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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 781 By: Hall
AS INTRODUCED
An Act relating to apportionments; amending 47 O.S.
2021, Section 1104, as amended by Se ction 1, Chapter
363, O.S.L. 2022 (47 O.S. Supp. 2022, Section 1104),
which relates to apportionment of fees, taxes , and
penalties collected; requiring certain monthly
reporting; and declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE ST ATE OF OKLAHOMA:
SECTION 1. AMENDATORY 47 O.S. 2021, Section 1104, as
amended by Section 1, Chapter 363, O.S.L. 2022 (47 O.S. Supp. 2022,
Section 1104), is amended to read as follows:
Section 1104. A. Unless otherwise provided by law, all fees,
taxes and penalties collected or r eceived pursuant to the Oklahoma
Vehicle License and Registration Act or Section 1 -101 et seq. of
this title shall be apportioned and distributed mont hly by the
Oklahoma Tax Commission in accordance with this section. Service
Oklahoma shall provide to the Oklahoma Tax Commission m onthly
reports of motor veh icle collection information, including, but not
limited to, motor vehicle monthly apportionment information,
refunds, cancelled vouchers, waste tire col lections, organ donor
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program amounts, driver licen se records, prorate amounts, and sales
tax amounts. The reports shall be delivered electronica lly pursuant
to the current calendar year apportionment disbursement schedule
provided to Service Oklahoma by the Oklahoma Tax Commission on or
before December 1st annually.
B. 1. The following percentages of the monies referred to in
subsection A of this section shall be apportioned to the various
school districts in accordance with paragraph 2 of this subs ection:
a. from October 1, 2000, until June 30, 2001, thirty-five
and forty-six one-hundredths percent ( 35.46%),
b. for the year beginning July 1, 2001, and ending June
30, 2002, thirty-five and ninety-one one-hundredths
percent (35.91%),
c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, thirty-six and twenty one-
hundredths percent (36.20%),
d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, thirty -six and twenty one-
hundredths percent (36.20%), but in no event shall the
amount apportioned in any fiscal year pursuant to this
subparagraph exceed th e total amount apportioned for
the fiscal year ending on June 30 , 2015. Any amounts
in excess of such limi tation shall be placed to the
credit of the General Revenue Fund, and
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e. for the year beginning July 1, 2019, and all
subsequent years, thirty -six and twenty one-hundredths
percent (36.20%), but in no event shall the amount
apportioned in any fiscal year p ursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitati on shall be placed to the
credit of the Rebuilding Oklahoma Acce ss and Driver
Safety Fund created in Sectio n 1521 of Title 69 of the
Oklahoma Statutes.
2. The monies apportioned pursuant to subparagraphs a through e
of paragraph 1 of this subsection shall be apportioned to the
various school districts so that each dis trict shall receive an
amount based upon th e proportion that each district ’s average daily
attendance bears to the total average daily attendance of those
districts entitled to receive funds p ursuant to this section as
certified by the State Department of Education.
Each district’s allocation of funds shall be remitted to the
county treasurer of the county wherein the administrative
headquarters of the district are located.
No district shall be eligible for the funds herein provided
unless the district make s an ad valorem tax levy of fifteen (15)
mills and maintains nine (9) years of instructi on and pursuant to
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the rules of the State Board of Education, is authorized to maintain
ten (10) years of instruction.
C. The following percentages of the monies refer red to in
subsection A of this section shal l be remitted to the State
Treasurer to be credited to the General Revenue Fund of the State
Treasury:
1. From October 1, 2000, until June 30, 2001, forty-five and
ninety-seven one-hundredths percent (45.97%);
2. For the year beginning July 1, 2001, and ending June 30,
2002, forty-five and twenty-nine one-hundredths percent (45.29%);
3. For the year beginning July 1, 2002, and for the subsequent
fiscal years ending June 30, 2007, forty -four and eighty-four one-
hundredths percent (44.84%);
4. For the year beginning July 1, 2007, and ending June 30,
2008, thirty-nine and eighty-four one-hundredths percent (39.84%);
5. For the year beginning July 1, 2008, and ending June 30,
2009, thirty-four and eighty-four one-hundredths percent (34.84%);
6. For the period beginning July 1, 2009, and ending Decemb er
31, 2012, twenty-nine and eighty-four one-hundredths percent
(29.84%);
7. For the period beginnin g January 1, 2013, and ending June
30, 2013, twenty-nine and thirty-four one-hundredths percent
(29.34%);
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8. For the year beginning July 1, 2013, and endi ng June 30,
2014, twenty-six and eighty-four one-hundredths percent (26.84%);
and
9. For the year beginning July 1, 2014, through the year end ing
June 30, 2019, twenty -four and eighty-four one-hundredths percent
(24.84%).
