A. Except as otherwise provided by this section, there shall be an assessment of one cent ($0.01) per gallon upon the sale of each gallon of motor fuel used or consumed in this state. The assessment imposed pursuant to the provisions of this section shall be for the purposes of providing revenue to:
1. The Corporation Commission Revolving Fund pursuant to paragraph 1 of subsection C of this section;
2. The Petroleum Storage Tank Indemnity Fund pursuant to paragraphs 3 and 4 of subsection C of this section;
3. The State Transportation Fund pursuant to subparagraph b of paragraph 5 of subsection C of this section;
4. The Corporation Commission Storage Tank Revolving Fund pursuant to subparagraph a of paragraph 5 of subsection C of this section;
5. The Department of Environmental Quality Revolving Fund pursuant to paragraph 2 of subsection C of this section; and
6. The Weigh Station Improvement Revolving Fund pursuant to paragraph 3 of subsection C of this section.
The assessment shall be imposed at the time of the sale of the motor fuel and shall be precollected and remitted to the Oklahoma Tax Commission in accordance with Section 500.1 et seq. of Title 68 of the Oklahoma Statutes and as provided by Section 327.2 of this title.
B. 1. Exempt from the assessment imposed pursuant to subsection A of this section are:
2. Exempt from the assessment imposed for purposes specified in paragraph 3 of subsection A of this section are sales of:
C. The assessment imposed by subsection A of this section shall be distributed in the following manner:
1. The first One Million Dollars ($1,000,000.00) collected during each fiscal year shall be deposited into the Corporation Commission Revolving Fund created in Section 180.7 of Title 17 of the Oklahoma Statutes;
2. After deduction of the amount required pursuant to paragraph 1 of this subsection, eight percent (8%) of the remainder of the revenue collected during each fiscal year shall be deposited into the Department of Environmental Quality Revolving Fund created in Section 2-3-401 of Title 27A of the Oklahoma Statutes;
3. Until the total amount deposited since July 1, 2008, in the Weigh Station Improvement Revolving Fund totals Eighty-one Million Dollars ($81,000,000.00), Five Hundred Thousand Dollars ($500,000.00) per month of all revenue from the assessment received over the amount required by paragraphs 1 and 2 of this subsection shall be deposited in the Weigh Station Improvement Revolving Fund, created in Section 1167 of Title 47 of the Oklahoma Statutes and shall be used solely for the purpose of constructing weigh stations;
4. After the total amount deposited in the Weigh Station Improvement Revolving Fund totals Eighty-one Million Dollars ($81,000,000.00), any revenue from the assessment received over the amounts required in paragraphs 1 and 2 of this subsection shall be deposited in the Petroleum Storage Tank Indemnity Fund as provided in this section in amounts necessary to maintain the maintenance level of the Indemnity Fund pursuant to subsection D of this section; and
5. The balance of any revenue from the assessment remaining above the amount required in paragraphs 1 through 4 of this subsection shall be deposited as follows:
D. 1. If at any time the Petroleum Storage Tank Indemnity Fund falls below the required maintenance level on or before December 31, 2032, the Administrator shall notify the Tax Commission that the Indemnity Fund has fallen below the required maintenance level and that the assessment is to be deposited into the Indemnity Fund for at least three (3) calendar months pursuant to the provisions of paragraph 2 of this subsection.
2. At least fifteen (15) days prior to the calendar month in which the assessment is to be collected for credit to the Indemnity Fund, the Tax Commission, upon notification by the Administrator that the Indemnity Fund has fallen below the required maintenance level, shall notify the suppliers, licensed importers or other appropriate persons that the assessment is being imposed for purposes of maintaining the Indemnity Fund. The notice shall include a date certain upon which to begin collecting the assessment for credit to the Indemnity Fund and a date certain for ending the assessment for credit to the Indemnity Fund. Upon notice by the Tax Commission that the assessment imposed is for credit to the Indemnity Fund, the supplier, licensed importer or other appropriate person shall also assess, for the specified period required by the Tax Commission, the sales of:
3. After the collection period required by this subsection has expired, the revenue collected from the assessment shall be again deposited in the Corporation Commission Storage Tank Revolving Fund and the State Transportation Fund as provided in paragraph 5 of subsection C of this section.
