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SENATE FLOOR VERSION
March 26, 2024
ENGROSSED HOUSE
BILL NO. 1853 By: Kerbs of the House
and
Hall of the Senate
An Act relating to motor vehicles; amending 47 O.S.
2021, Section 1103, as amended by Section 9, Chapter
47, 1st Extraordinary Sess ion, 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
1104, as last amended by Section 12, Chapter 47, 1st
Extraordinary Session, O.S. L. 2023 (47 O.S. Supp.
2023, Section 1104), 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, Section 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 Section 236, Chapter 282,
O.S.L. 2022 (68 O.S. Su pp. 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 declaring an emergency.
BE IT ENACTED BY THE PEOPLE O F THE STATE OF OKLAHOMA:
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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 every vehicle in this state shall possess a
certificate of title as proof of ownership and that every vehicle
shall be registered in the name of the own er or owners thereof. All
registration and license fees and mileage taxes imposed by the
Oklahoma Vehicle License and Registration Act 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 apply to every
vehicle operated upon, over, along or across any avenue of public
access within this state and when pai d in full, shall be in lieu of
all other taxes, general and local, unless otherwise specifically
provided.
B. Unless otherwise provided, all fees to be retained by the
licensed operator pursuant to the Oklahoma Vehicle License and
Registration Act, shall be retained by the licensed opera tor
pursuant to subsection E of Section 1141.1 of this title.
1. This section shall apply to subsection H of Section 1105,
Section 1115, 1132, 1132.1, 1132.4, 1135.1, 1135.2, 1135.3,
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subsection H of Section 1140, and Secti on 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 operat or.
2. This section shall apply to subsections 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, be ginning July 1, 2025.
SECTION 2. AMENDATORY 47 O.S. 2021, Section 1104 v2, as
last amended by Section 10, Chapter 47, 1st Extraordinary Session,
O.S.L. 2023 (47 O.S. Supp. 2023, Section 1104 v2), is amended to read
as follows:
Section 1104v2. A. Unless otherwise provided by law, all fees,
taxes and penalties collected or received pursuant to the Oklahoma
Vehicle License and Registration Act or Section 1 -101 et seq. of
this title shall be apportioned and distributed monthly by the
Oklahoma Tax Commission in accorda nce with this section. Service
Oklahoma shall provide to the Oklahoma Tax Commission 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
program amounts, driver license records, prorate amounts, and sales
tax amounts. The reports shall be delivered electronically pursuant
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to the current calendar year apportionment disbursement schedule
provided to Service Okl ahoma by the Oklahoma Tax Commission on or
before December 1st annually.
One percent (1%) of fees collected the monies referred to in
this subsection shall be apportioned to the Licensed Operator
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 shall be apportioned to the various
school districts in acco rdance with paragraph 2 of this s ubsection:
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, thirty -six and twenty one-
hundredths percent (36.20%),
d. for the year beginning July 1, 2015, through the year
ending on June 30, 2019, thirty -six and twenty one-
hundredths percent (36.20 %), but in no event shall the
amount apportioned in any fiscal year pursuant to this
subparagraph exceed the total amount apportioned for
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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, thirty -six and twenty one-hundredths
percent (36.20%), but in no event shall the amount
apportioned in any fiscal year pursuant t o this
subparagraph exceed the to tal 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 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 proport ion 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.
Each district’s allocation of funds shall be remitted to the
county treasurer of the county wherein the administrative
headquarters of the district are located.
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No district shall be eligible for the funds herein provided
unless the district makes an ad valorem tax levy of fifteen (15)
mills and maintains nine (9) years of instru ction and pursuant to
the rules of the State Board of Education, is authorized to maintain
ten (10) years of instruction.
C. 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 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 beginning July 1, 2001, and ending Ju ne 30,
2002, forty-five and twenty-nine one-hundredths percent (45.29%);
3. For the year beginning July 1, 2002, and for the subsequent
fiscal years ending June 30, 2007, forty -four and eighty-four one-
hundredths percent (44.84%);
4. For the year beginning July 1, 2007, and ending 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 (34.84%);
6. For the period begin ning July 1, 2009, and ending Dec ember
31, 2012, twenty-nine and eighty-four one-hundredths percent
(29.84%);
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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, 2013, and e nding 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 percentages of the monies referred to in
subsection A of this section shall be remitted 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 begin ning July 1, 2001, through the year ending
on June 30, 2015, thirty -one one-hundredths percent (0.31%);
3. For the year beginning July 1, 2015, through the year ending
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, 2015. Any amounts in excess of such
limitation shall be placed to the credit of the General Revenue
Fund; and
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4. For the year beginning July 1, 2019, and all subsequent
years, 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 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.