D. The following percentages of the monies referred to in
subsection A of this section shall be remitted to the State
Treasurer to be credited to the State Transportation Fund :
1. From October 1, 2000, until June 30, 2001, thirty one -
hundredths percent (0.30%);
2. For the year beginnin g July 1, 2001, through the year ending
on June 30, 2015, thirty-one one-hundredths percent (0.3 1%);
3. For the year beginning July 1, 2015, t hrough the year ending
on June 30, 2019, thirty -one one-hundredths percent (0.31%), but in
no event shall the amo unt apportioned in any fiscal year pursuant to
this paragraph exceed the total amount apportion ed for the fiscal
year ending on June 30, 2015 . Any amounts in excess of such
limitation shall be placed to the cre dit of the General Revenue
Fund; and
4. For the year beginning July 1, 2019, and all subsequent
years, thirty-one one-hundredths percent ( 0.31%), but in no event
shall the amount apportio ned in any fiscal year pu rsuant to this
paragraph exceed the total a mount apportioned for the fiscal year
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ending on June 30, 2015. Any amounts in excess of such limitation
shall be placed to the credit of t he Rebuilding Oklahoma Access and
Driver Safety Fund created in Section 15 21 of Title 69 of the
Oklahoma Statutes.
E. 1. The following percentages of the monies referred to in
subsection A of this section shall be apportioned to the various
counties as set forth in paragraph 2 of this subsection:
a. from October 1, 2000, until June 30, 2001, seven and
nine one-hundredths percent (7.09%),
b. for the year beginning July 1, 2001, and ending June
30, 2002, seven and eigh teen one-hundredths percent
(7.18%),
c. for the year beginning July 1, 2002, thr ough the year
ending on June 30, 2015, seven and twenty -four one-
hundredths percent (7.24%),
d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, s even and twenty-four one-
hundredths percent (7.24%), but in no event shall the
amount apportioned in any fiscal y ear pursuant to this
subparagraph exceed th e total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitation shall be pla ced to the
credit of the General Revenue Fund, and
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e. for the year beginning July 1, 20 19, and all
subsequent years, seven and twe nty-four one-hundredths
percent (7.24%), but in no event shall the amount
apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 201 5. Any amounts
in excess of such limitatio n shall be placed to the
credit of the Rebuilding Oklahoma Access and Driver
Safety Fund created in Section 1521 of Title 69 of the
Oklahoma Statutes.
2. The monies apportioned pu rsuant to subparagraphs a through e
of paragraph 1 of this subsection shall be apportioned as follows:
forty percent (40%) of such sum shall be distributed to the various
counties in that proportion which the county road mileage of each
county bears to the entire state road mileage as cer tified by the
Transportation Commission and the remaining sixty percent (60%) of
such sum shall be distributed to the various counties on the b asis
which the population and area of each county bears to the total
population and area of the state . The population shall be as shown
by the last Federal Census or the most recent annual est imate
provided by the United States Bureau of the Census. The funds shall
be used for the purpose of constructing and maintaining county
highways; provided, however, the count y treasurer may deposit so
much of the funds in the sinking fund as may be neces sary for the
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retirement of interest and annual accrual of indeb tedness created by
the issuance of county or township bonds for road purposes . Such
deposits to the sinking fund shall not exceed forty percent (40%) of
the funds allocated to a county pursuan t to this paragraph.
F. 1. The following percentages of the m onies referred to in
subsection A of this section shall be remitted to the count y
treasurers of the respective co unties and by them deposited in a
separate special revenue fund to be used by th e county commissioners
in accordance with paragraph 2 of this s ubsection:
a. from October 1, 2000, until June 30, 2001, two and
fifty-three one-hundredths percent (2.53%),
b. for the year beginning July 1, 2001, and end ing June
30, 2002, two and fifty -six one-hundredths percent
(2.56%),
c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, two and fifty-nine one-
hundredths percent (2.59%),
d. for the year beginning July 1, 2015, through the ye ar
ending on June 30, 2019, two and f ifty-nine one-
hundredths percent (2.59%), but in no event shall the
amount apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015 . Any amounts
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in excess of such limitati on shall be placed to the
credit of the General Revenue Fund, a nd
e. for the year beginning July 1, 2019, and all
subsequent years, two and fif ty-nine one-hundredths
percent (2.59%), but in no event shall the amount
apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitation shall be placed to the
credit of the Rebuilding Oklahoma Access and Driver
Safety Fund created in Section 1521 o f Title 69 of the
Oklahoma Statutes.