Added by Laws 2018, c. 27, § 25, eff. Nov. 1, 2018. Amended by Laws 2019, c. 82, § 12, eff. July 1, 2019.
Structure Oklahoma Statutes
Title 17. Corporation Commission
§17-2. Contempt proceedings - When authorized - Institution of prosecution - Notice.
§17-3. Pleadings, trial, judgment and appeal.
§17-5. Supreme Court to give precedence to such appeals.
§17-6. Judgment lien - Execution.
§17-6.1. Penalties - Willfully and knowingly injuring or destroying pipeline transportation system.
§17-7. Judgment of Supreme Court on appeal.
§17-8. Moneys to be paid into state treasury.
§17-9. Taxation of costs and fees.
§17-10. Attorney General to prosecute.
§17-11. Proceedings when no quorum present.
§17-13. Admission of evidence.
§17-16. Penalty for destroying records.
§17-18. Expert witnesses - Documentation of justification.
§17-31. Senior Utility Rate Analysts - Salary - Qualifications.
§17-32. Director of Administration - Qualifications - Duties.
§17-33. Administrative Aide - Salary - Powers and duties - Office location.
§17-34.2. Employees under Federal Underground Injection Control Project.
§17-35. Data Processing Division - Responsibilities - Support services - Director.
§17-37. Certain federal rules and regulations not to be enforced - Exceptions.
§17-39. Petty cash fund – Maximum amount - Administration.
§17-39.2. Remittances of taxes and fees – Service charges - Receipts - Deposit of money.
§17-40. Transportation Division.
§17-40.2. Electronic signatures.
§17-41. Cotton gins declared public utilities.
§17-42. License from Corporation Commission - Necessity - Showing - Fee.
§17-45. Appeals to Supreme Court.
§17-46. Regulations - Enforcement of orders.
§17-51. Oil and gas department established.
§17-53. Promulgation of rules - Plugging wells.
§17-53.1. Removal of surface trash and debris - Rules and regulations.
§17-53.3. Abandoned oil and gas well-site equipment - State lien.
§17-55. Use of frac tanks with unprotected manways prohibited.
§17-56. Inspections - Devices complying with act - Injunctions.
§17-57. Oil and Gas Division Revolving Fund.
§17-71. Passenger rate regulation - Power conferred upon commission.
§17-72. Effect of act - Amendment of Constitution - Vested rights.
§17-81. Jurisdiction of Corporation Commission over crossings.
§17-83. Procedure before Commission - Appeals.
§17-84. Location and kind of crossing.
§17-86. Extra hazardous crossings - Protective devices - Costs.
§17-87. Payment of state costs.
§17-91. Power of Corporation Commission respecting fences.
§17-115. Rules and regulations relating to safety, sanitation and shelter.
§17-116.2. Railroad company motor vehicles used to transport workers - Safe condition and operation.
§17-116.3. Rules and regulations establishing minimum standards.
§17-116.4. Hearings - Suggestions.
§17-116.5. Amendment of rules and regulations.
§17-116.7. Orders of commission.
§17-121. Commission has power of court of record regarding refunds.
§17-122. Judgment for overcharge - Lien - Collection.
§17-123. Appealed orders - Additional judgment for expenses of commission.
§17-124. Appeal regarding refunds.
§17-125. Unclaimed refunds - Administrations.
§17-132. Application for certificate - Notice.
§17-133. Grant or refusal of certificate - Protests.
§17-134. Repair, maintenance or reconstruction - Injury to or interference with shade trees.
§17-136. Extension of telephone service to open territories - Petition - Notice and hearing.
§17-137. Rates - Telephone companies not subject to local exchange rate regulation.
§17-137.3. Universal service fee.
§17-139.1. Coin-activated and credit card-activated telephones - Operating requirements.
