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SB1239 • 2026

Service Oklahoma; modifying termination date of certain apportionment. Emergency.

Service Oklahoma; modifying termination date of certain apportionment. Emergency.

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Haste
Last action
2026-05-07
Official status
Becomes law without Governor's signature 05/07/2026
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Service Oklahoma; modifying termination date of certain apportionment. Emergency.

Service Oklahoma; modifying termination date of certain apportionment.

What This Bill Does

  • Service Oklahoma; modifying termination date of certain apportionment.
  • Emergency.
  • Bill Summaries/Fiscal Impact for SB 1239 (House): Engrossed (4/21/2026) Bill Summaries/Fiscal Impact for SB 1239 (Senate): Introduced (12/12/2025) Fiscal Impact Statements For SB 1239 (Senate): SB1239 INT FI.PDF (Fiscal (Senate)) Fiscal Impact Statements For SB 1239 (Senate): SB1239 ENGR FI.PDF (Fiscal (Senate))

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Plain English: Filed

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

Plain English: (Floor Amendments Only) Date and Time Filed: Untimely Amendment Cycle Extended Secondary Amendment SENATE CHAMBER STATE OF OKLAHOMA DISPOSITION FLOOR AMENDMENT No.

  • (Floor Amendments Only) Date and Time Filed: Untimely Amendment Cycle Extended Secondary Amendment SENATE CHAMBER STATE OF OKLAHOMA DISPOSITION FLOOR AMENDMENT No.
  • ________ COMMITTEE AMENDMENT (Date) I move to amend Senate Bill No.
  • 1239 on Page 22, Lines 15 through 20, by striking, after the “O.” on Line 15 and before the word “Beginning” on Line 20, all language.
  • Submitted by: _______________________ Senator Haste Haste-MSBB-FA1-SB1239 2/12/2026 10:49 AM 1

Bill History

  1. 2026-05-07 Senate

    Becomes law without Governor's signature 05/07/2026

  2. 2026-04-30 Senate

    Enrolled, to House

  3. 2026-04-30 House

    Signed, returned to Senate

  4. 2026-04-30 Senate

    Sent to Governor

  5. 2026-04-29 House

    General Order

  6. 2026-04-29 House

    Third Reading, Measure and Emergency passed: Ayes: 80 Nays: 0

  7. 2026-04-29 House

    Signed, returned to Senate

  8. 2026-04-29 Senate

    Referred for enrollment

  9. 2026-04-23 House

    CR; Do Pass Appropriations and Budget Committee

  10. 2026-04-23 House

    Coauthored by Representative(s) Dollens

  11. 2026-04-13 House

    Recommendation to the full committee; Do Pass Appropriations and Budget General Government Subcommittee

  12. 2026-03-31 House

    Referred to Appropriations and Budget General Government Subcommittee

  13. 2026-03-30 House

    Second Reading referred to Appropriations and Budget

  14. 2026-02-19 Senate

    Engrossed to House

  15. 2026-02-19 House

    First Reading

  16. 2026-02-18 Senate

    General Order, Amended

  17. 2026-02-18 Senate

    Title restored

  18. 2026-02-18 Senate

    Measure and Emergency passed: Ayes: 44 Nays: 2

  19. 2026-02-18 Senate

    Referred for engrossment

  20. 2026-02-11 Senate

    Withdrawn from Appropriations committee

  21. 2026-02-11 Senate

    Placed on General Order

  22. 2026-02-09 Senate

    Reported Do Pass as amended Aeronautics and Transportation committee; CR filed

  23. 2026-02-09 Senate

    Title stricken

  24. 2026-02-09 Senate

    Referred to Appropriations

  25. 2026-02-04 Senate

    Coauthored by Representative Miller (principal House author)

  26. 2026-02-03 Senate

    Second Reading referred to Aeronautics and Transportation Committee then to Appropriations Committee

  27. 2026-02-02 Senate

    First Reading

  28. 2026-02-02 Senate

    Authored by Senator Haste

Official Summary Text

Service Oklahoma; modifying termination date of certain apportionment. Emergency.
Bill Summaries/Fiscal Impact for SB 1239 (House): Engrossed (4/21/2026)
Bill Summaries/Fiscal Impact for SB 1239 (Senate): Introduced (12/12/2025)
Fiscal Impact Statements For SB 1239 (Senate): SB1239 INT FI.PDF (Fiscal (Senate))
Fiscal Impact Statements For SB 1239 (Senate): SB1239 ENGR FI.PDF (Fiscal (Senate))

Current Bill Text

Read the full stored bill text
An Act
ENROLLED SENATE
BILL NO. 1239 By: Haste of the Senate

and

Miller and Dollens of the
House

An Act relating to Service Oklahoma; amending 47 O.S.
2021, Section 1104, as last amended by Section 18,
Chapter 330, O.S.L. 2025 (47 O.S. Supp. 2025, Section
1104), which relates to apportionment; amending,
merging, consolidating, and repealing multiple
versions of statute; modifying termination date of
certain apportionment; updating statutory language;
repealing 47 O.S. 2021, Section 1104, as last amended
by Section 7, Chapter 171, O.S.L. 2025 (47 O.S. Supp.
2025, Section 1104), which relates to apportionment;
and declaring an emergency.

