Oklahoma Administrative Code
Title 670 - Service Oklahoma
Chapter 20 - MOTOR VEHICLE
Subchapter 45 - VEHICLE SALES TAX AND MOTOR VEHICLE EXCISE TAX
Section 670:20-45-6 - Excise tax on heavy-weight trucks and commercial trailers

Universal Citation: OK Admin Code 670:20-45-6

Current through Vol. 42, No. 1, September 16, 2024

(a) Any truck or truck-tractor carrying a laden weight or a combined laden weight of 55,000 lbs. or more, any cargocarrying commercial trailer, and any frac tank shall pay a specified excise tax amount set forth by statute. This excise tax amount is due on original or transfer titles.

(b) This rate does not apply to Special Mobilized Machinery, forest product vehicles, trailers or semitrailers which have been manufactured, modified or remanufactured for the purpose of providing services other than transporting cargo over the highways. Nor is rate described in this Section applicable to pickup trucks, vans, or sport-utility vehicles, which are assessed at the standard vehicle excise tax rate, regardless of laden weight.

Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.