§17-139.101. Short title - Oklahoma Telecommunications Act of 1997.
§17-139.106. Oklahoma Universal Service Fund.
§17-139.107. Administration of funds.
§17-139.108. Provisions applicable to OneNet and the Oklahoma Government Telecommunications Network.
§17-139.109.1. Special Universal Services – Eligibility – Competitive bidding - Funding.
§17-139.601. Wide Area Calling Plans - Expansion to include sole unincluded exchanges.
§17-140.2. Prohibition of certain pay-per-call services or interactive programs.
§17-140.3. Services to children under 12 years - Requirements.
§17-140.4. Rules and regulations.
§17-140.5. Provisions in conflict or inconsistent with Oklahoma Constitution.
§17-140.6. Amendments and alterations to constitution - Legislative intent.
§17-153. Implied and incidental powers of Commission - Contempt.
§17-154. Records of public utility business.
§17-155. Orders and rules of Commission - Scope - Right of appeal.
§17-158.23. Geographical areas.
§17-158.24. Fixing boundaries of certified territories - Protests - Hearings by Commission.
§17-158.25. Exclusive rights within territory - New electric-consuming facilities.
§17-158.26. Contracts between suppliers.
§17-158.28. Applicabilty of act.
§17-158.29. Annexation of area to city or town.
§17-158.30. Grand River Dam Authority excepted.
§17-158.31. Liberal construction.
§17-158.32. Section 437.2 of Title 18 not repealed - Provisions as cumulative.
§17-158.43. Affected area division procedure.
§17-158.44. Furnishing of retail electricity continued.
§17-158.45. Provisions in conflict or inconsistent with Constitution.
§17-158.52. Statement - Contents - Oath or affirmation - Amendments.
§17-158.53. Approval of acquisition of control - Public hearing.
§17-158.54. Notice of public hearing - Expenses and security.
§17-158.55. Domestic public utility - Filing application for approval - Exemption.
§17-158.56. Jurisdiction - Copies of lawful process.
§17-158.57. Corporation Commission power - Expenses of conducting analysis or investigation.
§17-158.58. Violations - Injunctions - Transmitting evidence - Criminal proceedings.
§17-158.59. Fines and penalties.
§17-158.60. Appeals - Precedence.
§17-158.61. Provisions in conflict or inconsistent with Constitution.
§17-158.66. Facilitating Internet Broadband Rural Expansion (FIBRE) Act – Pole attachment rates.
§17-159.12. Certificate of convenience and necessity required for water transportation lines.
§17-159.13. Rules and regulations for applications.
§17-159.14. Information to be furnished with application.
§17-159.15. Notice of receipt of application.
§17-159.16. Power to issue or refuse certificate - Protests.
§17-159.17. Provisions of certificate - Defaults.
§17-159.18. Assignment of certificate.
§17-159.20. Petition for service.
§17-159.21. Administrative Procedures Act to govern - Review.
§17-159.23. Restriction on owning or holding water rights.
§17-160.1. Ratemaking authority and general jurisdiction of Corporation Commission.
§17-160.2. Existing trusts to submit certain information - Rate orders.
§17-160.11. Oklahoma Wind Energy Development Act.
§17-160.12. Legislative findings.
§17-160.14. Decommissioning of wind energy facility.
§17-160.15. Required filing - Evidence of financial security.
§17-160.16. Statement to landowner.
§17-160.17. Inspection of records.
§17-160.18. Report to Corporation Commission.
§17-160.19. Insurance policies.
§17-160.20. Setback requirements.
§17-160.21. See the following versions:
§17-160.21v1. Notification of intent to build a facility.
§17-160.21v2. Notification of intent to build a facility.
§17-160.22. Authority to promulgate rules and set fees.
§17-161.1. Restrictions on charges for reselling electric current or natural gas.
§17-162. Administrative law judges - Powers - No additional compensation.
§17-164. Fees for rebates or refunds.
§17-166.1. Fees - Rules and regulations.
§17-166.2. Purchase of transcripts - Utilization of Oil and Gas Revolving Fund.
