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53	53	STATE OF OKLAHOMA
54	54
55	55	2nd Session of the 59th Legislature (2024)
56	56
57	57	HOUSE BILL 3308 By: Fugate
58	58
59	59
60	60
61	61
62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to revenue and taxation; amending 68
66	66	O.S. 2021, Section 2105, as amended by Section 1,
67	67	Chapter 71, O.S.L. 2023 (68 O.S. S upp. 2023, Section
68	68	2105), which relates to vehicle excise tax; modifyin g
69	69	language to include married or widowed spouse of the
70	70	veteran; providing effective date; and declaring an
71	71	emergency.
72	72
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75	75
76	76
77	77	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
78	78	SECTION 1. AMENDATORY 68 O.S. 2021, Section 21 05, as
79	79	amended by Section 1, Chapter 71, O.S.L. 2023 (68 O.S. Supp. 2023,
80	80	Section 2105), is amended to read as follows:
81	81	Section 2105. An original or a transfer certificate of title
82	82	shall be issued without the payment of the excise tax le vied by
83	83	Section 2101 et seq. of this title for:
84	84	1. Any vehicle owned by a nonresident person who operates
85	85	principally in some other state but who is in Oklahoma only
86	86	occasionally;
87	87	2. Any vehicle brought into this state by a person formerly
88	88	living in another state, who has owned and registered the vehicle in
89	89
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140	140	such other state of residence at least sixty (60) days prior to the
141	141	time it is required to be registered in this state; p rovided,
142	142	however, this paragraph shall not apply to businesses engaged in
143	143	renting cars without a driver;
144	144	3. Any vehicle registered by this state, by any of the
145	145	political subdivisions thereof, or by a fire department organized
146	146	pursuant to Section 592 of Title 18 of the Oklahoma Stat utes to be
147	147	used for the purposes of the fire department, or a vehicle which is
148	148	the subject of a lease or lease-purchase agreement executed between
149	149	the person seeking an original or transfer certificate of t itle for
150	150	the vehicle and a municipality, county, s chool district, or fire
151	151	protection district. The person seeking an original or transfer
152	152	certificate of title shall provide adequate proof that th e vehicle
153	153	is subject to a lease or lease-purchase agreement with a
154	154	municipality, county, school district, or f ire protection district
155	155	at the time the exci se tax levied would otherwise be payable.
156	156	Service Oklahoma shall have the authority to de termine what
157	157	constitutes adequate proof as required by this section;
158	158	4. Any vehicle, the legal ownership of which is obta ined by the
159	159	applicant for a certi ficate of title by inheritance. For the
160	160	purposes of this section, "inheritance" means any transfer from a
161	161	deceased individual to the direct successor in interest of the
162	162	decedent without consideration, whether through proba te,
163	163
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214	214	administration, inter vivos t rust, transfer-on-death designation, or
215	215	joint ownership;
216	216	5. Any used motor vehicle, travel trailer, or commercial
217	217	trailer which is owned an d being offered for sale by a person
218	218	licensed as a dealer to sell the same, under t he provisions of the
219	219	Oklahoma Vehicle License and Registration Act:
220	220	a. if such vehicle, travel trailer, or commercial trailer
221	221	has been registered in Oklahoma and the excise tax
222	222	paid thereon, or
223	223	b. when such vehicle, travel trailer, or commercial
224	224	trailer has been registered in some other s tate but is
225	225	not the latest manufactured model.
