Okla. Admin. Code § 670:20-1-21
Current through Vol. 42, No. 3, October 15, 2024
If a new boat or outboard motor is stolen within ninety (90) days from date of purchase or found defective within six (6) months from date of purchase, excise tax and registration fee credit in the amounts paid on the stolen or defective boat or outboard motor, excluding any delinquent penalties paid, shall be applied to the excise tax and registration fee due on a new replacement boat or outboard motor. To verify the theft, a copy of the police report of the theft shall be surrendered. To verify the defect, correspondence from the manufacturer acknowledging the defect will be required.
Okla. Admin. Code § 670:20-1-21