Okla. Stat. tit. 68, § 68-2103.1
This is the official text of Okla. Stat. tit. 68, § 68-2103.1, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Credit for replacement of vehicles destroyed in
Official statutory text
tornadoes.
There shall be a credit allowed with respect to the excise
tax paid for a vehicle which is:
1. A replacement for a vehicle which was destroyed by a tornado
in calendar year 2013 or any subsequent year for which a
Presidential Major Disaster Declaration was issued, and upon which
excise tax had been paid pursuant to the provisions of Section 2103
of this title on or after January 1, 2012; or
2. A replacement for a vehicle which was destroyed by a tornado
in calendar year 2012 or calendar year 2013 for which a Presidential
Major Disaster Declaration was not issued, and upon which excise tax
had been paid pursuant to the provisions of Section 2103 of this
title on or after January 1, 2011.
The credit shall be in the amount of the excise tax which was
paid for the destroyed vehicle and shall be applied to the excise
tax due on the replacement vehicle. In no event shall the credit
authorized by paragraphs 1 and 2 of this section be refunded.
There shall be a credit allowed with respect to the excise
tax paid for a vehicle which is:
1. A replacement for a vehicle which was destroyed by a tornado
in calendar year 2013 or any subsequent year for which a
Presidential Major Disaster Declaration was issued, and upon which
excise tax had been paid pursuant to the provisions of Section 2103
of this title on or after January 1, 2012; or
2. A replacement for a vehicle which was destroyed by a tornado
in calendar year 2012 or calendar year 2013 for which a Presidential
Major Disaster Declaration was not issued, and upon which excise tax
had been paid pursuant to the provisions of Section 2103 of this
title on or after January 1, 2011.
The credit shall be in the amount of the excise tax which was
paid for the destroyed vehicle and shall be applied to the excise
tax due on the replacement vehicle. In no event shall the credit
authorized by paragraphs 1 and 2 of this section be refunded.
Status: in_force · Read it on the official government site
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