2. The monies apportioned pursuant to subparagraphs a through e
of paragraph 1 of this subsection shall b e used for the primary
purpose of matching federal funds for the constructio n of federal
aid projects on county r oads, or constructing and maintaining county
or township highways and permanent bridges of such counties. The
distribution of monies apportion ed by this paragraph shall be mad e
upon the basis of the current formula bas ed upon road mileage, area
and population as related to county road improvement and maintenance
costs. Provided, however, the Department of Transportation may
update the formula f actors from time to time as neces sary to account
for changing conditions.
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G. 1. The following percentages of th e monies referred to in
subsection A of this section shall be t ransmitted by the Tax
Commission to the various counties as set forth in paragra ph 2 of
this subsection:
a. from October 1, 2000, until June 30, 2001, three and
fifty-five one-hundredths percent (3.55%),
b. for the year beginning July 1, 2001, and ending J une
30, 2002, three and fifty-nine one-hundredths percent
(3.59%),
c. for the year beginning July 1, 2002, throug h the year
ending on June 30, 2015, three a nd sixty-two one-
hundredths percent ( 3.62%),
d. for the year beginning July 1, 2015, through the yea r
ending on June 30, 2019, three and sixty-two one-
hundredths percent (3.62%), b ut in no event shall the
amount apportioned in any fiscal year pursuant to t his
subparagraph exceed the total amo unt apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitation shall be placed to the
credit of the General Revenue Fund, and
e. for the year beginning July 1, 2019, and all
subsequent years, three and sixty-two one-hundredths
percent (3.62%), but in no event shall the amount
apportioned in any fiscal year pursuant to this
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subparagraph exceed the total amou nt apportioned for
the fiscal year ending on June 30, 2015 . Any amounts
in excess of such limitation shall be pl aced to the
credit of the Rebuilding Oklahoma Access and Driver
Safety Fund created in Section 1521 of Title 69 of the
Oklahoma Statutes.
2. The monies apportioned pursuant to subparagraphs a through e
of paragraph 1 of this subsection shall be transmitte d to the
various counties on the basis of a formula to be devel oped by the
Department of Transportation. Such formula shall be similar to that
currently used for the distribut ion of County Bridge Program Funds,
but also taking into consideration the effec t of terrain and traffic
volume as related to county road impro vement and maintenance costs.
Provided, however, the Department of Transportati on may update the
formula factors from time to time as necessary to account for
changing conditions. The funds shall be transmitted to the various
county treasurers to be depo sited in the county highway fund of
their respective counties.
H. 1. The following percentages of the monies re ferred to in
subsection A of this section s hall be apportioned to the various
counties as set forth in paragraph 2 of this subsection:
a. from October 1, 2000, until June 30, 2001, eighty-one
one-hundredths percent (0.81%),
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b. for the year beginning July 1 , 2001, and ending June
30, 2002, eighty-two one-hundredths percent (0.82%),
c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, eighty-three one-hundredths
percent (0.83%),
d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, eighty -three one-hundredths
percent (0.83%), but in no event shall the amount
apportioned in any fiscal year purs uant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015 . Any amounts
in excess of such limitation shall b e placed to the
credit of the General Revenue Fund, and
e. for the year beginning July 1, 2019, and all
subsequent years, eighty-three one-hundredths percent
(0.83%), but in no eve nt shall the amount apportioned
in any fiscal year pursuant to this subparag raph
exceed the total amount appo rtioned for the fiscal
year ending on June 30, 2015. Any amounts in excess
of such limitation shall be placed to th e credit of
the Rebuilding Oklahoma Access and Driver Safety Fun d
created in Section 1521 of Title 69 of th e Oklahoma
Statutes.
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2. The monies apportioned pursuant to subparagraphs a through e
of paragraph 1 of this subsection shall be apportioned to the
various counties based upon the proportion that each county ’s
population bears to the total state population .
Each county’s allocation of funds shall be remitted to the
various county treasurers to be deposit ed in the general fund of the
county and used for the support of county governme nt.
I. 1. The following percent ages of the monies referred to in
subsection A of this section shall be a pportioned to the various
cities and incorporated towns as set forth i n paragraph 2 of this
subsection:
a. from October 1, 2000, until June 30, 2001, three and
four one-hundredths percent (3.04%),
b. for the year beginning Jul y 1, 2001, and ending June
30, 2002, three and eight one-hundredths percent
(3.08%),
c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, three and ten one-hundredths
percent (3.10%),
d. for the year beginning July 1, 2015, thr ough the year
ending on June 30, 2019, three and ten one-hundredths
percent (3.10%), but in no event shall the amount
apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount apportione d for
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the fiscal year ending on June 30, 20 15. Any amounts
in excess of such limitation shall be placed to the
credit of the General Revenue Fund, and
e. for the year beginning July 1, 2019, and all
subsequent years, three and ten one-hundredths percent
(3.10%), but in no event shall the amount ap portioned
in any fiscal year pursuant to this subparagraph
exceed the total amount apportioned for the fiscal
year ending on June 30, 2015 . Any amounts in excess
of such limitation shall be placed to the credit o f
the Rebuilding Oklahoma Access and Driver Safety Fund
created in Section 1521 of Title 69 of the Oklahoma
Statutes.
