Okla. Stat. tit. 68, § 68-2104.3
This is the official text of Okla. Stat. tit. 68, § 68-2104.3, 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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Manufactured home - Payment of tax - Valuation -
Official statutory text
Apportionment of tax collected.
A. Any person purchasing a new or used manufactured home or
owning a manufactured home which has not been registered in this
state pursuant to the provisions of Section 6 of this act shall pay
the excise tax levied by Section 2103 of Title 68 of the Oklahoma
Statutes at the time such person is applying for a certificate of
title for such manufactured home.
B. The value of any manufactured home for the purposes of the
excise tax levied by Section 2103 of Title 68 of the Oklahoma
Statutes shall be determined as of the date the person applying for
a certificate of title obtained either legal ownership or possession
of the manufactured home. Such date shall be presumed to be the
actual date of sale or other transfer of legal ownership and
assignment of the certificate of title. The value of a new
manufactured home shall be one-half (1/2) of the actual retail
selling price of such a home excluding Oklahoma state taxes. The
value of a used manufactured home shall be sixty-five percent (65%)
of one-half (1/2) of the new actual retail selling price of said
home, excluding Oklahoma state taxes.
C. The excise tax collected pursuant to subsection B of this
section shall be apportioned in accordance with the provisions of
Section 2102 of Title 68 of the Oklahoma Statutes.
A. Any person purchasing a new or used manufactured home or
owning a manufactured home which has not been registered in this
state pursuant to the provisions of Section 6 of this act shall pay
the excise tax levied by Section 2103 of Title 68 of the Oklahoma
Statutes at the time such person is applying for a certificate of
title for such manufactured home.
B. The value of any manufactured home for the purposes of the
excise tax levied by Section 2103 of Title 68 of the Oklahoma
Statutes shall be determined as of the date the person applying for
a certificate of title obtained either legal ownership or possession
of the manufactured home. Such date shall be presumed to be the
actual date of sale or other transfer of legal ownership and
assignment of the certificate of title. The value of a new
manufactured home shall be one-half (1/2) of the actual retail
selling price of such a home excluding Oklahoma state taxes. The
value of a used manufactured home shall be sixty-five percent (65%)
of one-half (1/2) of the new actual retail selling price of said
home, excluding Oklahoma state taxes.
C. The excise tax collected pursuant to subsection B of this
section shall be apportioned in accordance with the provisions of
Section 2102 of Title 68 of the Oklahoma Statutes.
Status: in_force · Read it on the official government site
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