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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 1853 By: Kerbs of the House
and
Hall of the Senate
COMMITTEE SUBSTITUTE
An Act relating to motor vehicles; amending 47 O.S.
2021, Section 1103, as amended by Section 9, Chapter
47, 1st Extraordinary Session, O.S.L. 2023 (47 O.S.
Supp. 2023, Section 1103), which relates to
legislative intent; allowing certain fee be retained
by licensed operator; amending 47 O.S. 2021, Section
1140, as last amended by Section 12, Chapter 47, 1st
Extraordinary Session, O.S.L. 2023 (47 O.S. Supp.
2023, Section 1140), which relates to apportionment;
modifying description of certain collected monies;
amending 47 O.S. 2021, Section 1141.1, as last
amended by Section 13, Chapter 47, 1st Extraordinary
Session, O.S.L. 2023 (47 O.S. Supp. 2023, Section
1141.1), which relates to the retention of taxes and
fees; removing certain statutory references on fee
retention; authorizing the retention of certain fees;
amending 63 O.S. 2021, Sectio n 4021, as amended by
Section 215, Chapter 282, O.S.L. 2022 (63 O.S. Supp.
2023, Section 4021), which relates to fees,
exemptions, and credits; modifying date and means for
the retention of certain fees; amending 68 O.S. 2021,
Section 2103, as amended by S ection 236, Chapter 282,
O.S.L. 2022 (68 O.S. Supp. 2023, Section 2103), which
relates to tax for transfer of vehicle ownership;
modifying agency responsible for certain collection;
modifying apportionment and retention of certain
collections; and declarin g an emergency.
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BE IT ENACTED BY THE PEOP LE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 47 O.S. 2021, Section 1103, as
amended by Section 9, Chapter 47 , 1st Extraordinary Session, O.S.L.
2023 (47 O.S. Supp. 2023, Section 1103), is amended to read as
follows:
Section 1103. A. It is the intent of the Legislature that the
owner or owners of ever y vehicle in this state shall posse ss a
certificate of title as proof of ownership and that every vehicle
shall be registered in the name of the owner or owners thereof. All
registration and licen se fees and mileage taxes imposed by the
Oklahoma Vehicle License and Registration A ct shall be for the
purpose of providing funds for the general governmental functions of
the state, counties, municipalities and schools and for the
maintenance and upkeep of the avenues of public access of this
state. Such registration and license fees shall ap ply to every
vehicle operated upon, over, along or across any avenue of public
access within this state and when paid in full, shall be in lieu of
all other taxes, general and local, unless otherwise specifically
provided.
B. Unless otherwise provided, al l fees to be retained by the
licensed operator pursuant to the Oklahoma Vehicle License and
Registration Act, shall be retained by the licensed operator
pursuant to subsection E of Section 1141.1 of this title.
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1. This section shall apply to subsection H of Section 1105,
Section 1115, 1132, 1132.1, 1132.4, 1135.1, 1135.2, 1135.3,
subsection H of Section 1140, and Section 1151 of this title, and
Section 2103 of Title 68 of the Oklahoma Statutes , beginning July 1,
2023. Except that the fee of Five Dollars ($5.00) for the license
plate issued pursuant to paragraph 31 of subsection B of Section
1135.2 of this title shall be retained by the licensed opera tor.
2. This section shall apply to subsec tions G, L, M, N, and R of
Section 1105, Sections 1107.4, 1110, 1116, 1126 , 1135.4, 1135.7,
1135.9, and 1143 of this title, and Section 4021 of Title 63 of the
Oklahoma Statutes, beginning July 1, 2025.
SECTION 2. AMENDATORY 47 O.S. 2021, Se ction 1104, as
last amended by Section 10, Chapter 47, 1st Extraordinary Session,
O.S.L. 2023 (47 O.S. Supp. 2023, Section 1104), is amended to rea d
as follows:
Section 1104. A. Unless otherwise provided by law, all fees,
taxes and penalties collected or received pursua nt to the Oklahoma
Vehicle License and Regist ration Act or Section 1-101 et seq. of
this title shall be apportioned and dist ributed monthly by the
Oklahoma Tax Commission in accordance with this section. Service
Oklahoma shall provide to the Oklahoma Tax Comm ission monthly
reports of motor vehicle collection information, including, but not
limited to, motor vehicle monthly apportionment information,
refunds, canceled vouchers, waste tire collections, organ donor
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program amounts, driver license records, prorat e amounts, and sales
tax amounts. The reports shall be delivere d electronically pursuant
to the current calendar year apportionment disbursement schedule
provided to Service Oklahoma by the Oklahoma Tax Commission on or
before December 1st annually.
One percent (1%) of fees collected the monies referred to i n
this subsection shall be apportioned to the Licensed Oper ator
Performance Fund created in Section 3-106 of this title, in
accordance with the applicable metrics determined by Service
Oklahoma.
B. 1. The following percentages of the monies referred to in
subsection A of this section shal l be apportioned to the various
school districts in accordance with paragraph 2 of this subsection:
a. from October 1, 2000, until June 30, 2001, thirty -five
and forty-six one-hundredths percent (35.46%),
b. for the year beginning July 1, 2001, and ending June
30, 2002, thirty-five and ninety-one one-hundredths
percent (35.91%),
c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, t hirty-six and twenty one-
hundredths percent (36.20%),
d. for the year beginning July 1, 2015, thro ugh the year
ending on June 30, 2019, thirty-six and twenty one-
hundredths percent (36.20%), but in no e vent shall the
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amount apportioned in any fiscal year p ursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitation shall be placed to the
credit of the General Reven ue Fund, and
e. for the year beginning July 1, 2019, a nd all
subsequent years, thirty -six and twenty one-hundredths
percent (36.20%), but in no event sh all the amount
apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount app ortioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitation shall be placed to the
credit of the Rebuilding Oklahoma Access and Driver
Safety Fund created in Section 1521 of Title 69 of the
Oklahoma Statutes.
2. The monies apportioned pursuant to subparagraphs a through e
of paragraph 1 of this subsection shall be apportioned to the
various school districts so that each district shall receive an
amount based upon the proportion that each district’s average daily
attendance bears to the total average daily attendance of those
districts entitled to receive funds pursuant to this section as
certified by the State Department of Education.
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Each district’s allocation of funds shall be remitted to the
county treasurer of the c ounty wherein the administrative
headquarters of the dist rict are located.
