Oklahoma 2022 Regular Session

Oklahoma House Bill HB3821 Compare Versions

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1-An Act
2-ENROLLED HOUSE
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334 BILL NO. 3821 By: Newton of the House
435
536 and
637
738 Jech of the Senate
839
940
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12-
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14-An Act relating to revenue and taxation; amending 68
15-O.S. 2021, Section 1004, which relates to
16-apportionment and use of proceeds of tax; extending
17-date of apportionment for certain funds; providing an
18-effective date; and declaring an emergency.
43+[ revenue and taxation - apportionment and use of
44+proceeds of tax - date of apportionment - effective
45+date -
46+ emergency ]
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23-SUBJECT: Revenue and taxation
24-
2551 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHO MA:
26-
2752 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1004, is
2853 amended to read as follows:
29-
3054 Section 1004. A. As used in this section:
31-
3255 1. "Moving five-year average amount for gas" means, for
3356 purposes of the apportionments prescribed by this section, the
3457 amount of gross production tax on natural gas collect ed for each of
3558 the five (5) complete fiscal years, as computed by the State Board
3659 of Equalization pursuant to Section 34.103 of Title 62 of the
3760 Oklahoma Statutes; and
38-
3961 2. "Moving five-year average amount for oil " means, for
4062 purposes of the apportionments p rescribed by this section, the
4163 amount of gross production tax on oil collected for each of the five
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4291 (5) complete fiscal years, as computed by the State Board of
4392 Equalization pursuant t o Section 34.103 of Title 62 of the Oklahoma
4493 Statutes.
45- ENR. H. B. NO. 3821 Page 2
4694 B. Beginning July 1, 2017, the gross production tax provided
4795 for in Section 1001 of this title is hereby levied and shall be
4896 collected and apportioned as follows:
49-
5097 1. For all monies collected from the tax levied on asphalt or
5198 ores bearing uranium, lead, zinc, jack, gold, silver or copper:
52-
5399 a. eighty-five and seventy-two one-hundredths percent
54100 (85.72%) shall be paid to the State Tr easurer of the
55101 state to be placed in the General Revenue Fund of the
56102 state and used for the general expense of state
57103 government, to be paid out pu rsuant to direct
58104 appropriation by the Legislature,
59-
60105 b. seven and fourteen one-hundredths percent (7.14%) of
61106 the sum collected from natural gas and/or casinghead
62107 gas or asphalt or ores b earing uranium, lead, zinc,
63108 jack, gold, silver or copper shall be paid t o the
64109 various county treasurers to be credited to the County
65110 Highway Fund as follows: Each county shall recei ve a
66111 proportionate share of the funds available based upon
67112 the proportion of the total value of production from
68113 such county in the corresponding m onth of the
69114 preceding year, and
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71142 c. seven and fourteen one-hundredths percent (7.14%)
72143 shall be allocated to eac h county as provided for in
73144 subparagraph b of this paragraph and shall be
74145 apportioned, on an average daily attendance per capita
75146 distribution basis, as certified by the State
76147 Superintendent of Public Instruction to the school
77148 districts of the county where such pupils attend
78149 school regardless of residence of such pupil, provided
79150 the school district makes an ad valorem tax levy of
80151 fifteen (15) mills f or the current year and maintains
81152 twelve (12) years of instruction;
82-
83153 2. For all monies collected from the tax levied on natural gas
84154 and/or casinghead gas at a tax rate of seven percent (7%) pursuant
85155 to the provisions of subsection B of Section 1001 of this title:
86-
87156 a. after the total revenue apportioned to the General
88157 Revenue Fund as prescribed by subparagraph b of this
89158 paragraph equals the moving five -year average amount
90-for gas as defined by paragraph 1 of subsection A of ENR. H. B. NO. 3821 Page 3
159+for gas as defined by paragraph 1 of subsection A of
91160 this section, there shall be apport ioned from the
92161 gross production tax levy imposed pursuant to Section
93162 1001 of this title on natural gas and/or casinghead
94163 gas to the Revenue Stabilization Fund created by
95164 Section 34.102 of Title 62 of the Oklahoma Statutes,
96165 the amount of revenue, if any, wh ich exceeds the
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97193 moving five-year average amount for gas as defined
98194 pursuant to paragraph 1 of subsection A of this
99195 section,
100-
101196 b. until the apportionment to the General Revenue Fund
102197 equals the moving five-year average amount for gas as
103198 prescribed by paragraph 1 of subsection A of this
104199 section, eighty-five and seventy-two one-hundredths
105200 percent (85.72%) shall be paid to the State Treasurer
106201 of the state to be placed in the General Revenue Fu nd
107202 of the state and used for the general expense of state
108203 government, to be paid out pursuant to direct
109204 appropriation by the Legislature,
110-
111205 c. before any other apportionment of revenue has been
112206 made pursuant to this paragraph, seven and fourteen
113207 one-hundredths percent (7.14%) of the sum collected
114208 from natural gas and/or casinghe ad gas shall be paid
115209 to the various county treasurers to be credited to the