§17-167. Certificate of record showing as to oil and gas leases - Filing.
§17-168. Certificate as prima facie evidence - Burden of proof.
§17-179. Acts in conflict of interest by Commission members prohibited.
§17-180.1. Advertising expenses by public utilities.
§17-180.2. Public utilities - Promotional payments.
§17-180.4. Political activities prohibited - Exception.
§17-180.6. Intrastate transmission of telephone communication or message.
§17-180.7. Corporation Commission Revolving Fund.
§17-180.11. Assessment upon public utilities.
§17-183. Certificate to be obtained from Commission.
§17-185. Application - Filing - Examination - Issuance of certificate.
§17-186. Validation of securities or liens when certificate not obtained.
§17-188. Securities title not applicable.
§17-189. Rural electric cooperative corporations - Law not applicable.
§17-190. Addition of optical fiber to electric towers - Additional easement or license.
§17-190.2. Purpose of act - Goals of restructured electric utility industry.
§17-190.4. Study of and development of framework for electric utility industry restructuring.
§17-190.5. Study of impact of restructuring on tax revenues.
§17-190.8. Nondiscriminatory equivalent access to transmission and distribution facilities.
§17-190.9. Collection of municipal taxes by retail service distributors.
§17-190.21. Joint Electric Utility Restructuring Task Force.
§17-191.2. Procedure for acquisition, control or merger of certain domestic public utilities.
§17-191.4. Combination of statements.
§17-191.5. Conditions for disapproval of acquisition of control or merger - Hearing.
§17-191.6. Notice of hearing - Bond for payment of expenses.
§17-191.8. Court jurisdiction - Agent for service of process.
§17-191.9. Powers of Corporation Commission - Expenses of conducting analysis or investigation.
§17-191.10. Injunctions - Bond not required - Evidence.
§17-191.11. Violations - Penalties.
§17-191.12. Appeal to Supreme Court.
§17-191.13. Provisions in conflict or inconsistent with Oklahoma Constitution.
§17-200. Legislative intent - Competition.
§17-202. Authorization to enter business.
§17-205. Rules and regulations.
§17-206. Amendments and alterations to Constitution - Legislative intent.
§17-252. Monitoring of fuel adjustment clauses.
§17-253. Rules for considering adjustment applications.
§17-254. Disclosure in customer bills.
§17-255. Preexisting clauses to continue.
§17-256. Sections 251 to 255 not applicable to electric cooperatives.
§17-257. Electric generation cooperatives - Report of fuel adjustment clauses.
§17-258. Approval of purchased power adjustment clauses.
§17-259. Monitoring of application of adjustment clauses.
§17-260. Disclosure of per unit rate in consumer's bill.
§17-261. Preexisting purchased power adjustment clauses.
§17-262. Applications through common representative.
§17-263. Periodic detailed rate investigations.
§17-281. Responses to discovery requests.
§17-282. Settlement conferences.
§17-284. Rate increase applications - Effect given to known and measurable changes.
§17-285. Communications between utilities and customers.
§17-287. Development of wind energy - Expansion of transmission capacity.
§17-292. Rights of electric transmission owner.
§17-293. Local electric transmission facility.
§17-302. Legislative intent - Public policy.
§17-304.1. Exemption from certain aboveground tank requirements - Promulgation of new rules.
§17-306. Corporation Commission Petroleum Storage Tank Division - Powers and duties.
§17-306.1. Tanks containing petroleum products used for agricultural purposes - Permit fee.
§17-307. Corporation Commission - Rules governing storage tank systems.
§17-308. Permits - Registration - Fees - Inspection - Financial responsibility coverage.
§17-308.1. Storage tank systems for regulated substances - Permit fees - Penalties.
§17-309. Release from storage tank system - Corrective action.
§17-310.1. Notice to real property owners – Access to property - Compensation.
§17-311. Fines - Criminal violations.
§17-312. Enforcement of actions and remedies - Action for equitable relief - Jurisdiction - Relief.
§17-314. Annual report of new releases.