SUBJECT: Service Oklahoma

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

SECTION 1. AMENDATORY 47 O.S. 2021, Section 1104, as
last amended by Section 18, Chapter 330, O.S.L. 2025 (47 O.S. Supp.
2025, Section 1104), is amended to read as follows:

Section 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 shall be apportioned and distributed monthly by the
Oklahoma Tax Commission Service Oklahoma in accordance with this
section. Service Oklahoma shall provide to the Oklahoma Tax
Commission monthly reports of motor vehicle collection information,

ENR. S. B. NO. 1239 Page 2
including, but not limited to, motor vehicle monthly apportionment
information, refunds, canceled vouchers, waste tire collections,
organ donor program amounts, driver license records, prorate
amounts, and sales tax amounts. The reports shall be delivered
electronically pursuant to the current calendar year apportionment
disbursement schedule provided to Service Oklahoma by the Oklahoma
Tax Commission on or before December 1st 1 annually.

One percent (1%) of the monies referred to in this section shall
be apportioned to the Licensed Operator Performance Fund created in
Section 3-106 of this title, in accordance with the applicable
metrics determined by Service Oklahoma.

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 subsection:

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 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 General Revenue Fund, and

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 pursuant to this
subparagraph exceed the total amount apportioned for

ENR. S. B. NO. 1239 Page 3
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 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 district shall receive 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.

Each district’s allocation of funds shall be remitted to the
county treasurer of the county wherein the administrative
headquarters of the district are is located.

No district shall be eligible for the funds herein provided
unless the 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, is authorized to maintain
ten (10) years of instruction.

C. 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 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%);

ENR. S. B. NO. 1239 Page 4
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 December
31, 2012, twenty-nine and eighty-four one-hundredths percent
(29.84%);

7. For the period beginning January 1, 2013, and ending June
30, 2013, twenty-nine and thirty-four one-hundredths percent
(29.34%);

8. For the year beginning July 1, 2013, and ending 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 ending
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 beginning July 1, 2001, through the year ending
on June 30, 2015, thirty-one one-hundredths percent (0.31%);

3. For the year beginning July 1, 2015, through the year ending
on June 30, 2019, thirty-one one-hundredths percent (0.31%), but in
no event shall the amount apportioned in any fiscal year pursuant to
this paragraph 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 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 apportioned in any fiscal year pursuant to this
paragraph exceed the total amount apportioned for the fiscal year
ending on June 30, 2015. Any amounts in excess of such limitation

ENR. S. B. NO. 1239 Page 5
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.

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 eighteen one-hundredths percent
(7.18%),

c. for the year beginning July 1, 2002, through 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, seven and twenty-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, 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, seven and twenty-four one-hundredths
percent (7.24%), but in no event shall the amount
apportioned in fiscal years 2019 through 2024 pursuant
to this subparagraph exceed the total amount
apportioned for the fiscal year ending on June 30,
2015, and in no event shall the amount apportioned in
fiscal year 2026 and subsequent fiscal years exceed
the amount apportioned for the fiscal year ending on
June 30, 2025. 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 of Title 69 of the Oklahoma
Statutes.

ENR. S. B. NO. 1239 Page 6

2. The monies apportioned pursuant 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 certified by the
Transportation Commission and the remaining sixty percent (60%) of
such sum shall be distributed to the various counties on the basis
in the proportion 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 Decennial Census or the most recent
annual estimate 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 county treasurer
may deposit so much of the 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.

F. 1. The following percentages of the monies referred to in
subsection A of this section 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
in accordance with paragraph 2 of this subsection:

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 ending 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 year
ending on June 30, 2019, two and fifty-nine one-
hundredths percent (2.59%), but in no event shall the
amount apportioned in any fiscal year pursuant to this

ENR. S. B. NO. 1239 Page 7
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 General Revenue Fund, and

e. for the year beginning July 1, 2019, and all
subsequent years, two and fifty-nine one-hundredths
percent (2.59%), but in no event shall the amount
apportioned in fiscal years 2019 through 2024 pursuant
to this subparagraph exceed the total amount
apportioned for the fiscal year ending on June 30,
2015, and in no event shall the amount apportioned in
fiscal year 2026 and subsequent fiscal years exceed
the amount apportioned for the fiscal year ending on
June 30, 2025. 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 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 used 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.