E. 1. The following percentages of the mon ies referred to in
subsection A of this section shall be apportioned to the various
counties as set forth in paragraph 2 of this subsection:
a. from October 1, 2000, until June 30, 2001, seven and
nine one-hundredths percent (7.09%),
b. for the year beginning July 1, 2001, and ending June
30, 2002, seven and eighteen 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, seven and twenty -four one-
hundredths percent (7.24%), but in no event shall the
amount apportioned in any fiscal year pursuant to this
subparagraph exceed the total a mount apportioned for
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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, seven and twenty -four one-hundredths
percent (7.24%), 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 b e 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 as follows:
forty percent (40%) of such sum shall be distributed to the various
counties in that proportion which the county road mileage of each
county bears to the entire state road mileage as certified by the
Transportation Commission and the rema ining sixty percent (60%) of
such sum shall be distributed to the various counties on the basis
which the population and area of each county bears to the total
population and area of the state. The population shall be as shown
by the last Federal Decennial Census or the most recent annua l
estimate provided by the United States Bureau of the Census. The
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funds shall be used for the purpose of constructing and maintaining
county highways; provided, however, 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 of indebtedness created by
the issuance of county or township bonds for road purposes. Such
deposits to the sinking fund shall not exceed forty percent (40%) of
the funds allocated to a county pu rsuant to this paragraph.
F. 1. The following percentages of 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 beginning 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 y ear
ending on June 30, 2019, two and fifty-nine one-
hundredths percent (2.59%), but in no event shall the
amount apportioned in any fiscal year pursuant to this
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subparagraph exceed the total amount apportioned for
the fiscal year ending on June 30, 2015. Any amounts
in excess of such lim itation 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 and fifty -nine one-hundredths
percent (2.59%), but in no event shall the amount
apportioned in any fiscal year purs uant 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 Driver
Safety Fund created in Section 1 521 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 used for the primary
purpose of matching federal funds for the constructi on of federal
aid projects on county roads, or constructing and maintaining county
or township highways and permanent bridges of such counties. The
distribution of monies apportioned by this paragraph shall be made
upon the basis of the current formula based upon road mileage, area
and population as related to county road improvement and maintenance
costs. Provided, however, the Department of Transportation may
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update the formula factors from time to time as necessary to account
for changing conditions.
G. 1. The following percentages of the monies referred to in
subsection A of this section shall be transmitted by the Tax
Commission to the various counties as set forth in paragraph 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 ending 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 (3.62%), but in no event shall the
amount apportioned in any fiscal year pursuant to this
subparagraph exceed the tota l 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, three and sixty -two one-hundredths
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percent (3.62%), 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 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 trans mitted to the
various counties on the basis of a formula to be developed by the
Department of Transportation. Such formula shall be similar to that
currently used for the distribution of County Bridge Program Funds,
but also taking into consideration the effect of terrain and traffic
volume as related to county road improvement and maintenance costs.
Provided, however, the Department of Transportation may update the
formula factors from time to time as necessary to account for
changing conditions. The fu nds shall be transmitted to the various
county treasurers to be deposited in the county highway fund of
their respective counties.
H. 1. The following percentages of the monies referred to in
subsection A of this section shall be apportioned to the vario us
counties as set forth in paragraph 2 of this subsection:
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a. from October 1, 2000, until June 30, 2001, eighty -one
one-hundredths percent (0.81%),
b. for the year beginning July 1, 2001, and 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 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, 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 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
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created in Section 1521 of Title 69 of t he Oklahoma
Statutes.
2. The monies apportioned pursuant to subparagraphs a through e
of paragraph 1 of this subsection shall be apportioned to the
various counties based upon the proportion that each county’s
population bears to the total state population.
Each county’s allocation of fu nds shall be remitted to the
various county treasurers to be deposited in the general fund of the
county and used for the support of county government.
I. 1. The following percentages of the monies referred to in
subsection A of this section shall be app ortioned to the various
cities and incorporated towns as set forth in paragraph 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 June
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 and ten one -hundredths
percent (3.10%),
d. for the year beginning July 1, 2015, th rough the year
ending on June 30, 2019, three and ten one -hundredths
percent (3.10%), but in no event shall the amount
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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, three and ten one -hundredths percent
(3.10%), but in no event shall the amount a pportioned
in any fiscal year pur suant 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 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 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 the various county treasurers for
allocation to the various cities and incorporated towns. All such
funds shall be used for the construction, maintenance, repair,
improvement and lighting of streets and alleys. Provided, however,
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the governing board of any city or town may, with the approval of
the county excise board, transfer any su rplus funds to the general
revenue fund of such city or town whenever an emergency requires
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 Enforcement Reti rement
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 begi nning July 1, 2002, and all subsequent
years, one and twenty -four one-hundredths percent (1.24%).