116210 County Highway Fund as follows: E ach county shall
117211 receive a proportionate share of the funds available
118212 based upon the proportion of the total value of
119213 production from such county in the corresponding month
120214 of the preceding year, and
121-
122215 d. before any other apportionment of revenue has been
123216 made pursuant to this paragraph, seven and fourteen
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124244 one-hundredths percent ( 7.14%) shall be allocated to
125245 each county as provided for in subparagraph c of this
126246 paragraph and shall be apportioned, on an average
127247 daily attendance per capita distribution basis, a s
128248 certified by the State Superintendent of Public
129249 Instruction to the schoo l districts of the county
130250 where such pupils attend school regardless of
131251 residence of such pupil, provided the school district
132252 makes an ad valorem tax levy of fifteen (15) mills for
133253 the current year and maintains twelve (12) years of
134254 instruction;
135- ENR. H. B. NO. 3821 Page 4
136255 3. For all monies collected from the tax levied on natural gas
137256 and/or casinghead gas at a tax rate of four percent (4%) pursuant to
138257 the provisions of subsection B of Section 1001 of this titl e:
139-
140258 a. after the total revenue apportioned to the General
141259 Revenue Fund as prescribed by subparagraph b of this
142260 paragraph equals the moving five -year average amount
143261 for gas as defined by paragraph 1 of subsection A of
144262 this section, there shall be apportioned from the
145263 gross production tax levy imposed pursuant to Section
146264 1001 of this title on natural gas and/or casinghead
147265 gas to the Revenue Stabilizati on Fund created pursuant
148266 to Section 34.102 of Title 62 of the Oklahoma
149267 Statutes, the amount of revenue, if any , which exceeds
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150295 the moving five-year average amount for gas as defined
151296 pursuant to paragraph 1 of subsection A of this
152297 section,
153-
154298 b. until the apportionment to the General Revenue Fund
155299 equals the moving five-year average amount for gas as
156300 prescribed by paragraph 1 of subsection A of this
157301 section, seventy-five percent (75%) shall b e paid to
158302 the State Treasurer of the state to be placed in the
159303 General Revenue Fund of the state and used for the
160304 general expense of state government, to be paid out
161305 pursuant to direct appropriation by the Legislature,
162-
163306 c. before any other apportionment of revenue has been
164307 made pursuant to this paragraph, twelve and one -half
165308 percent (12.5%) of the sum collected from natural gas
166309 and/or casinghead gas shall be paid to the various
167310 county treasurers to be credited to the County Highway
168311 Fund as follows: Each cou nty shall receive a
169312 proportionate share of the funds available based upo n
170313 the proportion of the total value of production from
171314 such county in the corresponding month of the
172315 preceding year, and
173-
174316 d. before any other apportionment of revenue has been
175317 made pursuant to this paragraph, twelve and one -half
176318 percent (12.5%) shall be all ocated to each county as
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177346 provided for in subparagraph c of this paragraph and
178347 shall be apportioned, on an aver age daily attendance
179348 per capita distribution basis, as certified by the
180-State Superintendent of Public Instruction to the ENR. H. B. NO. 3821 Page 5
349+State Superintendent of Public Instruction to the
181350 school districts of the county where such pupils
182351 attend school regardless of residence of such pupil,
183352 provided the school district mak es an ad valorem tax
184353 levy of fifteen (15) mills for the current year and
185354 maintains twelve (12) years of instruction;
186-
187355 4. For all monies collected from the tax levied on natural gas
188356 and/or casinghead gas at a tax rate of one percent (1%) pursuant to
189357 the provisions of subsection B of Section 1001 of this title:
190-
191358 a. fifty percent (50%) of the sum collected from natural
192359 gas and/or casinghead gas shall be paid to the various
193360 county treasurers to be credited to the County Highway
194361 Fund as follows: Each county shal l receive a
195362 proportionate share of the funds available based upon
196363 the proportion of the total value of production from
197364 such county in the correspo nding month of the
198365 preceding year, and
199-
200366 b. fifty percent (50%) shall be allocated to each county
201367 as provided for in subparagraph a of this paragraph
202368 and shall be apportioned, on an aver age daily
203369 attendance per capita distribution basis, as certified
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204397 by the State Superintendent of Public Instruction to
205398 the school districts of the county where such pupils
206399 attend school regardless of residence of such pupil,
207400 provided the school district mak es an ad valorem tax
208401 levy of fifteen (15) mills for the current year and
209402 maintains twelve (12) years of instruction;
210-
211403 5. For all monies collected from the tax levied on natural gas
212404 and/or casinghead gas at a tax rate of two percent (2%) pursuant to
213405 the provisions of paragraph 3 of subsection B of Section 1001 of
214406 this title:
215-
216407 a. after the total revenue apportioned to the General
217408 Revenue Fund as prescribed by subparagraph b of this
218409 paragraph equals the moving five-year average amount