No district shall be eligible for the funds herein prov ided
unless the district makes an ad valorem tax levy of fifteen (15)
mills and maintains nine (9) years of instruction and p ursuant to
the rules of the State Board of Education, is a uthorized to maintain
ten (10) years of instruction.
C. The following pe rcentages of the monies referred to in
subsection A of this section shall be remitted to the State
Treasurer to be credited to the General Revenue Fund of the State
Treasury:
1. From October 1, 2000, until June 30, 2001, forty -five and
ninety-seven one-hundredths percent (45.97%) ;
2. For the year begin ning July 1, 2001, and ending June 30,
2002, forty-five and twenty-nine one-hundredths percent (4 5.29%);
3. For the year beginning Ju ly 1, 2002, and for the subsequent
fiscal years ending June 30, 2007, for ty-four and eighty-four one-
hundredths percent (4 4.84%);
4. For the year beginning July 1, 2007, and end ing June 30,
2008, thirty-nine and eighty-four one-hundredths percent (39.84%) ;
5. For the year beginning July 1, 2008, and ending June 30,
2009, thirty-four and eighty-four one-hundredths percent (3 4.84%);
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6. For the period beginning July 1, 2009, and e nding December
31, 2012, twenty-nine and eighty-four one-hundredths percent
(29.84%);
7. For the period beginning January 1, 2013, and ending June
30, 2013, twenty-nine and thirty-four one-hundredths percent
(29.34%);
8. For the year beginning July 1, 20 13, and ending June 30,
2014, twenty-six and eighty-four one-hundredths percent (26.84%);
and
9. For the year beginning July 1, 2014, through the year ending
June 30, 2019, twenty-four and eighty-four one-hundredths percent
(24.84%).
D. The following per centages of the monies referred to in
subsection A of this section shall be re mitted to the State
Treasurer to be credited to the State Transportation Fund:
1. From October 1, 2000, until June 30, 2001, thirty one-
hundredths percent (0.30%);
2. For the year beginning July 1, 2001, through the y ear ending
on June 30, 2015, thirty-one one-hundredths percent (0.31%);
3. For the year beginning July 1, 201 5, through the year endin g
on June 30, 2019, thirty-one one-hundredths percent (0.31%), but in
no event shall the amount apportioned in any fiscal year pursuant to
this paragraph exceed the total amount apportioned for the fiscal
year ending on June 30, 20 15. Any amounts in excess of such
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limitation shall be placed to the credit of the General Revenue
Fund; and
4. For the year beginning July 1, 20 19, and all subsequent
years, thirty-one one-hundredths percent (0.31%), but in no event
shall the amount appo rtioned in any fiscal yea r pursuant to this
paragraph exceed the total amount apportioned for the fiscal year
ending on June 30, 2015. Any amount s in excess of such limitatio n
shall be placed to the credit of the Rebuilding Oklahoma Access and
Driver Safety Fund created in Section 1521 of Title 69 of the
Oklahoma Statutes.
E. 1. The following percentages o f the monies referred to in
subsection A of this section shall be appo rtioned to the various
counties as set forth in paragraph 2 of this subsection:
a. from October 1, 2000, u ntil June 30, 2001, seven and
nine one-hundredths percent (7.09%),
b. for the year beginning July 1, 2001, and ending Jun e
30, 2002, seven and eightee n one-hundredths percent
(7.18%),
c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, seven and twenty-four one-
hundredths percent (7.24%),
d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, seve n and twenty-four one-
hundredths percent (7.24%), but in no event shall the
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amount apportioned in any fisc al year pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. A ny amounts
in excess of such limitation shall be placed to the
credit of the General Revenue Fund, and
e. for the year beginning July 1, 2019, and all
subsequent years, seven and twenty-four one-hundredths
percent (7.24%), but in no event shall the amount
apportioned in any fiscal yea r pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitation shall be placed to the
credit of the Rebuilding Oklahoma Access and Driv er
Safety Fund created in Sec tion 1521 of Title 69 of the
Oklahoma Statutes.
2. The monies apportioned pursua nt to subparagraphs a through e
of paragraph 1 of this subsection shall be apportioned as follows:
forty percent (40%) of such sum shall be distri buted to the various
counties in that proportion which the county road mileage of each
county bears to the ent ire state road mileage as certified by the
Transportation Commission and the remaining sixty percent (6 0%) of
such sum shall be distributed to the various counties on the basi s
which the population and area of each county bears to the total
population and area of the state. The population shall be as shown
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by the last Federal Decennial Census or the most r ecent annual
estimate provided by the Unite d States Bureau of the Census . The
funds shall be used for the purpose of constructing and maintaining
county highways; provided, howe ver, the county treasurer may deposit
so much of the funds in the sinking fund as may be necessary for the
retirement of interest and annual accrual o f indebtedness created by
the issuance of county or township bonds for road purpo ses. Such
deposits to the sinking fund shall not exceed forty percent (40%) of
the funds allocated to a county pursuant to this paragraph.
F. 1. The following percentages o f the monies referred to in
subsection A of this section shall be remitted to the county
treasurers of the respective counties and by them deposited in a
separate special revenue fund to be used by the county commissioners
in accordance with paragraph 2 of this subsection:
a. from October 1, 2000, until June 30, 2001, two and
fifty-three one-hundredths percent (2.53%),
b. for the year beginning July 1, 2001, and ending June
30, 2002, two and fifty-six one-hundredths percent
(2.56%),
c. for the year beginnin g July 1, 2002, through the year
ending on June 30, 2015, two and fifty -nine one-
hundredths percent (2.59% ),
d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, two and fifty-nine one-
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hundredths percent (2.59%), but in no even t shall the
amount apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitation shall be placed to the
credit of the General Revenue Fund, and
e. for the year beginning July 1, 2019, and all
subsequent years, two a nd fifty-nine one-hundredths
percent (2.59%), but in no event shall the amount
apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limi tation shall be placed to the
credit of the Rebuilding Oklahoma Access and Driver
Safety Fund created in Section 1521 of Title 69 of the
Oklahoma Statutes.