K. Three one-hundredths of one percent (3/100 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 Conservation
Fund. Seventy-five percent (75%) of the funds shall be used for
fish habitat restoration and twenty -five percent (25%) of the funds
shall be used in the fish hatchery system for fish production.
L. 1. For the year beginning July 1, 2007, and ending June 30,
2008, five percent (5%) of monies referred to in subsection A of
this section shall be remitted to the State Treasurer to be credited
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to the County Improvements for Roads and Bridges Fund as created in
Section 507 of Title 69 of the Oklahoma Statutes.
2. For the year beginning July 1, 2008, and ending June 30,
2009, ten percent (10%) of monies referred to in subsection A of
this section shall be remitted to the State Treasurer to be credited
to the County Improve ments for Roads and Bridges Fund as created in
Section 507 of Title 69 of the 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 r emitted 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 Statutes.
4. For the period beginning January 1, 2013, and ending Ju ne
30, 2013, fifteen and fifty on e-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 Fund as created in Section 507 of Title 69 of the
Oklahoma Statutes.
5. For the year beginning July 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 be
credited to the County Improve ments for Roads and Bridges Fund as
created in Section 507 of Title 69 of the Oklahoma Statutes.
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6. For the year beginning July 1, 2014, twenty percent (20%) of
monies referred to in subsection A of this section shall be remitted
to the State Treasurer to be credited to the County Improv ements for
Roads and Bridges Fund as created in Section 507 of Title 69 of the
Oklahoma Statutes.
7. For the year beginning July 1, 2015, through the year ending
on June 30, 2019, twenty percent (20%) 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 Fund as created in Section 507 of Title 69 of the Oklahoma
Statutes, but in no event shall the total amount apportioned in any
fiscal year pursuant to this paragraph exceed One Hundred Twenty
Million Dollars ($120,000,000.00). Any amounts in excess of One
Hundred Twenty Million Dollars ($120,000,000.00) shall be placed to
the credit of the General Revenue Fund.
8. a. Except as provided in subparagraph b of this
paragraph, for the year beginning July 1, 2019, and
all subsequent years, twenty percent (20%) 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 B ridges Fund as
created in Section 507 of Title 69 of the Oklahoma
Statutes, but in no event shall the total amount
apportioned in any fiscal year pursuant to this
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paragraph exceed the fiscal year limitations provided
in subparagraph c of this paragraph. A ny amounts in
excess of the fiscal year limitations provided 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 June 30, 2026, the
Oklahoma Tax Commission shall remit twenty -five
percent (25%) of the monthly allocation,
otherwise scheduled to be credited to the C ounty
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
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
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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 total replacement cost
for obsolete or deficient bridges according
to the most recent ODOT yearly Bridge
Summary Report for County Bridges for e ach
county bears to the total amount of such
cost for all such county bridges in the
state, and
(2) for the fiscal year beginning July 1, 2026, and
all subsequent fiscal years thereafter, the
Oklahoma Tax Commission shall r emit 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
proportion which the area of each county
bears to the total area of the state,
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(b) one-third (1/3) of such funds shall be
distributed to the various co unties 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 acc ording to the ODOT
2020 Bridge Summary Report for County
Bridges bears to the total sum of county
bridges in the state according to such
report.
Each county treasurer shall deposit such funds to the
county’s county highway fund and such funds shall 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 year limitations provided in subparagraph
c of this paragraph, and
c. the total amount apportioned each fiscal year pursuant
to this paragraph shall be limited as follows:
(1) for fiscal years 2020
through 2022 $120,000,000.00,
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(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 (2 4.84%)
of the monies referred to in subsection A of this section shall be
remitted to the State Treasurer to be credited to the Rebuilding
Oklahoma Access and Driver Safety 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 board 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 any month.
O. Notwithstanding any other provisions 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 pu rsuant to the registration of motorcycles
and mopeds in this state shall be placed to the credit of the
Oklahoma Tax Commission Revolving Fund.