219410 for gas as defined by para graph 1 of subsection A of
220411 this section, there shall be apportioned from the
221412 gross production tax levy imposed pursuant to Section
222413 1001 of this title on gas to the Revenue Stabilizat ion
223414 Fund created by Section 34.102 of Title 62 of the
224415 Oklahoma Statutes, t he amount of revenue, if any,
225-which exceeds the movi ng five-year average amount for ENR. H. B. NO. 3821 Page 6
416+which exceeds the moving five -year average amount for
226417 natural gas and/or casinghead gas as defined pursuant
227418 to paragraph 1 of subsection A of this secti on,
228-
229419 b. until the apportionment to the General Revenue Fund
230420 equals the moving five-year average amount for gas as
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231448 prescribed by paragraph 1 of subs ection A of this
232449 section, fifty percent (50%) shall be paid to the
233450 State Treasurer to be placed in the General Revenue
234451 Fund of the state and used for the general expense of
235452 state government, to be paid out pursuant to direct
236453 appropriation by the Legislatur e,
237-
238454 c. before any other apportionment of revenue has been
239455 made pursuant to this paragraph, twenty-five percent
240456 (25%) of the sum collected from natural gas and/or
241457 casinghead gas shall be paid to the various county
242458 treasurers to be credited to the County High way Fund
243459 as follows: Each county shall receive a proportionate
244460 share of the funds available based upon the pr oportion
245461 of the total value of production from such county in
246462 the corresponding month of the preceding year, and
247-
248463 d. before any other apportionment of revenue has been
249464 made pursuant to this paragraph, twenty-five percent
250465 (25%) shall be allocated to each cou nty as provided
251466 for in subparagraph c of this paragraph and shall be
252467 apportioned on an average daily attendance per capita
253468 distribution basis, as certified by the State
254469 Superintendent of Public Instruction, to the school
255470 districts of the county where such pupils attend
256471 school regardless of residence of such pupil, provided
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257499 the school district makes an ad valorem tax levy of
258500 fifteen (15) mills for th e current year and maintains
259501 twelve (12) years of instruction;
260-
261502 6. For all monies collected from the tax levie d on oil at a tax
262503 rate of seven percent (7%) pursuant to the provisions of subsection
263504 B of Section 1001 of this title:
264-
265505 a. there shall be apportion ed from the gross production
266506 tax levy imposed pursuant to Section 1001 of this
267507 title on oil to the Revenue Sta bilization Fund created
268508 by Section 34.102 of Title 62 of the Oklahoma
269509 Statutes, after the applicable maximum amount
270-prescribed by subsection C of this section has been ENR. H. B. NO. 3821 Page 7
510+prescribed by subsection C of this section has been
271511 deposited to the funds therein specified, the amount
272512 of revenue, if any, which would oth erwise be
273513 apportioned to the General Revenue Fund and which
274514 exceeds the moving five-year average amount for oil as
275515 defined pursuant to paragraph 2 of subsection A of
276516 this section,
277-
278517 b. before any other apportionment of revenue has been
279518 made pursuant to this paragraph, twenty-five and
280519 seventy-two one-hundredths percent (25.72%) sha ll be
281520 paid to the State Treasurer to be placed in the Common
282521 Education Technology Revolving Fund created in Section
283522 34.90 of Title 62 of the Oklahoma Statutes,
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285550 c. before any other apportionment of revenue has been
286551 made pursuant to this paragraph, twenty -five and
287552 seventy-two one-hundredths percent (25.72%) shall be
288553 paid to the State Treasurer to be placed in the Higher
289554 Education Capital Revolving Fund created in Section
290555 34.91 of Title 62 of the Oklahoma Statutes,
291-
292556 d. before any other apportionment of revenue has been
293557 made pursuant to this paragraph, twenty -five and
294558 seventy-two one-hundredths percent (25.72%) shall be
295559 paid to the State Treasurer to be placed in the
296560 Oklahoma Student Aid Re volving Fund created in Section
297561 34.92 of Title 62 of the Oklahoma Statutes ,
298-
299562 e. before any other apportionment of revenue has been
300563 made pursuant to this paragraph, three and seven
301564 hundred forty-five one-thousandths percent (3.745%)
302565 shall be distributed to t he various counties of the
303566 state for deposit into the County Bridge and Ro ad
304567 Improvement Fund of each county based on a formula
305568 developed by the Department of Transportation and
306569 approved by the Department of Transportation County
307570 Advisory Board created pur suant to Section 302.1 of
308571 Title 69 of the Oklahoma Statutes to be used for the
309572 purposes set forth in the County Bridge and Road
310573 Improvement Act. The formula shall be similar to the
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311601 formula currently used for the distribution of monies
312602 in the County Bridge Program funds, but shall also
313603 take into consideration the effect of the t errain and
314604 traffic volume as related to county road improvement
315-and maintenance costs, ENR. H. B. NO. 3821 Page 8
316-
605+and maintenance costs,
317606 f. before any other apportionment of revenue has been
318607 made pursuant to this paragraph, four and twenty-eight
