Okla. Stat. tit. 68, § 68-2101

For the purpose of this article:

1. The term “motor vehicle” means and includes every

automobile, truck, truck-tractor, all-terrain vehicle, utility

vehicle or any motor bus or any self-propelled vehicle not operated

or driven upon fixed rails or tracks or in the air or on water;

2. The term “vehicle” means and includes every device in, upon,

or by which any person or property is, or may be, transported or

drawn, excepting devices moved by human or animal power, when not

used upon fixed rails or tracks, or in the air or on water;

3. The term “low-speed electrical vehicle” means and includes

any four–wheeled electrical vehicle that is powered by an electric

motor that draws current from rechargeable storage batteries or

other sources of electrical current and whose top speed is greater

than twenty (20) miles per hour but not greater than twenty-five

(25) miles per hour and is manufactured in compliance with the

National Highway Traffic Safety Administration standards for low-

speed vehicles in 49 C.F.R. 571.500;

4. The term “automobile” means and includes every motor vehicle

constructed and used solely for the transportation of persons for

purposes other than for hire or compensation;

5. The term “motorcycle” means and includes every motor vehicle

designed to travel on not more than three wheels other than an all-

terrain vehicle;

6. The term “truck” means and includes every motor vehicle

constructed or used for the transportation of property not falling

within the definition of truck-tractor, trailer or semitrailer, as

herein defined;

7. The term “truck-tractor” means and includes every motor

vehicle of the truck type designed to draw or support the front end

of a semitrailer;

8. The term “trailer” means and includes any vehicle designed

to be drawn by a truck, tractor or a truck-tractor, but supported

upon its own wheels;

9. The term “semitrailer” means and includes any vehicle

designed to be attached to, and having its front end supported by a

truck, tractor, or truck-tractor;

10. The term “motor bus” means and includes every motor vehicle

constructed so as to carry persons, and which is used or rented to

carry persons for compensation;

11. The term “manufactured home” means a residential dwelling

built in accordance with the National Manufactured Housing

Construction and Safety Standards Act of 1974, 42 U.S.C., Section

5401 et seq., and rules promulgated pursuant thereto and the rules

promulgated by the Oklahoma Used Motor Vehicle, Dismantler, and

Manufactured Housing Commission pursuant to Section 582 of Title 47

of the Oklahoma Statutes. Manufactured home shall not mean a park

Oklahoma Statutes - Title 68. Revenue and Taxation Page 715

model recreational vehicle as defined in Section 1102 of Title 47 of

the Oklahoma Statutes;

12. The term “farm tractor” means and includes any vehicle of

tractor type owned and operated by the purchaser and used

exclusively for agricultural purposes;

13. The term “all-terrain vehicle” means and includes every

vehicle defined as an all-terrain vehicle in Section 1102 of Title

47 of the Oklahoma Statutes;

14. The terms “legal ownership” and “legally owned” mean the

right to possession, whether acquired by purchase, barter, exchange,

assignment, gift, operation of law, or in any other manner;

15. The term “person” means and includes natural persons,

individuals, partnerships, firms, associations, limited liability

companies, corporations, estates, trustees, business trusts,

syndicates, this state, any county, city, municipality, school

district or other political subdivision of the state, or any

corporation or combination acting as a unit or any receiver

appointed by any state or federal court; and the use of the singular

number shall include the plural number;

16. The term “utility vehicle” means every vehicle defined as a

utility vehicle in Section 1102 of Title 47 of the Oklahoma

Statutes; and
ity, municipality, school

district or other political subdivision of the state, or any

corporation or combination acting as a unit or any receiver

appointed by any state or federal court; and the use of the singular

number shall include the plural number;

16. The term “utility vehicle” means every vehicle defined as a

utility vehicle in Section 1102 of Title 47 of the Oklahoma

Statutes; and

17. The term “medium-speed electrical vehicle” means any self-

propelled, electrically powered four-wheeled motor vehicle, equipped

with a roll cage or crush-proof body design, whose speed attainable

in one (1) mile is more than thirty (30) miles per hour but not

greater than thirty-five (35) miles per hour.