2. The monies apportioned pursuant to subparagraphs a through e
of paragraph 1 of this subsection s hall be used for the prim ary
purpose of matching federal funds for the construction of federal
aid projects on county roads, or constructing and m aintaining county
or township highways and permanent bridges of such counties. The
distribution of monies app ortioned by this paragraph shall be made
upon the basis of the current formula based upon road mileage, area
and population as related to county r oad improvement and maintenan ce
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costs. Provided, however, the Department of Transportation may
update the formula factors from time to time as necessary to ac count
for changing conditions.
G. 1. The following percentages of the monies referred to in
subsection A of this section sha ll be transmitted by the Tax
Commission to the various counties as set forth in p aragraph 2 of
this subsection:
a. from October 1, 2000, until June 30, 2001, three and
fifty-five one-hundredths percent (3.55%),
b. for the year beginning July 1, 2001, and e nding June
30, 2002, three and fifty -nine one-hundredths percent
(3.59%),
c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, three and sixty-two one-
hundredths percent (3.62%),
d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, three and sixty -two one-
hundredths percent (3.6 2%), but in no event shall the
amount apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2 015. Any amounts
in excess of such limitation shall be placed to the
credit of the General Revenue Fund , and
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e. for the year beginning July 1, 2019, and all
subsequent years, three and sixty-two one-hundredths
percent (3.62%), but in no event shall the am ount
apportioned in any fiscal year pursuant to this
subparagraph exceed the tota l amount apportioned for
the fiscal year ending o n June 30, 2015. Any amounts
in excess of such limitation shall be placed to the
credit of the Rebuilding Oklahoma Access and Driver
Safety Fund created in Section 1521 of Title 69 of the
Oklahoma Statutes.
2. The monies apportioned pursuant to subparagr aphs a through e
of paragraph 1 of this subsection shall be transmitted to the
various counties on the basis of a formula to b e developed by the
Department of Transportation. Such formula shall be similar t o that
currently used for the distribution of Cou nty Bridge Program Funds,
but also taking into consideration the effect of terrain and traffic
volume as related to county roa d improvement and maintenance costs.
Provided, however, the Department of Transp ortation may update the
formula factors from time to time as necessary to account for
changing conditions. The funds shall be transmitted to the various
county treasurers to be deposited in the county highway fund of
their respective counties.
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H. 1. The following percentages of the monies referred to in
subsection A of this section shall be apportioned to the various
counties as set forth in para graph 2 of this subsection:
a. from October 1, 2000, until June 30, 2001, eighty -one
one-hundredths percent (0 .81%),
b. for the year beginning July 1, 2001, an d ending June
30, 2002, eighty-two one-hundredths percent (0.82%),
c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, eighty-three one-hundredths
percent (0.83%),
d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, eighty-three one-hundredths
percent (0.83%), but in no event shall the amount
apportioned in any fi scal year pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitation shall be placed to the
credit of the General Revenue Fund, and
e. for the year beginning July 1, 2019, and all
subsequent years, eighty -three one-hundredths percent
(0.83%), but in no event shall the amount apportioned
in any fiscal year pursuant to this subparagraph
exceed the total amount apportioned for the fiscal
year ending on June 30, 2015. Any amounts in exces s
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of such limitation shall be placed to the credit of
the Rebuilding Oklahoma Access and Driver Safety Fund
created in Section 1521 of Title 69 of the Oklahoma
Statutes.
2. The monies apportioned pursuant to subp aragraphs a through e
of paragraph 1 of thi s subsection shall be apportioned to the
various counties based upo n the proportion that each county’s
population bears to the total state population.
Each county’s allocation of funds shall be remitted to the
various county treasurers to be deposited in t he general fund of the
county and used for the support of county go vernment.
I. 1. The following percentages of the monies referred to in
subsection A of this section sha ll be apportioned to the various
cities and incorporated towns as set forth in parag raph 2 of this
subsection:
a. from October 1, 2000, until June 30, 2001, three and
four one-hundredths percent (3.04%),
b. for the year beginning July 1, 2001, and ending J une
30, 2002, three and eight one -hundredths percent
(3.08%),
c. for the year beginning July 1, 2002, through the year
ending on June 30, 2015, three a nd ten one-hundredths
percent (3.10%),
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d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, three and ten one -hundredths
percent (3.10%), but in no event shall the amount
apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such limitation shall be placed to the
credit of the General Revenue Fund, an d
e. for the year beginning July 1, 2019, and all
subsequent years, three and ten one-hundredths percent
(3.10%), but in no event shall the amount apportioned
in any fiscal year pursuant to this subparagraph
exceed the total amount app ortioned for the fisc al
year ending on June 30, 2015. Any amounts in excess
of such limitation shall be placed to the credit of
the Rebuilding Oklahoma Access and Driver Safety Fund
created in Section 1521 of Title 69 of the Oklahoma
Statutes.
2. The monies apportioned pursu ant to subparagraphs a through e
of paragraph 1 of this subsection shall be apportioned to the
various cities and incorporated towns based upon the proportion that
each city or incorporated town ’s population bears to the total
population of all cities and incorporated towns in the state. Such
funds shall be remitted to t he various county treasurers for
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allocation to the various cities and incorporated towns. All such
funds shall be used for the construction, main tenance, repair,
improvement and lighting o f streets and alleys. Provided, however,
the governing board of an y city or town may, with the approval of
the county excise board, transfer any surplus funds to the gener al
revenue fund of such city or town when ever an emergency requ ires
such a transfer.
J. The following percentages of the monies referred to in
subsection A of this section shall be remitted to the State
Treasurer to be credited to the Oklahoma Law Enforce ment Retirement
Fund:
1. From October 1, 2000, until June 30, 2001, one and twenty -
two one-hundredths percent (1.22%);
2. For the year beginning July 1, 2001, and ending June 30,
2002, one and twenty-three one-hundredths percent (1.23%); and
3. For the year beginning July 1, 2002, and all subs equent
years, one and twenty-four one-hundredths percent (1.24%).
K. Three one-hundredths of one percent (3/1 00 of 1%) of the
monies referred to in subsection A of this section shall be remitted
to the State Treasurer to be credited to the Wildlife Conser vation
Fund. Seventy-five percent (75%) of the funds shall be used for
fish habitat restoration and twenty -five percent (25%) of the f unds
shall be used in the fish hatchery system for fish production.
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L. 1. For the year beginning July 1, 2007, and endi ng June 30,
2008, five percent (5%) of moni es referred to in subsection A of
this section shall be remitted to the State Treasurer to be credited
to the County Improvements for Roads and Bridges Fund as created in
Section 507 of Title 69 of the Oklahoma St atutes.