319608 one-hundredths percent (4.28%) shall be paid to the
320609 State Treasurer to be apportioned to:
321-
322610 (1) the following sources and in the follo wing
323611 amounts through the fiscal year ending June 30,
324612 2022 2027:
325-
326613 (a) thirty-three and one-third percent (33 1/3 %)
327614 to the Oklahoma Tourism and Recreation
328615 Department Capital Expenditure R evolving
329616 Fund created pursuant to Section 2254.1 of
330617 Title 74 of the Oklahoma Statutes,
331-
332618 (b) thirty-three and one-third percent (33 1/3%)
333619 to the Oklahoma Conservation Commission
334620 Infrastructure Revolving Fund created
335621 pursuant to Section 3 -2-110 of Title 27A of
336622 the Oklahoma Statutes, and
337-
338623 (c) thirty-three and one-third percent (33 1/3%)
339624 to the Community Water Infrastructure
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340652 Development Revolving Fund created pursuant
341653 to Section 1085.7A of Title 82 of the
342654 Oklahoma Statutes, and
343-
344655 (2) the Oklahoma Water Resources Bo ard Rural Economic
345656 Action Plan Water Projects Fund for the fiscal
346657 year beginning July 1, 2022 2027, and for each
347658 fiscal year thereafter,
348-
349659 g. before any other apportionment of revenue has been
350660 made pursuant to this paragraph, seven and fourteen
351661 one-hundredths percent (7.14%) of the sum collected
352662 from oil shall be paid to the various count y
353663 treasurers, to be credited to the County Highway Fund
354664 as follows: Each county shall receive a proportionate
355665 share of the funds available based upon the proportion
356666 of the total value of production from such county in
357667 the corresponding month of the preced ing year,
358-
359668 h. before any other apportionment of revenue has been
360-made pursuant to this paragraph, seven and fourteen ENR. H. B. NO. 3821 Page 9
669+made pursuant to this paragraph, seven and fourteen
361670 one-hundredths percent (7.14%) shall be allocated to
362671 each county as provided in subparagraph g of this
363672 paragraph and shall be apportioned, o n an average
364673 daily attendance per capita distribution basis, as
365674 certified by the State Superintendent of Public
366675 Instruction, to the school districts of the county
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367703 where such pupils attend school regardless of
368704 residence of such pupil, provided the school di strict
369705 makes an ad valorem tax levy of fifteen (15) mills for
370706 the current year and maintains twelve (12) years of
371707 instruction, and
372-
373708 i. before any other apportionment of revenu e has been
374709 made pursuant to this paragraph, five hundred thirty -
375710 five one-thousandths percent (0.535%) of the levy
376711 shall be transmitted by the Oklahoma Tax Commission to
377712 the Statewide Circuit Engineering District Revolving
378713 Fund as created in Section 687.2 o f Title 69 of the
379714 Oklahoma Statutes;
380-
381715 7. For all monies collected from the tax lev ied on oil at a tax
382716 rate of four percent (4%) pursuant to the provisions of subsection B
383717 of Section 1001 of this title:
384-
385718 a. there shall be apportioned from the gross productio n
386719 tax levy imposed pursuant to Section 1001 of this
387720 title on oil to the Revenue St abilization Fund created
388721 by Section 34.102 of Title 62 of the Oklahoma
389722 Statutes, after the applicable maximum amount
390723 prescribed by subsection C of this section has been
391724 deposited to the funds therein specified, the amount
392725 of revenue, if any, which would ot herwise be
393726 apportioned to the General Revenue Fund and which
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394754 exceeds the moving five-year average amount for oil as
395755 defined pursuant to paragraph 2 of subsection A of
396756 this section,
397-
398757 b. before any other apportionment of revenue has been
399758 made pursuant to this paragraph, twenty-two and one-
400759 half percent (22.5%) shall be paid to the State
401760 Treasurer to be placed in the Common Education
402761 Technology Revolving Fund created in Section 34. 90 of
403762 Title 62 of the Oklahoma Statutes,
404- ENR. H. B. NO. 3821 Page 10
405763 c. before any other apportionment of reve nue has been
406764 made pursuant to this paragraph, twenty-two and one-
407765 half percent (22.5%) shall be paid to the State
408766 Treasurer to be placed in the Higher Education Capital
409767 Revolving Fund created in Section 34.91 of Title 62 of
410768 the Oklahoma Statutes,
411-
412769 d. before any other apportionment of revenue has been
413770 made pursuant to this paragraph, twenty-two and one-
414771 half percent (22.5%) shall be paid to the State
415772 Treasurer to be placed in the Oklahoma Student Aid
416773 Revolving Fund created in Section 34.92 of Title 62 of
417774 the Oklahoma Statutes,
418-
419775 e. before any other apportionment of revenue has been
420776 made pursuant to this paragraph, three and twenty-
421777 eight one-hundredths percent (3.28%) shall be
778+
779+SENATE FLOOR VERSION - HB3821 SFLR Page 16
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422805 distributed to the various counties of the state for
423806 deposit into the County Bridge and R oad Improvement
424807 Fund of each county based on a formula developed by
425808 the Department of Transportation and approved by the
426809 Department of Transportation County Advisory Board
427810 created pursuant to Section 302.1 of Title 69 of the
428811 Oklahoma Statutes to be used fo r the purposes set
429812 forth in the County Bridge and Road Improvement Act.
