47-1104.

§47-1104.


    A.  Unless otherwise provided by law, all fees, taxes and
penalties collected or received pursuant to the Oklahoma Vehicle
License and Registration Act or Section 1-101 et seq. of this title
and the unapportioned monies in the Motor Vehicle Escrow Account
after the July 1985 apportionment shall be apportioned and
distributed monthly by the Oklahoma Tax Commission as follows:
    1.  For the fiscal year beginning July 1, 1997, and ending June
30, 1998:
         a.   the first One Hundred Forty-one Thousand Five Hundred
              Dollars ($141,500.00) collected shall be remitted to
              the State Treasurer to be credited to the Tax
              Commission Reimbursement Fund created in Section 113 of
              Title 68 of the Oklahoma Statutes, and
         b.   the next One Hundred Eighty-three Thousand Five Hundred
              Dollars ($183,500.00) collected shall be remitted to
              the State Treasurer to be credited to the General
              Revenue Fund;
    2.   Thirty-five percent (35%) of said monies shall be
         apportioned to the various school districts as follows:
         a.   except as otherwise provided in this subparagraph, each
              district shall receive the same amount of funds as such
              district received from the taxes and fees provided in
              this title in the corresponding month of the preceding
              year.  Any district eligible for funds pursuant to the
              provisions of this section that was not eligible the
              preceding year shall receive an amount equal to the
              average daily attendance of the applicable year
              multiplied by the average daily attendance
              apportionment within such county for each appropriate
              month.  For fiscal year 1995 and thereafter, any
              district which received less than twenty-five percent
              (25%) of the average apportionment of said monies made
              to school districts in this state based on average
              daily attendance in fiscal year 1995 shall receive an
              amount equal to the average daily attendance in the
              1994-1995 school year multiplied by the average daily
              attendance apportionment within the county in which the
              district is located for each appropriate month, and
         b.   any funds remaining unallocated following the
              allocation provided in subparagraph a of this paragraph
              shall be apportioned to the various school districts so
              that each district shall first receive the cumulative
              total of the monthly apportionments for which it is
              otherwise eligible under subparagraph a of this
              paragraph and then an amount based upon the proportion
              that each district's average daily attendance bears to
              the total average daily attendance of those districts
              entitled to receive funds pursuant to this section as
              certified by the State Department of Education, and
         c.   if, for any month, the funds available are insufficient
              to provide the total allocation required in
              subparagraph a of this paragraph, each district shall
              receive a proportionate share of the funds available
              based upon the proportion of the total revenues that
              such district received in the corresponding month of
              the preceding year.
    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 said district makes an ad valorem tax levy of fifteen (15)
mills and maintains nine (9) years of instruction and pursuant to the
rules of the State Board of Education, are authorized to maintain ten
(10) years of instruction;
    3.  Forty-six and sixty-seven one-hundredths percent (46.67%) of
said monies shall be remitted to the State Treasurer to be credited
to the General Revenue Fund of the State Treasury;
    4.  Three-tenths of one percent (3/10 of 1%) of said monies shall
be remitted to the State Treasurer to be credited to the State
Transportation Fund;
    5.  Seven percent (7%) of said monies shall be apportioned to the
various counties 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 certified by the Transportation Commission and the
remaining sixty percent (60%) of such sum shall be distributed to the
various counties on the basis 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 estimate provided by the United States Bureau of the
Census.  Said funds shall be used for the purpose of constructing and
maintaining county highways, provided, however, the county treasurer
may deposit so much of said funds in the sinking fund as may be
necessary for the retirement of interest and annual accrual of
indebtedness 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 pursuant to
this paragraph;
    6.  Two and one-half percent (2.5%) of said monies shall be
remitted to the county treasurers of the respective counties and by
them deposited in a separate special revenue fund to be used by the
county commissioners for the primary purpose of matching federal
funds for the construction of federal aid projects on county roads,
or constructing and maintaining county or township highways and
permanent bridges of such counties.  The distribution of monies
apportioned by this paragraph shall be made upon the basis of the
current formula based 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
factors from time to time as necessary to account for changing
conditions.
    Any unencumbered monies remaining in the County Road Fund on the
effective date of this act shall be distributed to the various
counties within thirty (30) days thereafter; provided, that the
Department of Transportation is authorized to withhold from such
distribution an amount not to exceed ten percent (10%) of the
counties' share of the estimated construction cost of any uncompleted
federally aided project utilizing county road funds for the local
match.  Such funds shall be used to cover any approved overruns on
such projects which remain uncompleted on the effective date of this
act.  Upon completion and acceptance of said projects, any monies due
the counties will be returned to them by the Department of
Transportation within thirty (30) days of completion of final audit.
In the event additional county monies are required to complete such
projects, the Department of Transportation shall submit an invoice
for payment to the counties and the affected counties shall pay such
additional amount to the Department of Transportation.  All claims
against nonfederally aided project resolutions accepted by the
Department of Transportation prior to July 1, 1989, must be presented
to the Department of Transportation for payment prior to September 1,
1989.  Any County Road Fund monies encumbered for nonfederally aided
projects which remain under control of the Department of
Transportation on September 30, 1989, shall be returned to the county
which encumbered said funds;
    7.  Three and one-half percent (3.5%) of said monies shall be
transmitted by the Tax Commission to the various counties on the
basis of a formula to be developed by the Department of
Transportation.  Such formula shall be similar to that currently used
for the distribution of County Bridge Program Funds, but also taking
into consideration the effect of terrain and traffic volume as
related to county road improvement and maintenance costs.  Provided,
however, the Department of Transportation may update the formula
factors from time to time as necessary to account for changing
conditions.  Said funds shall be transmitted to the various county
treasurers to be deposited in the county highway fund of their
respective counties;
    8.  Eight-tenths of one percent (8/10 of 1%) of said monies shall
be apportioned to the various counties as follows:
         a.   each county shall receive the same amount of funds as
              such county received from the taxes and fees provided
              for in the 1985 fiscal year,
         b.   any funds remaining unallocated following the
              allocation provided in subparagraph a of this paragraph
              shall be apportioned to the various counties based upon
              the proportion that each county's population bears to
              the total state population, and
         c.   if the funds available are insufficient to provide the
              total allocation required in subparagraph a of this
              paragraph, each county shall receive a proportionate
              share of the funds available based upon the proportion
              of the total revenues that each such county received in
              the 1985 fiscal year.
    Each county's allocation of funds shall be remitted to the
various county treasurers to be deposited in the general fund of the
county and used for the support of county government;
    9.  Three percent (3%) of said monies shall be apportioned to the
various cities and incorporated towns based upon the proportion 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 various 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 of the
county excise board, transfer any surplus funds to the general
revenue fund of such city or town whenever an emergency requires such
a transfer;
    10.  One and two-tenths percent (1.2%) of said monies shall be
remitted to the State Treasurer to be credited to the Oklahoma Law
Enforcement Retirement Fund; and
    11.  Three one-hundredths of one percent (3/100 of 1%) of said
monies shall be remitted to the State Treasurer to be credited to the
Wildlife Conservation Fund.  Seventy-five percent (75%) of said funds
shall be used for fish habitat restoration and twenty-five percent
(25%) of said funds shall be used in the fish hatchery system for
fish production.
    B.  Monies allocated to counties by this section may be estimated
by the county excise 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 encumbered during any month.





19, eff. July 1, 1990 and b.  
1, 1990 and b.