Okla. Admin. Code § 670:20-45-4

Current through Vol. 42, No. 8, January 2, 2025

Section 670:20-45-4 - Determining correct excise rate

(a)Rate on sale of new vehicle by dealer. A new vehicle being sold by a dealer for the first time will always be assessed the new vehicle rate, regardless of model year. Should that vehicle be resold during the same year, the used vehicle rate would be used.

(b)Rates on used vehicles. The rate of excise tax on vehicles is set by statute.

Okla. Admin. Code § 670:20-45-4

Adopted by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 8/25/2024