430813 The formula shall be similar to the formula currently
431814 used for the distribution of monies in the Coun ty
432815 Bridge Program funds, but shall also take into
433816 consideration the effect of the terrain and traffic
434817 volume as related to county road improvement and
435818 maintenance costs,
436-
437819 f. before any other apportionment of revenue has been
438820 made pursuant to this paragraph, three and seventy-
439821 five one-hundredths percent (3.75%) shall be paid to
440822 the State Treasurer to be apportioned to:
441-
442823 (1) the following sources and in the following
443824 amounts through the fiscal year ending June 30,
444825 2022 2027:
445-
446826 (a) thirty-three and one-third percent (33 1/3%)
447827 to the Oklahoma Tourism and Recreation
448-Department Capital Expenditure Rev olving ENR. H. B. NO. 3821 Page 11
828+Department Capital Expenditure Rev olving
829+
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449856 Fund created pursuant to Section 2254.1 of
450857 Title 74 of the Oklahoma Statutes,
451-
452858 (b) thirty-three and one-third percent (33 1/3%)
453859 to the Oklahoma Conservation Commiss ion
454860 Infrastructure Revolving Fund created
455861 pursuant to Section 3 -2-110 of Title 27A of
456862 the Oklahoma Statutes, and
457-
458863 (c) thirty-three and one-third percent (33 1/3%)
459864 to the Community Water Infrastructure
460865 Development Revolving Fund created pursuant
461866 to Section 1085.7A of Title 82 of the
462867 Oklahoma Statutes, and
463-
464868 (2) the Oklahoma Water Resources Boar d Rural Economic
465869 Action Plan Water Projects Fund for the fiscal
466870 year beginning July 1, 2022 2027, and for each
467871 fiscal year thereafter,
468-
469872 g. before any other apportionment o f revenue has been
470873 made pursuant to this paragraph, twelve and one -half
471874 percent (12.5%) of the sum collected from oil shall be
472875 paid to the various county treasurers, to be credited
473876 to the County Highway Fund as follows: Each county
474877 shall receive a proport ionate share of the funds
475878 available based upon the proportion of the total value
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476906 of production from such county in the corresponding
477907 month of the preceding year,
478-
479908 h. before any other apportionment of revenue has been
480909 made pursuant to this paragraph, twelve and one-half
481910 percent (12.5%) shall be allocated to each county as
482911 provided in subparag raph g of this paragraph and shall
483912 be apportioned on an average daily attendance per
484913 capita distribution basis, as certified by the State
485914 Superintendent of Public Instruc tion, to the school
486915 districts of the county where such pupils attend
487916 school regardless of residence of such pupil, provided
488917 the school district makes an ad valorem tax levy of
489918 fifteen (15) mills for the current year and maintains
490919 twelve (12) years of instr uction, and
491-
492920 i. before any other apportionment of revenue has been
493-made pursuant to thi s paragraph, forty-seven one- ENR. H. B. NO. 3821 Page 12
921+made pursuant to thi s paragraph, forty-seven one-
494922 hundredths percent (0.47%) of the levy shall be
495923 transmitted by the Tax Commission to the Statewide
496924 Circuit Engineering District Revolving Fun d as created
497925 in Section 687.2 of Title 69 of the Oklahoma Statutes;
498-
499926 8. For all monies collected from the tax levied on oil at a tax
500927 rate of one percent (1%) pursuant to the provisions of subsection B
501928 of Section 1001 of this title:
929+
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502955
503956 a. fifty percent (50%) o f the sum collected shall be paid
504957 to the various county treasurers, to be credited to
505958 the County Highway Fund as follows: Each county shall
506959 receive a proportionate share of the funds available
507960 based upon the proportion of the total value of
508961 production from such county in the corresponding month
509962 of the preceding year, and
510-
511963 b. fifty percent (50%) shall be allocated to each county
512964 as provided for in subparagraph a of this paragraph
513965 and shall be apportioned on an average daily
514966 attendance per capita distribution basis, as certified
515967 by the State Superintendent of Public Instruction, to
