Apportionment of statutory revenues, 2012/13 Per cent

              AS OF JULY 1, 2012, FOR FISCAL YEAR 2013 (DECIMAL AND WHOLE FIGURES INDICATE %)
Prepared by Management Services Division, Oklahoma Tax Commissi
Education Returned to
See General State Returned Teachers Returned To Reform Okla Tax Interstate Counties for NOTES
Title Levying Apportionment NOTES Revenue Transportation To Counties Retirement To Cities School Revolving Commission Oil Compact Bridge & Road OTHER DESCRIPTION
Section Section SOURCE OF REVENUE Fund Fund For Highways System And Towns Districts Fund Fund Fund Improv Fund (1) First $83,333.33 of each month's collections is apportioned to State Transportation
3A 207 207 ADMISSION TAX 5 45 50 RETURNED TO COUNTIES Fund per 68 Sec. 500.7.
68 6002 6005 AIRCRAFT EXCISE 100 OKLAHOMA AERONAUTICS REVOLVING FUND
3 254, 254.1 256 AIRCRAFT REGISTRATION FEES & LICENSE 22 3 97 OKLAHOMA AERONAUTICS REVOLVING FUND (2) Percentage of tax remitted applicable to the Oklahoma Tax Commission.
37 553 563 ALCOHOLIC BEVERAGE TAX 29 2/3 OF 97 1/3 OF 97 3
(3) An assessment of 1/10 of 1% is levied on gross revenues received at the wellhead. Of the
37 163.3 163.6 BEVERAGE TAX & LICENSE 21 100 assessment collected, $2,000 per month is retained by the Tax Commission and deposited
3A 421(A) 423(A) BINGO TAX 100 in the Oklahoma Tax Commission Revolving Fund per 52 Sec. 288.8A(A), (B).
68 1218 1216 BUSINESS ACTIVITY TAX 28 85.66 5.00 8.34 1.00 AD VALOREM REIMBURSEMENT FUND
3A 404, 421(B),(C) 423(B) CHARITY GAMES TAX 100 (4) Less $3,000 per month apportioned to Oklahoma Aeronautics Revolving Fund per
68 302 thru 302-5, 304 302-1 thru -5, 303 CIGARETTE LICENSE 100 OKLAHOMA TAX COMMISSION REIMBURSE FUND 3 Sec. 91 and 68 Sec. 500.6a.
68 302 thru 302-5, 304 302-1 thru -5, 303 CIGARETTE TAX 100 VARIOUS FUNDS
68 1503,1509 1510 COIN DEVICE DECALS & DISTRIBUTION PERMITS 100 (5) Under 69 Sec. 1727, tax from fuel consumed on Turnpikes is to be deducted from
COMPUTER ENHANCEMENT FUND 100 OTC & OMES JOINT COMPUTER ENHANCEMENT FD amount apportioned to State Transportation Fund and paid to the Turnpike Authority
68 214 214 COUNTY CLERK FEES 100 TO COUNTIES FOR COUNTY CLERK FUND as long as bonds issued after May 1, 1992 remain outstanding.
68 500.4, 603 500.7 DIESEL FUEL EXCISE TAX - 13 CENTS 1 & 9 64.34 30.43 3.36 1.39 HIGH PRIORITY BRIDGE FUND
0.48 STATEWIDE CIRCUIT ENGINEERING DISTRICT REV FUND (6) 50% of additional penalties are apportioned to General Revenue, 25% in
68 3201 3204 DOCUMENTARY STAMP TAX 2 100 accordance with Section 1104 and 25% is retained by Motor License Agents.
47 6-117(D) 6-117(E) DRIVING RECORD FEE 100
68 450.2 450.7 DRUG TAX STAMP 100 DRUG ABUSE EDUCATION REVOLVING FUND (7) The first $850,000 of collections designated for StateTransportation is deposited
18 437.25 ELECTRIC COOP LICENSE 100 into the Public Transit Revolving Fund, second $850,000 designated for State
68 1803 1806 ELECTRIC COOP TAX 5 95 Transportation is deposited into the Okla Tourism & Passenger Rail Fund and the
52 288.8(A) 288.8(B) ENERGY RESOURCES ASSESSMENT 3 100 ENERGY RESOURCES REVOLVING FUND first $250,000 from each month's collections is apportioned to State Transportation
68 802 805 ESTATE TAX 100 Fund. See Supp. 68 Sec. 500.6(A).
