Okla. Admin. Code § 670:20-45-6

Current through Vol. 42, No. 4, November 1, 2024

Section 670:20-45-6 - Excise tax on heavy-weight trucks and commercial trailers

(a) Any truck or truck-tractor carrying a laden weight or a combined laden weight of 55,000 lbs. or more, any cargocarrying commercial trailer, and any frac tank shall pay a specified excise tax amount set forth by statute. This excise tax amount is due on original or transfer titles.

(b) This rate does not apply to Special Mobilized Machinery, forest product vehicles, trailers or semitrailers which have been manufactured, modified or remanufactured for the purpose of providing services other than transporting cargo over the highways. Nor is rate described in this Section applicable to pickup trucks, vans, or sport-utility vehicles, which are assessed at the standard vehicle excise tax rate, regardless of laden weight.

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