2018 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2102. Purpose of article - Apportionment of revenue.
A. It is hereby declared to be the purpose of this article to provide funds for general governmental functions of state government.
B. All revenue derived under this article shall be apportioned and distributed by the Oklahoma Tax Commission as provided for in Section 1104 of Title 47 of the Oklahoma Statutes, except as provided in subsection A of Section 2103 of this title, and all revenue derived from transfers of legal ownership of all-terrain vehicles or motorcycles used exclusively off roads and highways which occur on or after July 1, 2005, and transfers of utility vehicles used exclusively off roads and highways which occur on or after July 1, 2008, shall be apportioned as provided for in Section 1353 of this title.
Added by Laws 1963, c. 361, § 2, eff. July 1, 1963. Renumbered from § 21-2102 of Title 47 by Laws 1965, c. 215, § 3. Amended by Laws 1975, c. 169, § 1, emerg. eff. May 21, 1975; Laws 1977, c. 103, § 63, emerg. eff. May 30, 1977; Laws 1978, c. 209, § 28, eff. July 1, 1978; Laws 1980, c. 116, § 4, emerg. eff. April 14, 1980; Laws 1981, c. 210, § 4, operative July 1, 1982; Laws 1985, c. 179, § 89, operative July 1, 1985; Laws 2005, c. 284, § 9, eff. July 1, 2005; Laws 2008, c. 98, § 12, eff. July 1, 2008; Laws 2009, c. 443, § 5, eff. July 1, 2009.