516968 the school districts of the county where such pupils
517969 attend school regardless of residence of such pupil,
518970 provided the school district makes an ad valorem tax
519971 levy of fifteen (15) m ills for the current year and
520972 maintains twelve (12) years of instruction;
521-
522973 9. For all monies collected from the tax levied on oil at a tax
523974 rate of two percent (2%) pursuant to the provisions of paragraph 3
524975 of subsection B of Section 1001 of this title:
525-
526976 a. there shall be apportioned from the gross production
527977 tax levy imposed pursuant to Sect ion 1001 of this
528978 title on oil to the Revenue Stabilization Fund created
529979 by Section 34.102 of Title 62 of the Oklahoma
980+
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5301007 Statutes, the amount of revenue, if any, which excee ds
5311008 the moving five-year average amount for oil as defined
5321009 pursuant to paragraph 2 of s ubsection A of this
5331010 section,
534-
5351011 b. until the apportionment to the General Revenue Fund
5361012 equals the moving five-year average amount for oil as
5371013 prescribed by paragraph 2 of sub section A of this
538-section, fifty percent (50%) shall be paid to the ENR. H. B. NO. 3821 Page 13
1014+section, fifty percent (50%) shall be paid to the
5391015 State Treasurer to be placed in the General Revenue
5401016 Fund of the state and used for the general expense of
5411017 state government, to be paid out pursuant to direct
5421018 appropriation by the Legislatu re,
543-
5441019 c. before any other apportionment of revenue has been
5451020 made pursuant to this paragr aph, twenty-five percent
5461021 (25%) of the sum collected from oil shall be paid to
5471022 the various county treasurers, to be credited to the
5481023 County Highway Fund as follows: Each c ounty shall
5491024 receive a proportionate share of the funds available
5501025 based upon the propor tion of the total value of
5511026 production from such county in the corresponding month
5521027 of the preceding year, and
553-
5541028 d. before any other apportionment of revenue has been
5551029 made pursuant to this paragraph, twenty -five percent
5561030 (25%) shall be allocated to each county as provided in
1031+
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5571058 subparagraph c of this paragraph and shall be
5581059 apportioned on an average daily attendance per capita
5591060 distribution basis, as certified by the State
5601061 Superintendent of Public Instruction, to the school
5611062 districts of the county where such pupils a ttend
5621063 school regardless of residence of such pupil, provided
5631064 the school district makes an ad valorem tax levy of
5641065 fifteen (15) mills for the current year and maintains
5651066 twelve (12) years of instruction;
566-
5671067 10. On or after June 28, 2018, the gross production ta x levied
5681068 on natural gas or casinghead gas at the rate of five percent (5%)
5691069 provided for in paragraph 3 of subsection B of Section 1001 of this
5701070 title shall be apportioned as follows:
571-
5721071 a. after the total revenue apportioned to the General
5731072 Revenue Fund as pres cribed by subparagraph b of this
5741073 paragraph equals the moving five-year average amount
5751074 for gas as defined by paragraph 1 of subsection A of
5761075 this section, there shall be ap portioned from the
5771076 gross production tax levy imposed pursuant to Section
5781077 1001 of this title on natural gas and/or casinghead
5791078 gas to the Revenue Stabilization Fund created pursuant
5801079 to Section 34.102 of Title 62 of the Oklahoma
5811080 Statutes, the amount of revenu e, if any, which exceeds
582-the moving five-year average amount for gas as defined ENR. H. B. NO. 3821 Page 14
1081+the moving five-year average amount for gas as defined
1082+
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5831109 pursuant to paragraph 1 of subsection A of this
5841110 section,
585-
5861111 b. until the apportionment to the General Revenue Fund
5871112 equals the moving five-year average amount for gas as
5881113 prescribed by paragraph 1 of subsection A of this
5891114 section, eighty percent (80%) shall be paid to the
5901115 State Treasurer of the state to be placed in the
5911116 General Revenue Fund of the state and used for the