2. For the year beginning July 1, 2008, and ending June 30,
2009, ten percent (10%) of monies referr ed to in subsection A of
this section shall be remitted to the State Treasurer to be credited
to the County Improvements for Roads and Bridges Fund as created in
Section 507 of Title 69 of t he Oklahoma Statutes.
3. For the period beginning July 1, 2009, and ending December
31, 2012, fifteen percent (15%) of monies referred to in subsection
A of this section shall be remitted to the State Treasurer t o be
credited to the County Improvements fo r Roads and Bridges Fund as
created in Section 507 of Title 69 of the Oklahoma Statutes.
4. For the period beginning January 1, 2013, and ending June
30, 2013, fifteen and fifty one-hundredths percent (15.50%) of
monies referred to in subsection A of this section shall be remitted
to the State Treasurer to be credited to the County Improvements for
Roads and Bridges Fu nd as created in Section 507 of Title 69 of the
Oklahoma Statutes.
5. For the year beginning Jul y 1, 2013, and ending June 30,
2014, eighteen percent (18%) of monies referred to in subsection A
of this section shall be remitted to the State Treasurer to b e
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credited to the County Improvements for Roads and Brid ges Fund as
created in Section 507 of Tit le 69 of the Oklahoma Statutes.
6. For the year beginning July 1, 2014, twenty percent (20%) of
monies referred to in subsection A of this section shall be re mitted
to the State Treasurer to be credited to the Coun ty Improvements for
Roads and Bridges Fun d as created in Sectio n 507 of Title 69 of the
Oklahoma Statutes.
7. For the year beginning July 1, 201 5, through the year ending
on June 30, 2019, twenty per cent (20%) of monies referred to in
subsection A of this section shall be remitted to the State
Treasurer to be credite d to the County Impro vements for Roads and
Bridges Fund as created in Section 507 of Title 69 of the Oklahoma
Statutes, but in no event s hall the total amount apportioned in any
fiscal year pursuant to this paragraph exceed One Hundre d Twenty
Million Dollars ($120,000,000.00). Any amounts in excess of One
Hundred Twenty Million Dollars ($120,000,000.00) shall be pla ced to
the credit of the General Revenue Fund.
8. a. Except as provided in subpa ragraph b of this
paragraph, for the year beginning July 1, 201 9, and
all subsequent years, twenty percent (20%) of monies
referred to in subsec tion A of this section shall be
remitted to the State Tr easurer to be credited to the
County Improvements for Ro ads and Bridges Fund as
created in Section 507 of Title 69 of t he Oklahoma
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Statutes, but in no event shall the total amount
apportioned in any f iscal year pursuant to this
paragraph exceed the fiscal year limitations provided
in subparagraph c of this para graph. Any amounts in
excess of the fiscal year limitations pr ovided in
subparagraph c of this paragraph shall be placed to
the credit of the Rebuilding Oklahoma Access and
Driver Safety Fund created in Section 1521 of Title 69
of the Oklahoma Statutes,
b. (1) for the fiscal year beginning July 1, 2021,
through the fiscal year ending Jun e 30, 2026, the
Oklahoma Tax Commission shall remit twenty -five
percent (25%) of the monthl y allocation,
otherwise scheduled to be credited to the County
Improvements for Roads and Bridges Fund, to the
various counties of the state. The Commission
shall distribute such funds monthly to each
county treasurer as fo llows:
(a) one-third (1/3) of such funds shall be
distributed to the various counties in the
proportion which the area of each county
bears to the total a rea of the state,
(b) one-third (1/3) of such funds shall be
distributed to the various counties in the
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proportion which the certified county road
miles of each county bear to the total sum
of county road miles in t he state, and
(c) one-third (1/3) of such funds shall be
distributed to the various counties in the
proportion which the total replacement c ost
for obsolete or deficient bridges according
to the most recent ODOT yearly Bridge
Summary Report for County Brid ges for each
county bears to the total am ount of such
cost for all such county bridg es in the
state, and
(2) for the fiscal year beginning July 1, 2026, and
all subsequent fiscal years thereafter, the
Oklahoma Tax Commission shall remit twenty-five
percent (25%) of the monthly allocation,
otherwise scheduled to be credited to the County
Improvements for Roads and Bridges Fund, to the
various counties of the state. The Commission
shall distribute such funds monthly to each
county treasurer as follows:
(a) one-third (1/3) of such funds shall be
distributed to the various counties in the
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proportion which the area of each county
bears to the total area of the state,
(b) one-third (1/3) of such funds shall be
distributed to the various counties in the
proportion which the certified county road
miles of each county bear to the total sum
of county road miles in the state, and
(c) one-third (1/3) of such funds shall be
distributed to the various counties in the
proportion which the number of county
bridges in each county according to the ODOT
2020 Bridge Summary Report for County
Bridges bears to the total sum of county
bridges in the state accordin g to such
report.
Each county treasurer shall deposit such funds to the
county’s county highway fund and such funds shal l be used
for maintenance and operations. In no event shall the
total amount apportioned in any fiscal year pursuant to the
provisions of subparagraphs a and b of this paragraph
exceed the fiscal yea r limitations provided in subparagraph
c of this paragraph, and
c. the total amount apportioned e ach fiscal year pursuant
to this paragraph shall be limited as follows:
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(1) for fiscal years 2020
through 2022 $120,000,000.00,
(2) for fiscal year 2023 $125,000,000.00,
(3) for fiscal year 2024 $130,000,000.00,
(4) for fiscal year 2025 $135,000,000.00,
(5) for fiscal year 2026 $140,000,000.00,
(6) for fiscal year 2027 $145,000,000.00,
(7) for fiscal year 2028 and all
subsequent fiscal years
thereafter $150,000,000.00.
M. Twenty-four and eighty-four one-hundredths percent (24.84%)
of the monies referred to in subsection A of this section shall be
remitted to the State Treasurer to be cr edited to the Rebuilding
Oklahoma Access and Driver S afety Fund created in Section 1521 of
Title 69 of the Oklahoma Statutes.
N. Monies allocated to counties by this section may be
estimated by the county excise boar d in the budget for the county as
anticipated revenue to the extent of ninety percent (90%) of the
previous year’s income from such source; provided, not more than
fifteen percent (15%) can be encumbered during an y month.