226	226	Provided, the provisions of this paragraph shall not b e
227	227	construed as allowing an exemption to any person not licensed as a
228	228	dealer of used motor vehicles, travel trailers, or co mmercial
229	229	trailers, or as an autom otive dismantler and parts recycler in this
230	230	state;
231	231	6. Any vehicle which was purchased by a person li censed to sell
232	232	new or used motor vehic les in another state if:
233	233	a. such vehicle is not purchased for operation or resale
234	234	in this state, and
235	235	b. the state from which the dealer is licensed offers
236	236	reciprocal privileges to a dealer licensed in this
237	237	state, pursuant to a reciprocal agreement between the
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289	289	duly authorized agent of Service Oklahoma and the
290	290	licensing state;
291	291	7. Any vehicle, the ownership of which w as obtained by the
292	292	lienholder or mortgagee under or by foreclosure of a lien or
293	293	mortgage in the manner provided by law or to the insurer under
294	294	subrogated rights arising by reaso n of loss under an insurance
295	295	contract;
296	296	8. Any vehicle which is taxed on an ad valorem basis;
297	297	9. Any vehicle or motor vehicle, the legal ownership of which
298	298	is obtained by transfers:
299	299	a. from one corporation to another corporation pursuant
300	300	to a reorganization. As used in this subparagraph,
301	301	the term "reorganization" means:
302	302	(1) a statutory merger or consolidation, or
303	303	(2) the acquisition by a corporation of substantially
304	304	all of the properties of another corporation when
305	305	the consideration is solely all or a part o f the
306	306	voting stock of the acquiring corporation, or of
307	307	its parent or subsidiary corporation,
308	308	b. in connection with the winding up, dissolution, or
309	309	liquidation of a corporation only when there is a
310	310	distribution in kind to the shareholders of the
311	311	property of such corporation,
312	312
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363	363	c. to a corporation where the former owners of the
364	364	vehicle or motor vehicle transferred are, immediately
365	365	after the transfer, in control of the corporation, and
366	366	the stock or securities received by eac h is
367	367	substantially in proportion to th e interest in the
368	368	vehicle or motor vehicle prior to the transfer,
369	369	d. to a partnership if the former owners of the vehicle
370	370	or motor vehicle transferred are, immediately after
371	371	the transfer, members of such partnership an d the
372	372	interest in the partnership rece ived by each is
373	373	substantially in proportion to t he interest in the
374	374	vehicle or motor vehicle prior to the transfer,
375	375	e. from a partnership to the members thereof when made in
376	376	the dissolution of such partnership,
377	377	f. to a limited liability company if the forme r owners of
378	378	the vehicle or motor vehicle transfe rred are,
379	379	immediately after the transfer, members of the limited
380	380	liability company and the interest in the limited
381	381	liability company received by each is substantially in
382	382	proportion to the interest in the vehi cle or motor
383	383	vehicle prior to the transfer, or
384	384	g. from a limited liability company to the members
385	385	thereof when made in the dissolution of such
386	386	partnership;
387	387
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438	438	10. Any vehicle which is purchased by a person to be used by a
439	439	business engaged in renting motor ve hicles without a driver,
440	440	provided:
441	441	a. the vehicle shall not be rented to the same person for
442	442	a period exceeding ninety (90) days,
443	443	b. any such vehicle exempted from the excise tax by these
444	444	provisions shall not be placed under any type of lease
445	445	agreement,
446	446	c. on any such vehicle exempted from the excise ta x by
447	447	this paragraph that is reregistered in this state,
448	448	without a prior sale or transfer to the persons
449	449	specified in divisions (1) and (2) of this
450	450	subparagraph, at any time prior to the expiration of
451	451	twelve (12) months from the date of issuance of the
452	452	original title, the seller shall pay immediately the
453	453	amount of excise tax which would have been due had
454	454	this exemption not been granted plus a penalty of
455	455	twenty percent (20%). No such excise tax or penalty
456	456	shall become due and payable if the vehicle is sold o r
457	457	transferred in a condition either physical or
458	458	mechanical which would render it eligible for a
459	459	salvage title pursuant to law or if the vehicle is
460	460	sold and transferred in this state at any time prior
461	461	to the expiration of twelve (12) months:
462	462
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513	513	(1) to the manufacturer of the vehicle or its
514	514	controlled financing arm, or
515	515	(2) to a factory authorized franchised new motor
516	516	vehicle dealer which holds a franchise of the
517	517	same line-make of the vehicle being purchased, or
518	518	d. when this exemption is claimed, Service Oklahoma shall
519	519	issue a special title which shall restrict the
520	520	transfer of the title only within this state prior to
521	521	the expiration of twelve (12) months unless:
522	522	(1) payment of the excise tax plus penalty as
523	523	provided in this section is made,
524	524	(2) the sale is made to a person specified in
525	525	division (1) or (2) of subparag raph c of this
526	526	paragraph, or
527	527	(3) the vehicle is eligible for a salvage title.
528	528	For all other tax purposes vehicles her ein exempted shall be
529	529	treated as though the excise tax has been paid;
530	530	11. Any vehicle of the latest manufactured model, registered
531	531	from a title in the name of the original manufacturer or assigned to
532	532	the original manufacturer and issued by any state and t ransferred to
533	533	a licensed, franchis ed Oklahoma motor vehicle dealer, as defined by
534	534	Section 1102 of Title 47 of the Oklahoma Statutes, which holds a
535	535	franchise of the same line-make as the vehicle being registered;
536	536
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587	587	12. Any new motor vehicle, registered in th e name of a
588	588	manufacturer or dealer of new motor vehicles, for which a license
589	589	plate has been issued pursuant to Section 1116.1 of Title 47 of the
590	590	Oklahoma Statutes, if such vehicle is authorized by the manufacturer
591	591	or dealer for personal use by an individu al. The authorization for
592	592	such use shall not exceed four (4) months which shall not be renewed
593	593	or the exemption provided by this paragraph shall not be applicable.
