Oklahoma Code § 11-36-114

Title 11. Cities And Towns: Use of money from motor fuel excise tax and motor
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vehicle license and registration tax.
A municipal governing body which receives money from the state
under the motor fuel tax or under the motor vehicle license and
registration tax act may expend such money out of the street and
alley fund or the street and alley account of the general fund of
the municipality for construction, maintenance, repair, improvement,
or lighting of streets and alleys.

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