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SECTION 3. AMENDATORY 47 O.S. 2021, Section 1141.1, as
last amended by Section 13, Cha pter 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 taxe s and fees collected by
such licensed operator 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 e ach 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 personalized license plate is issued pursuant to
Sections 1135.1 through 1135.7 of this t itle and remittance is
combined with the registration required pursuant to Section 1132 of
this title, Seven Dollars and twelve cents ($7.12). Beginning July
1, 2023, through June 30, 2025, Three Dollars and fifty -six cents
($3.56) for each special licens e plate issued pursuant to Sections
1135.1 through Section 1135.7 of this title;
3. One Dollar and twenty -five cents ($1.25) for each
certificate of title issued for boats and motors pursuant to the
Oklahoma Statutes;
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4. For each certificate of registrat ion issued for boats and
motors pursuant to the Oklahoma Statutes, an amount determined
pursuant to the provisions of subsection B of this section;
5. Two Dollars and twenty -five cents ($2.25) for each
certificate of title issued pursuant to the Oklahoma Vehicle License
and Registration Act. Provided, the fee retention amount for
certificates of title issued pursuant 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 and twenty -five one-
hundredths percent (3.25%) of the vehicle excise tax collected
pursuant to Section 2103 of Tit le 68 of the Oklahoma Statutes;
7. Four percent (4%) of the excise tax collected on the
transfer of boats and motors pursuant to the Oklahoma Statutes
through June 30, 2025;
8. Two Dollars ($2.00) for each driver license, endorsement,
identification license, or renewal or duplicate issued pursuant to
Section 6-101 et seq. of this title through June 30, 2023;
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 inspecti on conducted pursuant
to subsection L of Section 1105 of this title;
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11. Three Dollars ($3.00) for each inspection conducted
pursuant to subsection M of Section 1105 of this title;
12. One Dollar ($1.00) for each certific ate of ownership filed
pursuant to subsection R of Section 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 each
proof of financial responsibility, driver license inf ormation,
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 Section 1143 of this title;
17. Three Dollars ($3.00) for each lien entry form completed
and recorded on a certificate of title pursuant to subsection G of
Section 1105 of this title;
18. Seven Dollars ($7.00) for each notice of transfer as
provided by subsecti on B of Section 1107.4 of this title;
19. Seven Dollars ($7.00) for each certificate of title or each
certificate of registration issued for repossessed vehicles pursuant
to Section 1126 of this title;
20. Any amount spec ifically authorized by law to be retained by
the licensed operator for the furnishing of a summary of a traffic
record;
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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 paymen t of excise tax as
provided for in subsection C of Section 1115, subsection F of
Section 1132 and subsection C of Section 1151 of this title and of
subsection A of Section 2103 of Title 68 of the Oklahoma Statutes;
22. Beginning January 1, 2023, each lice nsed operator shall be
entitled to retain Three Dollars and fifty -six cents ($3.56) for
each electric vehicle registered pursuant to the provisions of this
act and such amount shall be in addition to any other amount
otherwise authorized by this section to be retained with respect 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 collec ted
pursuant to Section 2103 of Title 68 of the Oklahoma Statutes for
each electric vehicle but such amount shall not be in addition to
any other amount otherwise authorized by this section to be retained
with respect to a vehicle.
The balance of the funds collected shall be remitted to Service
Oklahoma as provided in Section 1142 of this title to be apportioned
pursuant to Section 1104 of this title.
B. Through June 30, 2025, each certificate of registration
issued for boats and motors, each licensed oper ator shall be
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entitled to retain the greater of One Dollar and twenty -five cents
($1.25) or an amount to be determined by Service Oklahoma according
to the provisions of this subsection. At the end of fiscal year
1997 and each fiscal year thereafter, Serv ice Oklahoma shall compute
the average amount of registration fees for all boats and motors
registered in this state during the fiscal year and shall multiply
the result by six and twenty -two one-hundredths percent (6.22%).
The resulting product shall be the amount which may be retained by
each licensed operator for each certificate of registration for
boats and motors issued during the following calendar year.
C. When an application for registration is made with Service
Oklahoma, the Corporation Commissi on or a licensed operator, a
registration fee of One Dollar and seventy -five cents ($1.75) shall
be collected for each license plate or decal issued. Such fees
shall be in addition to the registration fees on motor vehicle s and
when an application for reg istration is made to the licensed
operator such licensed operator shall retain a fee as provided in
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 this 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 f or licensed operators and
the fee provided by this section shall be deposited in the Service
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Oklahoma Revolving Fund or as provided in Section 1167 of this
title, as applicable. Service Oklahoma shall prepare schedules of
registration fees and charges for titles, which shall include the
fees for licensed operators, and all fees and charges paid by a
person shall be listed separately on the application and
registration and totaled on the application and registration. The
licensed operators shall charge onl y such fees as are specifically
provided for by law, and all such authorized fees shall be posted in
such a manner that any person shall have notice of all fees that are
imposed by law.