O. Notwithstanding any other prov isions of this section, for
the fiscal year beginning July 1, 2003, the first One Hundred
Thousand Dollars ($100,000.00) of the monies collected or received
by the Tax Commission pursuant to the registration of mo torcycles
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and mopeds in this state shall be placed to the credit of the
Oklahoma Tax Commission Revolving Fund .
SECTION 3. AMENDATORY 47 O.S. 2021, Section 1141.1, as
last amended by Secti on 13, Chapter 47, 1st Extraordinary Session,
O.S.L. 2023 (47 O.S. Supp. 2023, Section 1141.1), is amended to read
as follows:
Section 1141.1 A. Each licensed operator shall be entitled to
retain the following amounts from the taxes and fees collected by
such licensed operato r to be used to fund the operation of the
office of such licensed operator subject to the provisions of
Sections 1140 through 1147 of this title:
1. Beginning July 1, 2006, through June 30, 2023, Three Dollars
and fifty-six cents ($3.56) for each vehicle registered pursuant to
the Oklahoma Vehicle License and Registration Act;
2. Beginning on or after January 1, 2022 through June 30, 2023,
if a special or personali zed license plate is iss ued pursuant to
Sections 1135.1 through 1135.7 of this title and remittance is
combined with the registration required pursuant to Section 1132 of
this title, Seven Dollars and twelve cents ($7.1 2). Beginning July
1, 2023, through June 30, 2025, Three Dol lars and fifty-six cents
($3.56) for each special license plate issued pursuant to Sections
1135.1 through Section 1135.7 of this title ;
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3. One Dollar and twenty-five cents ($1.25) for each
certificate of title issued for boats and motors pursuant to the
Oklahoma Statutes;
4. For each certificate of registration issued for boats an d
motors pursuant to the Oklahoma Statutes, an amount determined
pursuant to the prov isions of subsection B of this section;
5. Two Dollars and twenty-five cents ($2.25) for ea ch
certificate of title issued pursuant to the Oklahoma Vehicle License
and Registration Act. Provided, the fee retention amount for
certificates of title issued p ursuant to the provisions of
subsection H of Section 1105 of this title, in which an insurer pays
the optional twenty-two-dollar-fee amount, is Four Dollars and fifty
cents ($4.50);
6. Beginning July 1, 2002 through June 30, 2023 , each licensed
operator shall be entitled to retain three a nd twenty-five one-
hundredths percent (3.25%) of the vehic le excise tax collected
pursuant to Section 2103 of Title 68 of the Oklahoma Statutes;
7. Four percent (4%) of the excise tax collected on the
transfer of boats and motors p ursuant to the Oklahoma Statutes
through June 30, 2025;
8. Two Dollars ($2.00) fo r each driver license, endorsement,
identification license, or renewal or dup licate issued pursuant to
Section 6-101 et seq. of this title through June 30, 2023;
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9. Two Dollars ($2.00) for the recording of security interests
as provided in Section 1110 of this title;
10. Two Dollars ($2.00) for each inspec tion conducted pursuant
to subsection L of Section 1105 of this title;
11. Three Dollars ( $3.00) for each inspection con ducted
pursuant to subsection M of Section 1105 of this title;
12. One Dollar ($1.00) for each certificate of ownership filed
pursuant to subsection R of Sect ion 1105 of this title;
13. One Dollar ($1.00) for each temporary permit issued
pursuant to Section 1124 of this title;
14. One Dollar and fifty cents ($1.50) for processing eac h
proof of financial responsibility, driver license i nformation,
insurance verification information, and other additional information
as provided in Section 7-602 of this title;
15. The mailing fees and registration fees provided in Sections
1131 and 1140 of this title;
16. The notary fee provided in Secti on 1143 of this title;
17. Three Dollars ($3.00) for each lien entry form completed
and recorded on a certificate of tit le pursuant to subsection G of
Section 1105 of this title;
18. Seven Dollars ($7. 00) for each notice of transfer as
provided by subsection B of Section 1107.4 of this title;
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19. Seven Dollars ($7.00) for each certificate of title or each
certificate of registration issued for r epossessed vehicles pursuant
to Section 1126 of this title ;
20. Any amount specifically authorized by law to b e retained by
the licensed operator for the furnishing of a summary of a traffic
record;
21. Beginning July 1, 2009 and through June 30, 2023 , each
licensed operator shall also be entitled to a portion of the
penalties for delinquent registration or paym ent of excise tax as
provided for in subsection C of Section 1115, subsection F of
Section 1132 and subsection C of Sectio n 1151 of this title and of
subsection A of Section 2103 of Title 68 of the Oklaho ma Statutes;
22. Beginning January 1, 2023, each li censed operator shall be
entitled to retain Three Dollars and fifty -six cents ($3.56) for
each electric vehicle registered pursuant to the provisi ons of this
act and such amount shall be in addition to an y other amount
otherwise authorized by this section to be retained with respe ct to
a vehicle though June 30, 2025; and
23. Beginning January 1, 2023 and through June 30, 2023, each
licensed operator shall be entitled to retain three and twenty -five
hundredths percent (3.25%) of the vehicle excise tax colle cted
pursuant to Section 2103 of Title 68 of the Oklahoma Statutes for
each electric vehicle but such amount shall not be in addition to
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any other amount otherwise authorized by this section to be retaine d
with respect to a vehicle.
The balance of the fund s collected shall be remi tted to Service
Oklahoma as provided in Section 1142 of this title to be apportioned
pursuant to Section 1104 of this tit le.
B. Through June 30, 2025, each certificate of registr ation
issued for boats and motors, each licensed operator shall be
entitled to retain the greater of One Dollar and twenty -five cents
($1.25) or an amount to be determine d by Service Oklahoma accord ing
to the provisions of this subsection. At the end of f iscal year
1997 and each fiscal year thereafter, Service Oklahoma shall c ompute
the average amount of registration fees for all boats and motors
registered in this state during the fiscal year and s hall multiply
the result by six and twenty -two one-hundredths percent (6.22%).
The resulting product shal l be the amount which may be retained by
each licensed operator for each certificate of registra tion for
boats and motors issued during the following calendar year.
