
year beginning July 1, 2022 2027, and for each
fiscal year thereafter,
g. before any other apportionm ent of revenue has been
made pursuant to this paragraph, ten percent (10%) of
the sum collected from oil shall be paid to the
various county treasurers, to be credited to the
County Highway Fund as follows: Each county shall
receive a proportionate share of the funds available
based upon the proportion of the total value of
production from such county in the corresponding month
of the preceding year,
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h. before any other apportionment of revenue has been
made pursuant to this pa ragraph, ten percent (10%)
shall be allocated to each county as provided in
subparagraph g of this paragraph and shall be
apportioned on an average daily attendance per capita
distribution basis, as certified by the State
Superintendent of Public Instructi on, to the school
districts of the county where such pupils attend
school regardless of residence of such pupil, provided
the school district makes an ad valorem tax levy of
fifteen (15) mills for the current year and maintains
twelve (12) years of instruc tion, and
i. before any other apportionment of revenue has been
made pursuant to this paragraph, forty-seven one-
hundredths percent (0.47%) of the levy shall be
transmitted by the Tax Commission to the Statewide
Circuit Engineering District Revolving Fund as created
in Section 687.2 of Title 69 of the Oklahoma Statutes.
C. Provided, notwithstanding any other provision of this
section, the total amounts deposited to the Common Education
Technology Revolving Fund, the Higher Education Capital Revolving
Fund, the Oklahoma Student Aid Rev olving Fund, the Rural Economic
Action Plan Water Projects Fund, the Oklahoma Tourism and Recreation
Department Capital Expenditure Revolving Fund, the Oklahoma
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Conservation Commission Infrastructure Revolving Fund and the
Community Water Infrastructure De velopment Revolving Fund pursuant
to paragraphs 6, 7 and 11 of subsection B of this section shall not
exceed One Hundred Fifty Million Dollars ($150,000,000.00) in any
fiscal year. Except as otherwise provided in this subsecti on, all
sums in excess of One Hundred Fifty Million Dollars
($150,000,000.00) in any fiscal year which would otherwise be
deposited in such funds shall be apportioned by the Oklahoma Tax
Commission to the General Revenue Fund of the state.
SECTION 2. This act shall become effective July 1, 2022.
SECTION 3. It being immediately necessary for the preservation
of the public peace, hea lth or safety, an emergency is hereby
declared to exist, by reason whereof thi s act shall take effect and
be in full force from and after it s passage and approval.
58-2-8816 JBH 01/13/22