5921117 general expense of state government, to be paid out
5931118 pursuant to direct appropriation by the Legislature,
594-
5951119 c. before any other apportionment of revenue h as been
5961120 made pursuant to this paragraph, ten percent (10%) of
5971121 the sum collected from natural gas and/or casinghead
5981122 gas shall be paid to the various county treasurers to
5991123 be credited to the County Highway Fund as follows:
6001124 Each county shall receive a proport ionate share of the
6011125 funds available based upon the proportion of the total
6021126 value of production from such county in the
6031127 corresponding month of the preceding year, and
604-
6051128 d. before any other apportionment of revenue has been
6061129 made pursuant to this paragraph, ten percent (10%)
6071130 shall be allocated to each county as provided for in
6081131 subparagraph c of this paragraph and shall be
6091132 apportioned, on an average daily attendance per capita
1133+
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6101160 distribution basis, as certified by the State
6111161 Superintendent of Public Instruction to t he school
6121162 districts of the county where such pupils attend
6131163 school regardless of residence of such pupil, provided
6141164 the school district makes an ad valorem tax levy of
6151165 fifteen (15) mills for the current year and maintains
6161166 twelve (12) years of instruction; an d
617-
6181167 11. On or after June 28, 2018, the gross production tax on oil
6191168 levied at the rate of five percent (5%) provided for in paragraph 3
6201169 of subsection B of Section 1001 of t his title shall be apportioned
6211170 as follows:
622-
6231171 a. there shall be apportioned from the gros s production
6241172 tax levy imposed pursuant to Section 1001 of this
6251173 title on oil to the Revenue Stabilization Fund created
6261174 by Section 34.102 of Title 62 of the Oklahoma
627-Statutes, after the applicable maximum amount ENR. H. B. NO. 3821 Page 15
1175+Statutes, after the applicable maximum amount
6281176 prescribed by subsection C of this section has been
6291177 deposited to the funds therein specified, the amount
6301178 of revenue, if any, which would otherwise be
6311179 apportioned to the General Revenue Fund and which
6321180 exceeds the moving five-year average amount for oil as
6331181 defined pursuant to paragraph 2 of subsection A of
6341182 this section,
6351183
1184+SENATE FLOOR VERSION - HB3821 SFLR Page 24
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6361210 b. before any other apportionment of revenue has been
6371211 made pursuant to this paragraph, twenty-three and
6381212 seventy-five one-hundredths percent (23.75%) sha ll be
6391213 paid to the State Treasurer to be placed in the Common
6401214 Education Technology Revo lving Fund created in Section
6411215 34.90 of Title 62 of the Oklahoma Statutes,
642-
6431216 c. before any other apportionment of revenue has been
6441217 made pursuant to this paragraph, twenty -three and
6451218 seventy-five one-hundredths percent (23.75%) shall be
6461219 paid to the State Treasu rer to be placed in the Higher
6471220 Education Capital Revolving Fund created in Section
6481221 34.91 of Title 62 of the Oklahoma Statutes,
649-
6501222 d. before any other apportionment of revenu e has been
6511223 made pursuant to this paragraph, twenty -three and
6521224 seventy-five one-hundredths percent (23.75%) shall be
6531225 paid to the State Treasurer to be placed in the
6541226 Oklahoma Student Aid Revolving Fund created in Section
6551227 34.92 of Title 62 of the Oklahoma Stat utes,
656-
6571228 e. before any other apportionment of revenue has been
6581229 made pursuant to this para graph, three and twenty-
6591230 eight one-hundredths percent (3.28%) shall be
6601231 distributed to the various counties of the state for
6611232 deposit into the County Bridge and Road Improve ment
6621233 Fund of each county based on a formula developed by
1234+
1235+SENATE FLOOR VERSION - HB3821 SFLR Page 25
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6631261 the Department of Transportat ion and approved by the
6641262 Department of Transportation County Advisory Board
6651263 created pursuant to Section 302.1 of Title 69 of the
6661264 Oklahoma Statutes to be used for the purpo ses set
6671265 forth in the County Bridge and Road Improvement Act.
