Okla. Stat. tit. 68, § 2102

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 Service Oklahoma 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.