Oklahoma Administrative Code
Title 260 - Office of Management and Enterprise Services
Chapter 135 - Service Oklahoma
Subchapter 7 - Motor Vehicle
Part 13 - MOTOR VEHICLES - REGISTRATION AND LICENSING
Section 260:135-7-75 - Credit for excise tax and registration on theft of vehicle; defective vehicle
Current through Vol. 42, No. 1, September 16, 2024
(a) Theft of vehicle. If a new vehicle is stolen within 90 days of purchase, credit will be allowed on the excise tax and registration fee for a new replacement vehicle. A police report of the theft is required.
(b) Vehicle certified as defective. If a new vehicle is certified by the manufacturer as defective within 6 months of purchase, credit will be allowed on the excise tax and registration fee for a new replacement vehicle. A statement from the manufacturer is required. Any manufacturer reacquiring or assisting a dealer or lienholder in reacquiring a motor vehicle registered in this state shall retitle the vehicle pursuant to the guidelines outlined in OAC 260:135-7-196.
(c) Procedure for obtaining credit.