D. Unless otherwise provided, beginning July 1, 2025, the
provisions related to the reimbursement, ret ention, 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.
E. Beginning July 1, 2 023, unless otherwise provided, l icensed
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
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of Section 1132 of this title, subsection A of Section
1132.1 of this title, subsection A of Section 113 2.4
of this title, and subsection H of 1140 of this title,
and
b. licensed operators shall be entitled to retain forty
percent (40%) of all fees collected related to the
issuance of Class A, Class B, Class C, and Class D
driver licenses, permits, and ident ification cards,
including REAL ID Compliant and REAL ID Noncompliant
credentials, pursuant to Section 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,
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. Supp.
2023, Section 4021), is amended to read as follows:
Section 4021. A. Th e application required for the in itial and
subsequent registration of a vessel , or a motor shall be accompanied
by payment of the following fees:
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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
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 subsect ion, 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 s o computed and assessed for the
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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
the absence of such registration upon proo f 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 r egistered 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 am ount of the
fee to be assessed fo r such eleventh year and shall be the minimum
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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 Force s 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
d. any Oklahoma resident who is stationed out of state
due to an official assignment of the Armed 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 pursuan t 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.
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C. Service Oklahoma shall assess the registration fe es and
penalties for the year or years 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 onl y 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 paragra ph for each application
accepted. Beginning July 1, 2025, these fees shall be retained by
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 polit ical subdivisions thereof, or which
under the law would be exempt from direct ad valorem taxation, shall
be registered pursuant to the provisions of the Oklahoma Vessel and
Motor Registration Act for an annual fee of Two Do llars and twenty-
five cents ($2.25) irrespective of whether registered by a licensed
operator or Service Oklahoma.
F. All vessels and motors owned:
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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 Rev enue 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 mo tors shall be
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 docume ntation as required by Service
Oklahoma; or
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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 manufacture r.
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 eve nt 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 issued to the
applicant. The charge for such duplicate certificate of
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 vessel or motor for which a
registration or license fee is required pursuant to the provisions
of this section. The fee shall accrue and shall be collected upon
each vessel or motor under the same cir cumstances and shall be
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payable in the same manner and times 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 registration 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 pas t due registration fees, excise tax,
transfer fees, and penalties and 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, such 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.
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SECTION 5. AMENDATORY 68 O.S. 2021, Section 2103, as
amended by Section 236, Chapter 282, O.S.L. 2022 (68 O.S. Supp.
2023, Section 2103), is amended to read as follows:
Section 2103. A. 1. Excep t as otherwise provided in Sectio ns
2101 through 2108 of this title, there shall be levied an excise tax
upon the transfer of legal ownership 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 Section 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 ro ads and highways
which occur on or after July 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 ve hicles and motorcycles
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 roa ds
and highways before any discou nts 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 sh all be levied at three and one -fourth percent
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(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 fi rst 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 Do llars ($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
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 Section 1133 of Title 47 of the
Oklahoma Statutes, for a laden weight or combined
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laden weight of fifty -five thousand (55,000) pounds or
more,
b. trailer or semitrailer registered un der 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 sub section C
of Section 1133 of Title 47 of the 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 t he
purpose of providing services other than transporting cargo over the
highways of this state. The excise tax levied pursuant to this
paragraph shall also not apply to pickup trucks, vans, or sport
utility vehicles.
3. The tax levied pursuant to this se ction 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 m otorcycle 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
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subsection B of Section 1115.3 of Title 47 of the Oklahoma Statutes,
and shall be collected by Se rvice 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 tra nsfer 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 and
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 befo re 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
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 title,
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 beginnin g on July 1,
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2011, and for all subsequent fiscal years, shall 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 Sect ion
1120 of Title 47 of the Oklahoma Statutes and trailers 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 l ieu of all sales and use taxes le vied
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 combined laden weight or any truck -
tractor provided the vehicle is registered in Oklahoma pursuant to
Section 1120 of Title 47 of the Oklahoma Statutes or any frac tank,
trailer, semitrailer or open comm ercial vehicle registered pursuant
to Section 1133 of Title 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 v ehicle.
C. The provisions of this section shall not apply to transfers
made without consideration between:
1. Husband and wife;
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2. Parent and child; or
3. An individual and an express trust which that individual or
the spouse, child or parent of that i ndividual 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 th e
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 wi thin six (6)
months of the date o f purchase of the defective new
original vehicle as certified by the manufacturer.
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 t o the excise tax
due on the replacement 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
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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 t his 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 dete rmining 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
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 ON AERONAUTICS AND TRANSPORTATION
March 26, 2024 - DO PASS