Okla. Stat. tit. 68, § 68-2104
This is the official text of Okla. Stat. tit. 68, § 68-2104, 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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Value of vehicles
Official statutory text
A. The value of any motor vehicle, except a manufactured home,
for the purposes of the excise tax levied by Section 2103 of this
title, shall be determined as of the time the person applying for a
certificate of title thereto obtained either ownership or possession
of the vehicle, which shall be presumed to be the actual date of the
sale or other transfer of ownership, and assignment of the
certificate of title.
B. The value of any vehicle, for purposes of the excise tax
levied by Section 2103 of this title, shall be the actual sales
price of such a vehicle. The actual sales price of the vehicle,
which total shall be the basis of the motor vehicle excise tax, as
well as the number of tires on the vehicle and the tire rim
diameters, shall be entered on the bill of sale furnished by the
seller to the purchaser, or on such other form as may be prescribed
by Service Oklahoma.
Upon receipt of the properly completed bill of sale or other
form as prescribed by Service Oklahoma, and the payment of all
Oklahoma Statutes - Title 68. Revenue and Taxation Page 721
applicable taxes and fees, Service Oklahoma or an appointed licensed
operator shall issue a vehicle certificate of title in accordance
with the provisions of the Oklahoma Vehicle License and Registration
Act.
for the purposes of the excise tax levied by Section 2103 of this
title, shall be determined as of the time the person applying for a
certificate of title thereto obtained either ownership or possession
of the vehicle, which shall be presumed to be the actual date of the
sale or other transfer of ownership, and assignment of the
certificate of title.
B. The value of any vehicle, for purposes of the excise tax
levied by Section 2103 of this title, shall be the actual sales
price of such a vehicle. The actual sales price of the vehicle,
which total shall be the basis of the motor vehicle excise tax, as
well as the number of tires on the vehicle and the tire rim
diameters, shall be entered on the bill of sale furnished by the
seller to the purchaser, or on such other form as may be prescribed
by Service Oklahoma.
Upon receipt of the properly completed bill of sale or other
form as prescribed by Service Oklahoma, and the payment of all
Oklahoma Statutes - Title 68. Revenue and Taxation Page 721
applicable taxes and fees, Service Oklahoma or an appointed licensed
operator shall issue a vehicle certificate of title in accordance
with the provisions of the Oklahoma Vehicle License and Registration
Act.
Status: in_force · Read it on the official government site
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