68 5401 5404 FARM IMPLEMENT TAX STAMP 2 100
68 1625 1626 FIREWORKS LICENSE 100 (8) 100% aircraft fuel tax is apportioned to Oklahoma Aeronautics Revolving Fund
68 1203, 1204 1208 FRANCHISE TAX 100 per 68 Sec. 500.6a.
68 2202 2204 FREIGHT CAR TAX 100 RAILROAD MAINTENANCE REVOLVING FUND
68 500.4,603 500.6 GASOLINE EXCISE TAX - 16 CENTS 4, 5, 7, 8, 63.75 30.035 1.875 2.297 1.625 HIGH PRIORITY BRIDGE FUND (9) 4 1/2 % of fuel collections are set aside for apportionment to Indian Tribes per 68 Sec.
9 & 23 0.418 STATEWIDE CIRCUIT ENGINEERING DISTRICT REV FUND 500.63 on a quarterly basis. Remainder apportioned in accordance with statutory formulas.
25.72 COMMON EDUCATION TECHNOLOGY FUND
68 1001 1004 GROSS PRODUCTION TAX - OIL 7% 7.14 7.14 4.28 25.72 HIGHER EDUCATION CAPITAL FUND (10) The first $1,000,000 of each fiscal year shall be deposited to the Corporation
25.72 OKLAHOMA STUDENT AID REVOLVING FUND Commission Revolving Fund with 8% of the remainder being deposited into the
1.42 OKLA TOURISM AND RECREATION DEPT REV FD Dept of Environmental Quality Revolving Fund with the balance deposited into
1.43 OKLA CONSERVATION COMMISSION INFRASTRUCTURE the Oklahoma Petroleum Storage Fund per OS 17 Sec.354(C)2 until the required
1.43 COMMUNITY WATER INFRASTRUCTURE DEV REV FD maintenance level is reached. Then the balance remaining is deposited as follows:
68 1001 1004 GROSS PRODUCTION TAX - GAS 85.72 7.14 7.14 $1,000,000 each fiscal year to Corporation Commission Storage Tank Regulation
3A 263 263 HORSETRACK GAMING 12 88 Revolving Fund with the remainder to the State Transportation Fund.
68 2355 2352 INCOME TAX - CORPORATE 77.5 5 16.5 1 AD VALOREM REIMBURSEMENT FUND
68 2355 2352, 2902.3 INCOME TAX - INDIVIDUAL 24 85.66 5 8.34 1 AD VALOREM REIMBURSEMENT FUND (11) First $900,000 from $1 of the Vehicle Registration Fee is apportioned to the
Driver Education Fund per 47 Sec.1132.1(B).
29 3-310 3-310
56 59.1 59.1 INCOME TAX CHECK-OFFS 20 100 VARIOUS FUNDS (12) First $400,000 apportioned to General Revenue Fund. 47 Sec. 1133D.
63 1-557 1-558
68 2368.1, thru 2368.7, 2368.1, thru 2368.7, (13) Examination fees for Class A, B, & C commercial licenses apportioned to General
68 & 2368.11 & 2368.11 Revenue Fund. First $60,000 collected from remaining examination fees and Class A,
70 2626 2627 B, C, & D license fees apportioned to General Revenue Fund. Second $500,000
72 63.19(A) 63.19(C) apportioned to Department of Public Safety Revolving Fund. See Supp 47 Sec. 6-101(M).
74 5060.9(e) 5060.9(e)
52 703(A) 703(B) MARGINAL WELL FEE 3 97 COMMISSION ON MARGINALLY PRODUCING WELLS FD (14) Effective July 1, 2005, collections are apportioned as flat amounts of $1,275,000 to
37 576 585 MIXED BEVERAGE GROSS RECEIPTS TAX 100 Public Employees Safety Fund and $637,500 each to the Workers Compensation Fraud
47 6-101,6-114, MOTOR VEHICLE COLLECTIONS- 6 2.59 COUNTY ROAD FUND Unit Fund and the State Vocational Technical Fund, paid as twelve monthly disbursements
14-116 1104 Auto & Farm Truck; Commercial Vehicle; National Guard; 11, 12, 0.83 TO COUNTIES FOR COUNTY GOVERNMENT for each fund, with balance going to the Multiple Injury Trust Fund per SB 1X Sec. 29-i.