C. When an application for registration is made with Service
Oklahoma, the Corporation Com mission or a licensed ope rator, a
registration fee of One Dollar and seventy -five cents ($1.75) shall
be collected for eac h license plate or decal iss ued. Such fees
shall be in addition to the registration f ees on motor vehicles and
when an application fo r registration is made to the licensed
operator such licensed operator shall retain a fee as pro vided in
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Section 1141.1 of this title through June 30, 2023. Beginning July
1, 2023, the fee shall be retained by the licensed operator pursuant
to subsection E of Section 1141.1 of th is title. When the fee is
paid by a person making application directly with Service Oklahoma
or the Corporation Commission, as applicable, the registration fees
shall be in the same amount as provided for licensed operators and
the fee provided by this section shall be deposited in the Service
Oklahoma Revolving Fund or a s provided in Section 1167 of this
title, as applicable. Service Oklahoma shall prepare schedules of
registration fees and charges for titles, which shall inc lude the
fees for licensed operators, and all fees and charges paid by a
person shall be listed s eparately on the application and
registration and totaled on the application and registration. The
licensed operators shall charge only such fees as are speci fically
provided for by law, and all such authorized fees shall be posted in
such a manner that a ny person shall have notice of all fees tha t are
imposed by law.
D. Unless otherwise provided, beginning July 1, 2 025, the
provisions related to the reimburse ment, retention, apportionment,
or distribution of funds to or by licensed operators as outlined in
this section shall be retained by the licensed operator pursuant to
Subsection subsection E of this section.
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E. Beginning July 1, 2023, unless otherwise provided, lic ensed
operators compensation shall be fixed by Service Oklahoma pursuant
to Section 3-103 of this title.
1. For fiscal year beginning July 1, 2023, through the fiscal
year ending on June 30, 2025:
a. licensed operators shall be entitled to retain
nineteen percent (19%) of all fees collected related
to registrations provided by the Oklahoma Vehicle
License and Registration Act , pursuant to subsection A
of Section 1132 of this title, subsection A of Section
1132.1 of this title, subsection A of Section 1132. 4
of this title, and subsection H of 1140 of this title ,
and
b. licensed operators shall be entit led to retain forty
percent (40%) of all fe es collected related to the
issuance of Class A, Class B, Class C, and Class D
driver licenses, permits, and identif ication cards,
including REAL ID Compliant and REAL ID Noncompliant
credentials, pursuant to Sect ion 6-101 et seq. of this
title, and
c. licensed operators shall be entitled to retain Three
Dollars and fifty-six cents ($3.56) for the annual
renewal of each frac tank, construction machinery,
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rental trailer, commercial trailer or semitrailer
registered pursuant to Section 1133 of this title.
2. All other fees directed by this section shall default back
to the apportionment outlined in Section 1104 of this title.
SECTION 4. AMENDATORY 63 O.S. 2021, Section 4021, as
amended by Section 215, Chapter 282, O.S.L. 2022 (63 O.S. S upp.
2023, Section 4021), is amended to read as follows:
Section 4021. A. The application required for the initial and
subsequent registration of a vessel, or a motor shall be accompanied
by payment of the following fees:
1. Where the manufacturer's factory delivered price, or in the
absence of such price being published in a recognized publication
for the use of marine dealers and/or for purposes of insurance and
financing firms, where the provable original or new cost of all
materials, is One Hundred Fifty Dollars ($150.00) or less, the
registration and license fee for the first and for each succeeding
year's registration shall be One Dollar ($1.00);
2. Where the manufacturer's factory delivered price, or in the
absence of such price being published as provided in paragraph 1 of
this section, where the value of such vessel or motor is determined
and fixed as above required and, is in excess of One Hundred Fifty
Dollars ($150.00), there shall be added to the fee of One Dollar
($1.00), the sum of One Dollar ($1.00) for each One Hundred Dollars
($100.00) or any fraction thereof, in excess of One Hundred Fifty
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Dollars ($150.00) provided such fee shall not exceed One Hundred
Fifty Dollars ($150.00);
3. After the first year's registration in this state under the
Oklahoma Vessel and Motor Registration Act of any new vessel or new
motor under paragraph 2 of this subsection, the registration for the
second year shall be ninety percent (90%) of the fee computed and
assessed hereunder for the first year, and thereafter, such fee
shall be computed and assessed at ninety percent (90%) of the
previous year's fee and shall be so computed and assessed for the
next nine (9) successive years provided such fee shall not exceed
One Hundred Fifty Dollars ($150.00);
4. The initial and subsequent registration fee for any vessel
which is a part of a fleet used for lodging and for which a rental
fee and sales tax are collected shall be Forty Dollars ($40.00) in
lieu of the fees required by paragraphs 1 through 3 of this
subsection. For the purpose of this paragraph, "fleet" means twenty
or more vessels operated by a business organization from a single
anchorage. The fee provided for in this paragraph may be reduced
annually to zero until the total reduction equals the difference
between the sum of the fees paid pursuant to paragraphs 1 through 3
of this subsection for the two (2) registration years preceding
January 1, 1990, and the fee provided for in this paragraph;
5. For any vessel or motor owned and numbered, registered or
licensed prior to January 1, 1990, in this or any other state, or in
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the absence of such registration upon proof of the year, model and
age of same, the registration fee shall be computed and assessed at
the rate hereinabove provided for a new vessel or motor based on the
value thereof determined as provided in this subsection, but reduced
as though same had been registered for each prior year of its
existence. Except as provided in paragraph 1 of this subsection,
the registration fee for the eleventh year computed in accordance
with the provisions of this subsection shall be the amount of the
fee to be assessed for such eleventh year and shall be the minimum
annual registration fee for such vessel or motor for any subsequent
year; and
6. The initial and subsequent registration fee for any vessel
or motor which is not being used in a trade or business or for any
commercial purpose and is owned by:
a. a nonresident member of the Armed Forces of the United
States assigned to duty in this state in compliance
with official military or naval orders,
b. a resident member of the Armed Forces of the United
States assigned to duty in this state in compliance
with official military or naval orders,
c. the spouse, who resides in Oklahoma, of a resident or
nonresident member of the Armed Forces of the United
States serving in a foreign country, or
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d. any Oklahoma resident who is stationed out of state
due to an official assignment of the Arme d Forces of
the United States,
shall be the lesser of either a Fifteen Dollar ($15.00) registration
fee or the fee computed and assessed for vessels or motors of
similar age and model pursuant to this section.
B. As used in this section, the term "manufacturer's factory
delivered price" shall represent the recommended retail selling
price and shall not mean the wholesale price to a dealer.