G. 1. The following percentages of the monies referred to in
subsection A of this section shall be transmitted by the Tax
Commission Service Oklahoma to the various counties as set forth in
paragraph 2 of this subsection:

a. from October 1, 2000, until June 30, 2001, three and
fifty-five one-hundredths percent (3.55%),

ENR. S. B. NO. 1239 Page 8
b. for the year beginning July 1, 2001, and ending June
30, 2002, three and fifty-nine one-hundredths percent
(3.59%),

c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, three and sixty-two one-
hundredths percent (3.62%),

d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, three and sixty-two one-
hundredths percent (3.62%), 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 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 fiscal years 2019 through 2024 pursuant
to this subparagraph exceed the total amount
apportioned for the fiscal year ending on June 30,
2015, and in no event shall the amount apportioned in
fiscal year 2026 and subsequent fiscal years exceed
the amount apportioned for the fiscal year ending on
June 30, 2025. 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 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 transmitted 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. The funds shall be transmitted to the various

ENR. S. B. NO. 1239 Page 9
county treasurers to be deposited in the county highway fund of
their respective counties.

H. 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, eighty-one
one-hundredths percent (0.81%),

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 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 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 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 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 counties based upon the proportion that each county’s
population bears to the total state population.

ENR. S. B. NO. 1239 Page 10
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.

I. 1. The following percentages of the monies referred to in
subsection A of this section shall be apportioned to the various
cities and incorporated towns as set forth in 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 July 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, through 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 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 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 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 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

ENR. S. B. NO. 1239 Page 11
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.

J. 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 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, 2001, 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 remitted
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 production.

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 State Treasurer to be credited
to the County Improvements for Roads and Bridges Fund as created in
Section 507 of Title 69 of the Oklahoma Statutes.

2. For the year beginning July 1, 2008, and ending June 30,
2009, ten percent (10%) of monies referred to in subsection A of
this section shall be remitted to the State Treasurer to be credited

ENR. S. B. NO. 1239 Page 12
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 ending December
31, 2012, fifteen percent (15%) 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
created in Section 507 of Title 69 of the Oklahoma Statutes.

4. For the period beginning January 1, 2013, and ending June
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 County Improvements for
Roads and Bridges Fund as created in Section 507 of Title 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 Treasurer to be
credited to the County Improvements 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 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 created in Section 507 of Title 69 of the
Oklahoma Statutes.

7. For the year beginning July 1, 2015, through the 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 created 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 ($120,000,000.00) shall be placed to
the credit of the General Revenue Fund.

8. a. Except as provided in subparagraph b of this
paragraph, for the year beginning July 1, 2019, and
all subsequent years, twenty percent (20%) of monies

ENR. S. B. NO. 1239 Page 13
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
created 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 the fiscal year limitations provided
in subparagraph c of this paragraph. Any amounts in
excess of the fiscal year limitations provided in
subparagraph c of this paragraph 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,.

b. (1) for For the fiscal year beginning July 1, 2021,
through the fiscal year ending June 30, 2026
2031, the Oklahoma Tax Commission shall remit
twenty-five percent (25%) of the monthly
allocation, otherwise scheduled to be credited to
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 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 various 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
proportion which the total replacement cost
for obsolete or deficient bridges according
to the most recent Department of
Transportation yearly Bridge Summary Report
for County Bridges for each county bears to

ENR. S. B. NO. 1239 Page 14
the total amount of such cost for all such
county bridges in the state, and.

(2) for For the fiscal year beginning July 1, 2026
2031, and all subsequent fiscal years thereafter,
the Oklahoma Tax Commission Service Oklahoma
shall remit twenty-five percent (25%) of the
monthly allocation, otherwise scheduled to be
credited to the County Improvements for Roads and
Bridges Fund, to the various counties of the
state. The Commission Service Oklahoma 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 various 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
proportion which the number of county
bridges in each county according to the
Department of Transportation 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 deposit 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 limitations provided in subparagraph
c of this paragraph, and.

ENR. S. B. NO. 1239 Page 15
c. the 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,

(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 credited to the Rebuilding
Oklahoma Access and Driver 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 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.

O. Notwithstanding any other 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 received
by the Tax Commission pursuant to the registration of motorcycles
and mopeds in this state shall be placed to the credit of the
Oklahoma Tax Commission Revolving Fund. Beginning January 1, 2023,

ENR. S. B. NO. 1239 Page 16
the first One Hundred Thousand Dollars ($100,000.00) of the monies
collected or received by Service Oklahoma pursuant to the
registration of motorcycles and mopeds in this state shall be placed
to the credit of the Service Oklahoma Revolving Fund.

SECTION 2. REPEALER 47 O.S. 2021, Section 1104, as last
amended by Section 7, Chapter 171, O.S.L. 2025 (47 O.S. Supp. 2025,
Section 1104), is hereby repealed.

SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.

ENR. S. B. NO. 1239 Page 17
Passed the Senate the 18th day of February, 2026.

Presiding Officer of the Senate

Passed the House of Representatives the 29th day of April, 2026.

Presiding Officer of the House
of Representatives

OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.

_________________________________
Governor of the State of Oklahoma

OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of __________________, 20 _______, at _______ o'clock _______ M.
By: _________________________________