§17-315. Corporation Commission Storage Tank Revolving Fund.
§17-316. Ordinance or regulations in conflict with act prohibited.
§17-319. Underground Storage Tank Operator Training Program.
§17-321. Short title - Purpose - Scope.
§17-322. Petroleum Storage Tank Division - Jurisdiction - Director - Powers and duties.
§17-324. Petroleum Storage Tank Indemnity Fund – Expenditures – Administrator – Composition of fund.
§17-327.1. Assessment on motor fuel – Exemptions - Allocation.
§17-327.2. Duty to precollect assessment – Collection report.
§17-327.3. Reimbursement for allowable costs from an eligible release.
§17-327.4. Confidential records, reports or information.
§17-327.5. Indemnity Fund claim payments - Subrogation.
§17-330. Required procedures for hearing of protests.
§17-340. Storage Tank Advisory Council - Members - Quorum - Authority - Rules - Expenses.
§17-341. Unlawful to sell, offer for sale, use or consume regulated substances not in compliance.
§17-341.1. Fuel inspection and compliance personnel.
§17-341.2. Division employees – Prohibited from jobs or businesses in regulated field.
§17-342. Authority to promulgate rules and specifications.
§17-343. Inspection required for regulated substances and mixtures - Penalties.
§17-344. Refusal to admit inspector - Penalties.
§17-346. Duty to inspect fueling facilities.
§17-346.1. Duty to inspect measuring devices.
§17-346.2. Applicability to regulated substances in transit to other states.
§17-346.3. Noncompliance – Tampering with sign, lock or seal - Penalties.
§17-347. Ethanol or methanol label requirements.
§17-348.1. Adulterated antifreeze.
§17-348.2. Misbranded antifreeze.
§17-348.3. Sample analysis of antifreeze prior to sale – Annual permit application and fee.
§17-348.4. Enforcement by Petroleum Storage Tank Division.
§17-348.5. Authority to promulgate rules.
§17-348.6. List of brands and trademarks of antifreeze permitted.
§17-348.7. Advertising of antifreeze – Restricted statements.
§17-348.8. Fees deposited to credit of Corporation Commission Revolving Fund.
§17-348.9. Violations - Penalties.
§17-503. Corporation Commission - Jurisdiction - Rules and regulations - Exceptions.
§17-504. Utilization of brine rights - Application - Solution gas owners as respondents.
§17-505. Unitization of brine rights - Notice of application.
§17-506. Commission's findings - Evidence required - Orders.
§17-507. Delineation of unit area - Allocation of production.
§17-508. Plan of unitization - Provisions - Ratification by record owners - Election to sell.
§17-509. Amendment and modification of property rights and obligations - Distribution of production.
§17-510. Increase or decrease of unit area size.
§17-511. Liability of owner or lessee - Liens.
§17-513. Participation in plans by state and local land management boards.
§17-514. Taxation of unit production or sale proceeds.
§17-515. Purchasing priority of solution gas.
§17-516. Pre-existing brine, solution gas or brine and solution gas units - Effect of Act.
§17-520. Security for location damages - Filing - Entry upon property - Increase in security.
§17-524. Jurisdiction of Corporation Commission - Exception from repeal or limits.
§17-710.1. Electric Usage Data Protection Act.
§17-710.2. Legislative findings.
§17-710.4. Electric utilities – Customer information.
§17-710.5. Electric utilities – Usage data.
§17-710.6. Customer information - Affiliates.
§17-710.7. Aggregate customer usage information.
§17-710.8. Promulgation of rules.
§17-801. Legislative intent - Use of cedar trees and residue as renewable energy source.
§17-801.1. Oklahoma Energy Security Act.
§17-801.2. Legislative intent.
§17-801.4. Renewable energy standard.
§17-801.5. Natural gas energy standard.
§17-801.7. Construction of act.
§17-801.9. Hydrogen fuel production standard – Annual report.
§17-802.1. Oklahoma Energy Initiative Act.
§17-802.2. Oklahoma Low Carbon Energy Initiative - Duties.