Okla. Admin. Code § 670:20-45-10
Credit will be allowed with respect to the excise tax due on a vehicle which is a replacement for a vehicle destroyed by a tornado in 2013, or any subsequent year, for which a Presidential Major Disaster Declaration was issued and on which excise tax had been paid on or after January 1, 2012. Credit will be allowed on a vehicle which is a replacement for a vehicle destroyed by tornado in calendar years 2012 and 2013 for which no Presidential Major Disaster Declaration was issued and on which excise tax was paid on or after January 1, 2011. Credit will be allowed in the amount of excise paid on the destroyed vehicle, excluding any penalties. The credit may only offset any excise tax due on the replacement vehicle. No excess credit may be refunded. Proof of loss of the destroyed vehicle must ordinarily be provided by the registrant, i.e., a letter or other documentation from the insurance company, identifying the vehicle and confirming its loss. If such documentation is unavailable, the Motor Vehicle Division may be contacted for consideration of an alternative or exception to the documentary requirement.
Okla. Admin. Code § 670:20-45-10