1105 et seq. 1104.1 Personalized & House Trailer License; Boat & Motor 13, 17, 29.84 0.31 7.24 3.10 36.2 0.03 WILDLIFE CONSERVATION FUND
1104.2 License & Excise Tax; MV Excise & Rental Taxes; Bus 18, 19 3.62 TO COUNTIES FOR BRIDGE & ROAD IMPROVEMENT (15) A retention fee based on the tax rate is withheld from city/county sales and use taxes
68 2103, 2104.3 Mileage Tax; Title Fees & Overweight Truck Permits; MV & 27 1.24 OKLA LAW ENFORCEMENT RETIREMENT FUND and apportioned to the Oklahoma Tax Commission Revolving Fund. 68 Sec. 2702.
2110 Proration; License Reinstatement Fees. 15 COUNTY IMPROVEMENT FOR ROAD & BRIDGE
68 5301 5305 MOTOR VEHICLE TAX STAMPS 2 100 (16) On July 1, any monies in the Unclassified Taxes Account in excess $100,000
50 PUBLIC EMPLOYEES SAFETY FUND shall be transferred to General Revenue Fund per 62 Sec. 279.
85 403 403 MULTIPLE INJURY TRUST FUND 14 25 WORKERS COMPENSATION FRAUD UNIT FUND
25 STATE VOCATIONAL TECHNICAL FUND (17) $4 of each fee charged for issuance or renewal of driver's license shall be deposited
47 1135.6 1135.6 NASCAR LICENSE PLATES 100 VARIOUS FUNDS to the Trauma Care Assistance Revolving Fund per Supp.47 Sec. 6-101(I).
40 418 418 OCCUPATIONAL HEALTH & SAFETY TAX 100 SPECIAL OCCUPATIONAL HEALTH & SAFETY FUND
68 113 113 OKLAHOMA TAX COMMISSION REIMBURSEMENT 100 OKLA TAX COMMISSION REIMBURSEMENT FUND (18) Effective July 1, 2001, $1 of the Vehicle Registration Fee was designated as replacement
63 2220.3 2220.5 ORGAN DONOR PROGRAM 20 1 DEPT OF PUBLIC SAFETY / OKLA TAX COMM FUND to the $5 Vehicle Inspection Fee and apportioned 50% to the General Revenue Fund, 50%
99 ORGAN DONOR REVOLVING FUND to the Law Enforcement Retirement Fund. The first $500,000 is apportioned to Department
3A 205.6 205.6(B) PARI-MUTUEL TAX 2 100 of Public Safety Patrol Vehicle Revolving Fund per Supp. 47 Sec. 1132.4.
68 1101 1103 PETROLEUM EXCISE TAX except from Nat. Gas 82.634 6.84 10.526 CORPORATION COMMISSION PLUGGING FUND
68 1102 1103 PETROLEUM EXCISE TAX from Natural Gas 82.6045 6.84 10.5555 CORPORATION COMMISSION PLUGGING FUND (19) Effective July 1, 2003, the first $100,000 collected pursuant to the registration of
3A 205.6(E), 205.8 205.6(E), 205.8 PICK SIX & PICK SEVEN TAX 2 100 motorcycles and mopeds in this State shall be placed to the credit of the Oklahoma
63 2843.2(B) 2843.2(L) PREPAID WIRELESS 911 FEE 2 98 TO COUNTIES WITH 911 FEE PROGRAMS Tax Commission Revolving Fund per Supp. 47 Sec. 1104(O).
68 112 112 PRINTING & REVOLVING ACCOUNT 100
68 2857 2857(B) PUBLIC SERVICE PENALTIES 50 50 TO COUNTIES FOR AD VALOREM DISTRIBUTION (20) If, on any September 1st of any year, the total contributions to any one of the funds
18 1142 1142 REGISTERED AGENTS FEES 100 does not equal $15,000 or more each year for the previous three consecutive calendar
68 1354, 1370.9, 2355 1353, 1370.9, 2902.3 SALES TAX 15, 26 83.61 5 10.46 0.31 OKLAHOMA TOURISM REVOLVING FUND years, the fund shall be removed from the income tax form and all contributions of the
0.56 OKLAHOMA TOURISM CAPITAL IMPROVEMENT REV FD removed fund shall be refunded to the contributors per 68 Sec. 2368.2.
0.06 OKLAHOMA HISTORICAL SOCIETY CAPITAL FUND
68 1364 1364(K) SALES TAX PERMITS 100 (21) Per OS 37 Sec 163.7 for every permit for retail dealers issued or renewed on or after
68 1364 1364(L) SALES TAX VENDOR'S LISTS 100 July 1, 2006, $200 goes to the Community-based Substance Abuse Revolving Fund.