C. Service Oklahoma shall assess the registration fees and
penalties for the year or year s a vessel or motor was not registered
as provided in the Oklahoma Vessel and Motor Registration Act. For
vessels or motors not registered for two (2) or more years, the
registration fees and penalties shall be due only for the current
year and one (1) previous year.
D. Upon each vessel or motor repossessed by a mortgagee, a fee
of Forty-six Dollars ($46.00) shall be assessed. This fee shall be
in lieu of any applicable vessel or motor excise tax and
registration fees. Each Through June 30, 2025 , a licensed operator
accepting applications for certificates of title for such vessel or
motors shall receive Seven Dollars ($7.00) to be deducted from the
license fee specified in this paragraph for each application
accepted. Beginning July 1, 2025, these fees shall be retained by
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the licensed operator pursuant to subsection E of Section 1141.1 of
Title 47 of the Oklahoma Statutes.
E. All vessels or motors owned by the State of Oklahoma, its
agencies or departments, or political subdivisions thereof, or which
under the law would be exempt from direct ad valorem taxation, shall
be registered pursuant to the provi sions of the Oklahoma Vessel and
Motor Registration Act for an annual fee of Two Dollars and twenty-
five cents ($2.25) irrespective of whether registered by a licensed
operator or Service Oklahoma.
F. All vessels and motors owned:
1. By the Boy Scouts of America, the Girl Scouts of U.S.A., and
the Camp Fire USA, devoted exclusively to youth programs emphasizing
physical fitness, character development and citizenship training;
2. By the Department of Public Safety; and
3. By organizations which are exempt from taxation pursuant to
the provisions of Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), and which are primarily devoted to the
establishment, development, operation, promotion, and participation
in, alone or in conjunction with others, educational and training
programs and competitive events to provide knowledge, information,
or comprehensive skills related to the sports of sailing, fishing,
boating, and other aquatic-related activities;
are hereby exempt from the payment of registration fees required by
this section. Provided all of such vessels or motors shall be
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registered and shall otherwise comply with the provisions of the
Oklahoma Vessel and Motor Registration Act.
G. A credit shall be allowed with respect to the fee for
registration of any new vessel or new motor, when such new vessel or
motor is a replacement for:
1. A new original vessel or new original motor which is stolen
from the purchaser/registrant within ninety (90) days of the date of
purchase of the original vessel or new original motor as certified
by a police report or other documentation as required by Service
Oklahoma; or
2. A defective new original vessel or new original motor
returned by the purchaser/registrant to the seller within six (6)
months of the date of purchase of the defective new original vessel
or new original motor as certified by the manufacturer.
Such credit shall be in the amount of the fee for registration
which was paid for the new original vessel or new original motor and
shall be applied to the registration fee for the replacement vessel
or motor. In no event will said credit be refunded.
H. Upon proper proof of a lost certificate of registration
being made to Service Oklahoma or one of its licensed operators,
accompanied by an application therefor and payment of the fees
required by the Oklahoma Vessel and Motor Registration Act, a
duplicate certificate of registration shall be i ssued to the
applicant. The charge for such duplicate certifi cate of
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registration shall be Two Dollars and twenty-five cents ($2.25),
which charge shall be in addition to any other fees imposed by
Section 4022 of this title for any such vessel or motor.
I. In addition to any other fees levied by the Oklahoma Vessel
and Motor Registration Act, there is levied and there shall be paid
to Service Oklahoma, for each year a vessel or motor is registered,
a fee of One Dollar ($1.00) for each v essel or motor for which a
registration or license fee is req uired pursuant to the provisions
of this section. The fee shall accrue and shall be collected upon
each vessel or motor under the same circumstances and shall be
payable in the same manner and t imes as apply to vessel and motor
licenses and registrations under the provisions of the Oklahoma
Vessel and Motor Registration Act; provided, the fee shall be paid
in full for the then current year at the time any vehicle is first
registered in a calendar year.
Monies collected pursuant to this subsection shall be
apportioned by Service Oklahoma to the State Treasurer for deposit
in the Trauma Care Assistance Revolving Fund created in Section 1-
2530.9 of this title.
The collection and payment of the fee shall be a prerequisite to
license or registrat ion of any vessel or motor.
J. If a vessel or motor is donated to a nonprofit charitable
organization, the nonprofit charitable organization shall be exempt
from paying any current or past due registration fees, excise tax,
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transfer fees, and penalties an d interest; provided, subsequent to
such donation, if the person, entity or party acting on another's
behalf who donated the vessel or motor, purchases the same vessel or
motor from the nonprofit charitable organization receiving the
original donation, suc h person, entity or party acting on another's
behalf shall be liable for all current and past due registration
fees, excise tax, transfer fees, and penalties and interest on such
vehicle.
SECTION 5. AMENDATORY 68 O.S. 2021, Section 2103, as
amended by Section 236, Chapte r 282, O.S.L. 2022 (68 O.S. Supp.
2023, Section 2103), is amended to read as follows:
Section 2103. A. 1. Except as otherwise provided in Sections
2101 through 2108 of this title, there s hall be levied an excise tax
upon the transfer of legal ow nership of any vehicle registered in
this state and upon the use of any vehicle registered in this state
and upon the use of any vehicle registered for the first time in
this state. Except for persons that possess an agricultural
exemption pursuant to Sec tion 1358.1 of this title, the excise tax
shall be levied upon transfers of legal ownership of all-terrain
vehicles and motorcycles used exclusively off roads and highways
which occur on or after Ju ly 1, 2005, and upon transfers of legal
ownership of utility vehicles used exclusively off roads and
highways which occur on or after July 1, 2008. The excise tax for
new and used all-terrain vehicles, utility vehicles and motorcycles
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used exclusively off roads and highways shall be levied at four and
one-half percent (4 1/2%) of the actual sales price of each new and
used all-terrain vehicle and motorcycle used exclusively off roads
and highways before any discounts or credits are given for a trade-
in. Provided, the minimum excise tax assessment for such all-
terrain vehicles, utility vehicles and motorcycles used exclusively
off roads and highways shall be Five Dollars ($5.00). The excise
tax for new vehicles shall be levied at three and one-fourth percent
(3 1/4%) of the value of each new vehicle. The excise tax for used
vehicles shall be as follows:
a. from October 1, 2000, until June 30, 2001, Twenty
Dollars ($20.00) on the first One Thousand Dollars
($1,000.00) or less of value of such vehicle, and
three and one-fourth percent (3 1/4%) of the remaining
value of such vehicle,
b. for the year beginning July 1, 2001, and ending June
30, 2002, Twenty Dollars ($20.00) on the first One
Thousand Two Hundred Fifty Dollars ($1,250.00) or less
of value of such vehicle, and three and one-fourth
percent (3 1/4%) of the remaining value of such
vehicle, and
c. for the year beginning July 1, 2002, and all
subsequent years, Twenty Dollars ($20.00) on the first
One Thousand Five Hundred Dollars ($1,500.00) or less
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of value of such vehicle, and three and one-fourth
percent (3 1/4%) of the remaining value of such
vehicle.
