CHAPTER 18b-Motor Fuel Tax.
HOUSE BILL NO. 695
AN ACT amending Section 660b, Title 68, O.S. 1951, (Section 2, Chapter 18c, Title 68, Page 437, Session
Laws of 1947 as amended by House Bill 396, of the Twenty-second Legislature) relating to the use of
the proceeds of the gasoline tax levied by Section 660 Title 68, O.S. 1951, (Section 1, Chapter 18c,
Title 68, Page 436, Oklahoma Session Laws of 1947), authorizing the expenditure of one cent (14) of
said tax for the construction and maintenance of farm-to-market roads on a matched or unmatched
basis; and providing that when said portion of the tax so levied and collected shall exceed the amount
necessary for any fiscal year to match Federal aid secondary funds that the excess thereof may be
used by the Department of Highways to match Federal aid primary funds or for the construction or
maintenance of any other roads on the State highway system; and declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
Section 1. Additional Excise Tax-Use of Proceeds on Rural Farm to
Market Roads and Bridges. Title 68, O.S. 1951, Section 660b, is hereby amend-
ed to read as follows:
Section 660b. It is hereby declared to be the purpose of this Act to provide
funds for the construction and maintenance of farm-to-market roads and
bridges, and for this purpose it is hereby expressly provided that one cent (10)
of the gasoline excise tax levied by Section 1, Chapter 18c, Title 68, Page 436,
Oklahoma Session Laws 1947, and from which the exemption provided for in
Section 659f and 659h, Title 68, Oklahoma Statutes 1941, have been deducted
and all interest and penalties thereon when collected by the Oklahoma Tax
Commission, from and after the effective date of this Act shall be apportioned
monthly and shall be deposited in the State Treasury to the credit of the State
Highway Construction and Maintenance fund and used by the State Highway
Department to match Federal Aid secondary funds available for the purpose of
constructing and maintaining farm-to-market roads on the State Highway
System, and on an unmatched basis, for other rural farm-to-market roads and
bridges; provided, however, that when the revenue derived from the said one
cent (10) of the said taxes, interest and penalties so collected shall exceed the
amount necessary for any fiscal year to match available Federal Aid Secondary
funds for such year the excess thereof, if determined to be for the best interest
of the State may be used by the Department of Highways to match Federal Aid
Primary funds. The State Highway Department is authorized to enter into any
arrangement or contract agreement with the Federal Government for the par-
ticipation by the Federal Government in the cost of any such project.
Approved the 3rd day of June, 1955. Emergency.

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