47 1121, 1142
62 7.1 7.1 SERVICE CHARGE FEE 100 (22) 100% of Manufacturing Fee returned to the county per 3 Sec. 254.D.
68 218
68 723 723 SPECIAL FUEL DECALS 100 (23) Per OS 74 Sec 227.3, 1/3 of 1% of the County Roads Funds goes to the
68 703,707.1,707.3 704,707.1,707.3 SPECIAL FUEL USE TAX - 16 CENTS 1.125 64.781 30.969 2.734 0.391 STATEWIDE CIRCUIT ENGINEERING DIST REVOLVING FD Statewide Circuit Engineering District Revolving Fund.
68 705,707.2 706,707.2
47 1136 1136 SPECIAL LICENSE PLATES 100 VARIOUS FUNDS (24) Effective July 1, 2012, $292.4M to Rebuild Okla Access & Driver Safety Fund, $2M to
68 346(C) 346(C) STATE TRIBAL COMPACT STAMPS 100 VARIOUS FUNDS Okla Tourism & Passenger Rail Fund, and $3M to Public Transit Rev Fund, apportioned
17 354 354 STORAGE LEAKAGE FUND 9 & 10 92 OKLA PETROLEUM STORAGE LEAKAGE FUND through General Revenue and divided into equal monthly payments per 69 Sec 1521.
8 DEPARTMENT OF ENVIRONMENTAL QUALITY REV FUND
63 2418 2418 TELEPHONE SURCHARGE 30 100 TELECOMMUNICATIONS FOR HEAR. IMPAIRED REV FD (25) Effective July 1, 2007, all monies allocated as General Revenue will be apportioned to
68 402,402-1,402-2 402-1,402-2, TOBACCO PRODUCTS TAX & LICENSE 100 VARIOUS FUNDS High Priority Bridge Fund per HB1176 2nd Ex.Sess.
402-3 402-3 & 404
27A 2-11-401.1 2-11-401.4 TIRE RECYCLING FEE 2.25 92 USED TIRE RECYCLING INDEMNITY FUND (26) Per HB 1174 2nd Ex. Sess. effective July 1, 2007, repeals Tourism Tax and designates 0.93%
5.75 DEPT. OF ENVIRONMENTAL QUALITY REVOLVING FUND of State Sales/Use Tax to Tourism funds.
68 1013 & 1015.1 1016 TRANSPORT & RECLAIMER LICENSE FEES 100
68 349, 426 352, 402-3, 429 TRIBAL CIGARETTE/TOBACCO PAYMENTS 100 VARIOUS FUNDS (27) Effective July 1, 2008, all monies in excess of $1,216,000 from permit and overweight
62 279 279 UNCLASSIFIED RECEIPTS 16 100 truck permit fees shall be apportioned to the Weigh Station Improvement Revolving
68 1402 1403 USE TAX 15, 26 83.61 5 10.46 0.31 OKLAHOMA TOURISM REVOLVING FUND Fund per OS 47 Sec 14-116.
0.56 OKLAHOMA TOURISM CAPITAL IMPROVEMENT REV FD
0.06 OKLAHOMA HISTORICAL SOCIETY CAPITAL FUND (28) Payments made in lieu of franchise are 100% to the General Revenue Fund.
63 2-503.1j(A) 2-503.1j(C) WIRE TRANSMITTER FEE 100 DRUG MONEY LAUNDERING AND WIRE TRANSFER FUND
85 362 361 WORKERS COMP - INSURANCE PREMIUMS TAX 100 (29) Any amount over and above the 2/3 of 97% from FY 10 goes to the Okla Viticulture
358 358 - INDIVIDUAL SELF-INSURED 100 INDIVIDUAL SELF-INSURED GUARANTY FUND and Enology Center up to $350,000.00 each fiscal year.
359 359 - GROUP SELF-INSURED ASSN 100 GROUP SELF-INSURANCE ASSN GUARANTY FUND
OKLA. STATUTES 2001 OR
O.S. SUPPLEMENT 2010
APPORTIONMENT OF STATUTORY REVENUES BY THE OKLAHOMA TAX COMMISSION