2. The monies apportioned pursuant to subparagraphs a through e
of paragraph 1 of this subsection shall be apportioned to the
various cities and incorporated towns based upon the p roportion that
each city or incorporated town’s population bears to the total
population of all cities and incorporated towns in the state . Such
funds shall be remitted to the var ious county treasurers for
allocation to the various cities and incorporated towns. All such
funds shall be used for the construction, maintenance, repair,
improvement and lighting of streets and alleys. Provided, however,
the governing board of any city or town may, with the approval o f
the county excise board, transfer any sur plus funds to the general
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revenue fund of such city or town whenever an emergency requires
such a transfer.
J. The following percentages of the moni es referred to in
subsection A of this section shall be remitted to the State
Treasurer to be credited to t he Oklahoma Law Enforcement Retirement
Fund:
1. From October 1, 2000, until June 30, 2001, one and twenty-
two one-hundredths percent (1.22%);
2. For the year beginning July 1, 20 01, and ending June 30,
2002, one and twenty-three one-hundredths percent (1 .23%); and
3. For the year beginning July 1, 2002, and all subsequent
years, one and twenty-four one-hundredths percent (1.24%).
K. Three one-hundredths of one percent (3/100 of 1%) of the
monies referred to in subsection A of this section shall be remit ted
to the State Treasurer to be credited to the Wildlife Conservation
Fund. Seventy-five percent (75%) of the funds shall be used for
fish habitat restoration and twenty -five percent (25%) of the funds
shall be used in the fish hatchery system for fish p roduction.
L. 1. For the year beginning July 1, 2007, and ending June 30,
2008, five percent (5%) of monies referred to in subsection A of
this section shall be remitted to the S tate Treasurer to be credited
to the County Improvements for Roads and Bridg es Fund as created in
Section 507 of Title 69 of the Oklahoma Statutes.
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2. For the year beginning July 1, 2008, and ending June 30,
2009, ten percent (10%) of monies referred to i n subsection A of
this section shall be remitted to the State Treasurer to b e credited
to the County Improvements for Roads and Bridges Fund as created in
Section 507 of Title 69 of the Oklahoma Statutes.
3. For the period beginning July 1, 2009, and endi ng December
31, 2012, fifteen per cent (15%) of monies referred to in subsect ion
A of this section shall be remitt ed to the State Treasurer to be
credited to the County Improvements for Roads and Bridges Fund as
created in Section 507 of Title 69 of the Okl ahoma Statutes.
4. For the period beginning January 1, 2013, and ending Jun e
30, 2013, fifteen and fifty one-hundredths percent (15.50%) of
monies referred to in subsection A of this section shall be remitted
to the State Treasurer to be credited to the C ounty Improvements for
Roads and Bridges Fund as created in Section 507 of T itle 69 of the
Oklahoma Statutes.
5. For the year beginning July 1, 2013, and ending June 30,
2014, eighteen percent (18%) of monies referred to in subsection A
of this section shall be remitted to the State Trea surer to be
credited to the County Improvem ents for Roads and Bridges Fund as
created in Section 507 of Title 69 of the Oklahoma Statutes.
6. For the year beginning July 1, 2014, twenty perce nt (20%) of
monies referred to in subsection A of this section s hall be remitted
to the State Treasurer to be credited to the County Improvement s for
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Roads and Bridges Fund as created in Section 507 of Title 69 of the
Oklahoma Statutes.
7. For the year beginning July 1, 2015, through t he year ending
on June 30, 2019, twenty percent (20%) of monies referred to in
subsection A of this section shall be remitted to the State
Treasurer to be credited to the County Improvements for Roads and
Bridges Fund as crea ted in Section 507 of Title 69 of the Oklahoma
Statutes, but in no event shall the total amount apportioned in any
fiscal year pursuant to this paragraph exceed One Hundred Twenty
Million Dollars ($120,000,000.00). Any amounts in excess of One
Hundred Twenty Million Dollars ($120,000,0 00.00) shall be placed to
the credit of the General Revenue Fund.