594	594	The exemption provided by this paragraph shall not be applicable to
595	595	a transfer of owners hip or registration subsequent to the first
596	596	registration of the vehicle by a manufacturer or dealer;
597	597	13. Any vehicle, travel trailer, or commercial trailer of the
598	598	latest manufacturer model purchased by a franchised Oklahoma dealer
599	599	licensed to sell the sam e which holds a franchise of the s ame line-
600	600	make as the vehicle, travel trailer, or commercial trailer being
601	601	registered;
602	602	14. Any vehicle which is the subject of a lease or lease-
603	603	purchase agreement and which the ownership of such vehicle is being
604	604	obtained by the lessee, if the vehicle excis e tax was paid at the
605	605	time of the initial lease or lease-purchase agreement;
606	606	15. Any vehicle which:
607	607	a. is purchased by a private, nonprofit organization
608	608	which is exempt from taxation pursuant to the
609	609	provisions of Section 501(c)(3) of the Internal
610	610	Revenue Code, 26 U.S.C., Section 501(c)(3), and which
611	611
612	612
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662	662	is primarily funded by a fraternal or civic service
663	663	organization with at least one hundred local chapters
664	664	or clubs, and
665	665	b. is designed and used to provide mobile health
666	666	screening services to the general public at no cost to
667	667	the recipient, and for which no reimbursement of any
668	668	kind is received from any health ins urance provider,
669	669	health maintenance organization, or governmental
670	670	program;
671	671	16. a. Any vehicle which is purchased by an in dividual who
672	672	has been honorably di scharged from active service in
673	673	any branch of the Armed Forces of the United States or
674	674	Oklahoma National Guard and who has been certified by
675	675	the United States Department of Veterans Affairs, its
676	676	successor, or the Armed For ces of the United States to
677	677	be a disabled veteran in receipt of compensation at
678	678	the one-hundred-percent rate for a permanent
679	679	disability sustained through military action or
680	680	accident resulting from disease contracted while in
681	681	such active service and registe red with the veterans
682	682	registry created by the Oklahoma Department of
683	683	Veterans Affairs; provided, that if the veteran has
684	684	previously received exemption pursuant to this
685	685	paragraph, no registration with the veterans registry
686	686
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737	737	shall be required. This exemption may not be claimed
738	738	by an individual, for more than one vehicle in a
739	739	consecutive three-year period, unless the vehicle is a
740	740	replacement for a vehicle which was destroyed and
741	741	declared by the insurer to be a total loss claim.
742	742	Service Oklahoma shall promulgate any rules necessary
743	743	to implement the provisions of this section.
744	744	b. In order to implement the provisions of subparagraph a
745	745	of this paragraph, if the individual is incapacitated
746	746	and is either mentally or physically unable to
747	747	transfer title where it could be held joi ntly and if
748	748	the Oklahoma Tax Commission will not accept power of
749	749	attorney, or if the individual's spouse does not have
750	750	power of attorney, then the spouse of the disabled
751	751	veteran can fill out a form containing a statement
752	752	under oath that the spouse will be using the vehicle
753	753	primarily for the benefit of the individual and if the
754	754	form is signed according to the requirements of this
755	755	section, the exemption shall be applicable to the
756	756	transaction; or
757	757	17. Any vehicle on which o wnership is transferred by a
758	758	repossessor directly back to the ow ner or owners from whom the
759	759	vehicle was repossessed; provided, ownership shall be assigned by
760	760	the repossessor within thirty (30) days of issuance of the
761	761
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812	812	repossession title and shall be identic al to that reflected in the
813	813	vehicle title record immediately pri or to the repossession.
814	814	SECTION 2. This act shall beco me effective July 1, 2024.
815	815	SECTION 3. It being immediately necessary for t he preservation
816	816	of the public peace, health or safety, an emergency is hereby
817	817	declared to exist, by reason whereof thi s act shall take effec t and
818	818	be in full force from and after its passage and approval.
819	819
820	820	59-2-9613 AO 01/09/24

Oklahoma 2024 Regular Session

Oklahoma House Bill HB3308 Compare Versions