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53	53	STATE OF OKLAHOMA
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55	55	2nd Session of the 59th Legislature (2024)
56	56
57	57	HOUSE BILL 3185 By: Patzkowsky
58	58
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63	63	AS INTRODUCED
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65	65	An Act relating to vehicle excise tax; amending 68
66	66	O.S. 2021, Section 2104, as amended by Section 237,
67	67	Chapter 282, O.S.L. 2022 (68 O .S. Supp. 2023, Section
68	68	2104), which relates to the value of vehicles;
69	69	modifying the calculation to determine a vehicle's
70	70	value; providing an effective date; and declaring an
71	71	emergency.
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77	77	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
78	78	SECTION 1. AMENDATORY 68 O.S. 2021, Section 2104, as
79	79	amended by Section 237, Chapter 282, O.S.L. 2022 (68 O.S. Supp.
80	80	2023, Section 2104), is amended to read as follows:
81	81	Section 2104. A. The value of any motor vehicle, except a
82	82	manufactured home, for the purposes of the excise tax levied by
83	83	Section 2103 of this title, shall be determined as of the time the
84	84	person applying for a certificate of title thereto obtained either
85	85	ownership or possession of the vehicle, which shall be presumed to
86	86	be the actual date of the sale or other transfer of ownership, and
87	87	assignment of the certificate of title.
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139	139	B. The value of any vehicle, for purposes of the excise tax
140	140	levied by Section 2103 of this title, shall be the actual sales
141	141	price of such a vehi cle before any discou nts or credits are given
142	142	for a trade-in. However, the value of the vehicle prior to the
143	143	subtraction of such discounts or credits for a trade-in shall be
144	144	required to be within twenty:
145	145	1. Twenty percent (20%) of the average retail price value of
146	146	such vehicle as listed in the automotive reference material
147	147	prescribed by Service Oklahoma. if the vehicle has a n odometer
148	148	reading of less than one hundred thousand (100,000) miles;
149	149	2. Forty percent (40%) of the average retail price value of
150	150	such vehicle as listed in the automotive reference material
151	151	prescribed by Service Oklahoma if the vehicle has an odometer
152	152	reading equal to or greater than one hundred thousand (100,000)
153	153	miles, but not greater than two hundred thousand (200,000) miles;
154	154	3. Fifty percent (50%) of the average retail price value of
155	155	such vehicle as listed in the automotive reference material
156	156	prescribed by Service Oklahoma if the vehicle has an odometer
157	157	reading equal to or greater than two hundred thousand and one
158	158	(200,001) miles.
159	159	The actual sales price of the vehicle, which total shall be the
160	160	basis of the motor vehicle excise tax, as well as the number of
161	161	tires on the vehicle and the tire rim diameters, shall be entered on
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213	213	the bill of sale furnished by the seller to the purchaser, or on
214	214	such other form as may be prescribed by Service Oklahoma.
215	215	Upon receipt of the properly completed bill of sale or other
216	216	form as prescribed by Service Oklahoma, and the payment of all
217	217	applicable taxes and fees, Service Oklahoma or an appointed licensed
218	218	operator shall issue a vehicle certificate of title in accordance
219	219	with the provisions of the Oklahoma Vehicle License and Registration
220	220	Act.
221	221	SECTION 2. This act shall become effective July 1, 2024.
222	222	SECTION 3. It being immediately necessary for the preservation
223	223	of the public peace, health or safety, an emergency is hereby
224	224	declared to exist, by reason whereo f this act shall take effect and
225	225	be in full force from and after its passage and approval.
226	226
227	227	59-2-8994 AO 12/14/23

Oklahoma 2024 Regular Session

Oklahoma House Bill HB3185 Compare Versions