Oklahoma § 47-1132.7 - Motor Fuels Tax Fee for electric-drive and hybrid-drive

§ 47-1132.7. Motor Fuels Tax Fee for electric-drive and hybrid-drive

motor vehicles.

A. In addition to other vehicle registration fees specified by

law, for the year beginning January 1, 2018, and for each year

thereafter, there is hereby levied and there shall be paid to

Service Oklahoma a Motor Fuels Tax Fee of:

1. One Hundred Dollars ($100.00) upon every electric-drive

motor vehicle to be registered; and

2. Thirty Dollars ($30.00) upon every hybrid-drive motor

vehicle to be registered.

The fee shall accrue and shall be collectible upon each

electric-drive motor vehicle and hybrid-drive motor vehicle under

the same circumstances and shall be payable in the same manner and

times as apply to vehicle registrations under the provisions of the

Oklahoma Vehicle License and Registration Act; provided, the fee

shall be paid in full for the then current year at the time any

electric-drive motor vehicle or hybrid-drive motor vehicle is first

registered in a calendar year.

B. The collection and payment of the fee specified in this

section shall be a prerequisite to licensing or registration of any

electric-drive motor vehicle or hybrid-drive motor vehicle.

C. Revenue from the fee provided for in subsection A of this

section shall be deposited in the State Treasury to the credit of

the State Highway Construction and Maintenance Fund created in

Section 1501 of Title 69 of the Oklahoma Statutes.

D. For purposes of this section:

1. "Electric-drive motor vehicle" means a vehicle subject to a

registration fee as provided for in subsection A of Section 1132 of

Oklahoma Statutes - Title 47. Motor Vehicles

this title that is propelled solely by electrical energy and is not

capable of using gasoline, diesel or any other fuel for propulsion;

and

2. "Hybrid-drive motor vehicle" means a vehicle subject to a

registration fee as provided for in subsection A of Section 1132 of

this title that is capable of being propelled at least in part by

electrical energy through the use of a battery storage system of at

least four (4) kilowatt-hours, is capable of being recharged from an

external source of electricity and is also capable of using

gasoline, diesel fuel or alternative fuel to propel the vehicle.

Added by Laws 2017, c. 347, § 1, eff. Nov. 1, 2017. Amended by Laws

2022, c. 282, § 151, emerg. eff. May 19, 2022.