6681266 The formula shall be sim ilar to the formula currently
6691267 used for the distribution of monies in the County
6701268 Bridge Program funds, but shall also take into
671-consideration the effect of the terrain and traffic ENR. H. B. NO. 3821 Page 16
1269+consideration the effect of the terrain and traffic
6721270 volume as related to county road improvement and
6731271 maintenance costs,
674-
6751272 f. before any other apportionment of revenue has been
6761273 made pursuant to this paragraph, five percent (5%)
6771274 shall be paid to the State Treasurer to be apportioned
6781275 to:
679-
6801276 (1) the following sources and in the following
6811277 amounts through the fiscal year ending June 30,
6821278 2022 2027:
683-
6841279 (a) thirty-three and one-third percent (33 1/3%)
6851280 to the Oklahoma Tourism and Recreation
6861281 Department Capital Expenditure Revolving
6871282 Fund created pursuant to Section 225 4.1 of
6881283 Title 74 of the Oklahoma Statutes,
6891284
1285+SENATE FLOOR VERSION - HB3821 SFLR Page 26
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6901311 (b) thirty-three and one-third percent (33 1/3%)
6911312 to the Oklahoma Conservation Commission
6921313 Infrastructure Revolving Fund created
6931314 pursuant to Section 3-2-110 of Title 27A of
6941315 the Oklahoma Statutes, and
695-
6961316 (c) thirty-three and one-third percent (33 1/3%)
6971317 to the Community Water Infrastructure
6981318 Development Revolving Fund created pursuant
6991319 to Section 1085.7A of Title 82 of the
7001320 Oklahoma Statutes, and
701-
7021321 (2) the Oklahoma Water Resources Board Rural Economic
7031322 Action Plan Water Projects Fund for the fiscal
7041323 year beginning July 1, 2022 2027, and for each
7051324 fiscal year thereafter,
706-
7071325 g. before any other apportionment of revenue has been
7081326 made pursuant to this paragraph, ten percent (10%) of
7091327 the sum collected from oil shall be paid to the
7101328 various county treasurers, to be credited to the
7111329 County Highway Fund as follows: Each county shall
7121330 receive a proportionate share of the funds available
7131331 based upon the proportion of the total value of
7141332 production from such county in the corresponding month
7151333 of the preceding year,
716- ENR. H. B. NO. 3821 Page 17
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7171361 h. before any other apportionment of revenue has been
7181362 made pursuant to this paragraph, ten percent (10%)
7191363 shall be allocated to each county as provided in
7201364 subparagraph g of this paragraph and shall be
7211365 apportioned on an average daily attendanc e per capita
7221366 distribution basis, as certified by the State
7231367 Superintendent of Public In struction, to the school
7241368 districts of the county where such pupils attend
7251369 school regardless of residence of such pupil, provided
7261370 the school district makes an ad valorem t ax levy of
7271371 fifteen (15) mills for the current year and maintains
7281372 twelve (12) years of instruction, and
729-
7301373 i. before any other apportionment of revenue has been
7311374 made pursuant to this paragraph, forty-seven one-
7321375 hundredths percent (0.47%) of the levy shall be
7331376 transmitted by the Tax Commission to the Statewide
7341377 Circuit Engineering District Revolvin g Fund as created
7351378 in Section 687.2 of Title 69 of the Oklahoma Statutes.
736-
7371379 C. Provided, notwithstanding any other provision of this
7381380 section, the total amounts deposited to the Common Education
7391381 Technology Revolving Fund, the Higher Education Capital Revolvin g
7401382 Fund, the Oklahoma Student Aid Revolving Fund, the Rural Economic
7411383 Action Plan Water Projects Fund, the Oklahoma Tourism and Recreation
7421384 Department Capital Expenditure Re volving Fund, the Oklahoma
1385+
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7431412 Conservation Commission Infrastructure Revolving Fund and t he
7441413 Community Water Infrastructure Development Revolving Fund pursuant
7451414 to paragraphs 6, 7 and 11 of subsection B of this section shall not
7461415 exceed One Hundred Fifty Million Dollars ($150,000,000.00) in any
7471416 fiscal year. Except as otherwise provided in this s ubsection, all
7481417 sums in excess of One Hundred Fifty Million Dollars
7491418 ($150,000,000.00) in any fiscal year which would otherwise be
7501419 deposited in such funds shall be apportio ned by the Oklahoma Tax
7511420 Commission to the General Revenue Fund of the state.
752-
7531421 SECTION 2. This act shall become effective July 1, 2022.
754-
7551422 SECTION 3. It being immediately necessary for the preservation
7561423 of the public peace, hea lth or safety, an emergency is hereby
7571424 declared to exist, by reason whereof thi s act shall take effect and
7581425 be in full force from and after its passage and approval.
759- ENR. H. B. NO. 3821 Page 18
760-Passed the House of Representatives the 21st day of March, 2022.
761-
762-
763-
764-
765- Presiding Officer of the House
766- of Representatives
767-
768-
769-Passed the Senate the 26th day of April, 2022.
770-
771-
772-
773-
774- Presiding Officer of the Senate
775-
776-
777-
778-OFFICE OF THE GOVERNOR
779-Received by the Office of the Governor this ____________________
780-day of ___________________, 20_____ __, at _______ o'clock _______ M.
781-By: _________________________________
782-Approved by the Governor of the State of Oklahoma this _____ ____
783-day of ___________________, 20_______, at _______ o'clock _______ M.
784-
785-
786- _________________________________
787- Governor of the State of Oklahoma
788-
789-OFFICE OF THE SECRETARY OF STATE
790-Received by the Office of the Secretary of State this __________
791-day of ___________________, 20_______, at _______ o'clock _______ M.
792-By: _________________________________
793-
1426+COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
1427+April 13, 2022 - DO PASS AS AMENDED