8. a. Except as provided in subparagraph b of t his
paragraph, for the year beginning July 1, 2019, and
all subsequent years, twenty percent (20%) of monies
referred to in subsection A of thi s section shall be
remitted to the State Treasurer to be credited to the
County Improvements for Roads and Bridge s Fund as
created in Section 507 of Title 69 of the Oklahoma
Statutes, but in no event shall the total amount
apportioned in any fiscal year pu rsuant to this
paragraph exceed the fiscal year limitation s provided
in subparagraph c of this paragraph. Any amounts in
excess of the fiscal year limitations provided in
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subparagraph c of this paragraph shall be placed to
the credit of the Rebuilding Oklahoma A ccess and
Driver Safety Fund created in Section 1521 of Title 69
of the Oklahoma Statutes,
b. (1) for the fiscal year beginning July 1, 2021,
through the fiscal year ending June 30, 2026, the
Oklahoma Tax Commission sh all remit twenty-five
percent (25%) of the monthly allocati on,
otherwise scheduled to be credited to the County
Improvements for Roads and Bridges Fu nd, to the
various counties of the state. The Commission
shall distribute such funds monthly to each
county treasurer as follows:
(a) one-third (1/3) of such funds shall be
distributed to the various counties in the
proportion which the area of each county
bears to the total area of the state,
(b) one-third (1/3) of such funds shall be
distributed to the vario us counties in the
proportion which the certified county road
miles of each county bear to the total sum
of county road miles in the state, and
(c) one-third (1/3) of such funds shall be
distributed to the various counties in the
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proportion which the total replacement cost
for obsolete or deficient bridges accordi ng
to the most recent ODOT yearly Bridge
Summary Report for County Bridges for each
county bears to the total amount of such
cost for all such county bridges in the
state, and
(2) for the fiscal year beginning July 1, 2026, and
all subsequent fiscal years thereafter, the
Oklahoma Tax Commission shall remit twenty-five
percent (25%) of the month ly allocation,
otherwise scheduled to be credited t o the County
Improvements for Roads and Bridges Fund, to the
various counties of the state . The Commission
shall distribute such funds monthly to each
county treasurer as follows:
(a) one-third (1/3) of such funds shall be
distributed to the various coun ties in the
proportion which the area of each county
bears to the total area of the state,
(b) one-third (1/3) of such funds shall be
distributed to the various counties in the
proportion which the certif ied county road
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miles of each county bear to the total sum
of county road miles in the state, and
(c) one-third (1/3) of such funds shall be
distributed to the various counties in the
proportion which the number of county
bridges in each county according to the ODOT
2020 Bridge Summary Report for County
Bridges bears to the total sum of county
bridges in the state according to such
report.
Each county treasurer shall dep osit such funds to the
county’s county highway fund and such funds shall be used
for maintenance and operations. In no event shall the
total amount apportioned in any fiscal year pursuant to the
provisions of subparagraphs a and b of this paragraph
exceed the fiscal year limitation s provided in subparagraph
c of this paragraph, and
c. the total amount apportioned each fiscal year pursuant
to this paragraph shall be limited as follows:
(1) for fiscal years 2020
through 2022 $120,000,000.00,
(2) for fiscal year 2023 $125,000,000.00,
(3) for fiscal year 2024 $130,000,000.00,
(4) for fiscal year 2025 $135,000,000.00,
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(5) for fiscal year 2026 $140,000,000.00,
(6) for fiscal year 2027 $145,000,000.00,
(7) for fiscal year 2028 and all
subsequent fiscal years
thereafter $150,000,000.00.
M. Twenty-four and eighty-four one-hundredths percent (24.84%)
of the monies referred to in subsection A of this section shall be
remitted to the State Treasurer to be credi ted to the Rebuilding
Oklahoma Access and Drive r Safety Fund created in Section 1521 of
Title 69 of the Oklahoma Statutes.
N. Monies allocated to counties by this section may be
estimated by the county exci se board in the budget for the county as
anticipated revenue to the extent of ninety percent (90 %) of the
previous year’s income from such source; provided, not more than
fifteen percent (15%) can be encum bered during any month.
O. Notwithstanding any oth er provisions of this section, for
the fiscal year beginning July 1, 2003, the first One Hundred
Thousand Dollars ($100,000.00) of the monies collected or r eceived
by the Tax Commission pursuant to the reg istration of motorcycles
and mopeds in this state s hall be placed to the credit of the
Oklahoma Tax Commission Revolving Fund.
SECTION 2. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
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declared to exist, by reason whereof t his act shall take effect and
be in full force from and after its passage an d approval.
59-1-339 BG 1/18/2023 7:06:02 PM