2. There shall be levied an excise tax of Ten Dollars ($10.00)
for any:
a. truck or truck-tractor registered under the provisions
of subsection A of Se ction 1133 of Title 47 of the
Oklahoma Statutes, for a lad en weight or combined
laden weight of fifty-five thousand (55,000) pounds or
more,
b. trailer or semitrailer registered under subsection C
of Section 1133 of Title 47 of the Oklahoma Statutes,
which is primarily designed to transport cargo over
the highways of this state and generally recognized as
such, and
c. frac tank, as defined by Section 54 of Title 17 of the
Oklahoma Statutes, and registered under subsection C
of Section 1133 of Title 47 of th e Oklahoma Statutes.
Except for frac tanks, the excise tax levied pursuant to this
paragraph shall not apply to special mobilized machinery, trailers,
or semitrailers manufactured, modified or remanufactured for the
purpose of providing services other than transporting cargo over the
highways of this state. The excise tax levied pursuant to this
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paragraph shall also not apply to pickup trucks, vans, or sport
utility vehicles.
3. The tax levied pursuant to this section shall be due at the
time of the transfer of legal ownership or first registration in
this state of such vehicle; provided, the tax shall not be due at
the time of the issuance of a certificate of title for an all-
terrain vehicle, utility vehicle or motorcycle used exclusively off
roads and highways which is not required to be registered but which
the owner chooses to register pursuant to the provisions of
subsection B of Section 1115.3 of Title 47 of the Oklahoma Statutes,
and shall be collected by Service Oklahoma or the Corporation
Commission, as applicable, or an appointed licensed operator, at the
time of the issuance of a certificate of title for any such vehicle.
In the event an excise tax is collected on the transfer of legal
ownership or use of the vehicle during any calendar year, then an
additional excise tax must be collected upon all subsequent
transfers of legal ownership. In computing the motor vehicle excise
tax, the amount collected shall be rounded to the nearest dollar.
The excise tax levied by this section shall be delinquent from an d
after the thirtieth day after the legal ownership or possession of
any vehicle is obtained. Any person failing or refusing to pay the
tax as herein provided on or before date of delinquency shall pay in
addition to the tax a penalty of One Dollar ($1.00 ) per day for each
day of delinquency, but such penalty shall in no event exceed the
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amount of the tax. Of each dollar penalty collected pursuant to
this subsection:
a. twenty-five cents ($0.25) fifty cents ($0.50) shall be
apportioned as provided in Section 1104 of this tit le,
and
b. twenty-five cents ($0.25) shall be retained by the
licensed operator, and
c. fifty cents ($0.50) shall be deposited in the General
Revenue Fund for the fiscal year beginning on July 1,
2011, and for all subsequent fiscal years, s hall be
deposited in the State Highway Construction and
Maintenance Fund.
B. The excise tax levied in subsection A of this section and
assessed on all commercial vehicles registered pursuant to Section
1120 of Title 47 of the Oklahoma Statutes and trailer s and
semitrailers registered under subsection C of Section 1133 of Title
47 of the Oklahoma Statutes to transport cargo over the highways of
this state shall be in lieu of all sales and use taxes levied
pursuant to the Sales Tax Code or the Use Tax Code . The transfer of
legal ownership of any motor vehicle as used in this section and the
Sales Tax Code and the Use Tax Code shall include the lease, lease
purchase or lease finance agreement involving any truck in excess of
eight thousand (8,000) pounds comb ined laden weight or any truck-
tractor provided the vehicle is registered in Oklahoma pursuant to
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Section 1120 of Title 47 of the Oklahoma Statutes or any frac tank,
trailer, semitrailer or open commercial vehicle registered pursuant
to Section 1133 of Tit le 47 of the Oklahoma Statutes. The excise
tax levied pursuant to this section shall not be subsequently
collected at the end of the lease period if the lessee acquires
complete legal title of the vehicle.
C. The provisions of this section shall not appl y to transfers
made without consideration between:
1. Husband and wife;
2. Parent and child; or
3. An individual and an express trust which that individual or
the spouse, child or parent of that individual has a right to
revoke.
D. 1. There shall be a credit allowed with respect to the
excise tax paid for a new vehicle which is a replacement for:
a. a new original vehicle which is stolen from the
purchaser/registrant within ninety (90) days of the
date of purchase of the original vehicle as certified
by a police report or other documentation as required
by Service Oklahoma, or
b. a defective new original vehicle returned by the
purchaser/registrant to the seller within six (6)
months of the date of purchase of the defective new
original vehicle as certified by the manufacturer.
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2. The credit allowed pursuant to paragraph 1 of this
subsection shall be in the amount of the excise tax which was paid
for the new original vehicle and shall be applied to the excise tax
due on the replacemen t vehicle. In no event shall the credit be
refunded.
E. Despite any other definitions of the terms "new vehicle" and
"used vehicle", to the contrary, contained in any other law, the
term "new vehicle" as used in this section shall also include any
vehicle of the latest manufactured model which is owned or acquired
by a licensed used motor vehicle dealer which has not previously
been registered in this state and upon which the motor vehicle
excise tax as set forth in this section has not been paid. However,
upon the sale or transfer by a licensed used motor vehicle dealer
located in this state of any such vehicle which is the latest
manufactured model, the vehicle shall be considered a used vehicle
for purposes of determining excise tax.
F. The provisions of this section shall not apply to state
government entities.
SECTION 6. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
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declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
COMMITTEE REPORT BY: COMMITTEE O N APPROPRIATIONS AND BUDGET , dated
02/29/2024 - DO PASS, As Amended and Coauthored.