County Highway Fund 

Title 69 § 1503​

The County Highway Fund is the primary source of maintenance funding for the County Highway System.  County labor, equipment and materials costs are eligible expenses.  This fund's state tax revenue sources are portions of the state's gasoline, diesel, special fuel, motor vehicle collections and gross production taxes.  It is apportioned monthly to the counties by four different formulas.  The County Road, CR, factor, which is updated yearly by ODOT and provided to the Oklahoma Tax Commission is one formula used, while the other three formulas uses different proportions of counties' land area, road mileage and populations.  The formulas' are referenced on the Tax Commission's website, OTC County Apportionment for Distribution of Tax Revenues, in Tables 3, 7, 9 (CR factor), and 10.