Oklahoma § 68-2103.1
Full text of Oklahoma Oklahoma Statutes § 68-2103.1, with citation guidance and answers to common questions.
§ 68-2103.1.
tornadoes.
Credit for replacement of vehicles destroyed in
There shall be a credit allowed with respect to the excise
tax paid for a vehicle which is:
1. A replacement for a vehicle which was destroyed by a tornado
in calendar year 2013 or any subsequent year for which a
Presidential Major Disaster Declaration was issued, and upon which
excise tax had been paid pursuant to the provisions of Section 2103
of this title on or after January 1, 2012; or
2. A replacement for a vehicle which was destroyed by a tornado
in calendar year 2012 or calendar year 2013 for which a Presidential
Major Disaster Declaration was not issued, and upon which excise tax
had been paid pursuant to the provisions of Section 2103 of this
title on or after January 1, 2011.
The credit shall be in the amount of the excise tax which was
paid for the destroyed vehicle and shall be applied to the excise
tax due on the replacement vehicle. In no event shall the credit
authorized by paragraphs 1 and 2 of this section be refunded.
Added by Laws 1999, c. 186, § 2, emerg. eff. May 21, 1999. Amended
by Laws 2002, c. 190, § 1, emerg. eff. May 6, 2002; Laws 2003, c.
374, § 4, emerg. eff. June 4, 2003; Laws 2013, c. 370, § 4, emerg.
eff. May 29, 2013; Laws 2014, c. 215, § 4, emerg. eff. May 2, 2014;
Laws 2015, c. 54, § 21, emerg. eff. April 10, 2015.
NOTE: Laws 2014, c. 329, § 4 repealed by Laws 2015, c. 54, § 22,
emerg. eff. April 10, 2015.
Frequently Asked Questions About Oklahoma § 68-2103.1
What does Oklahoma Statutes § 68-2103.1 cover?
Section 68-2103.1 is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-2103.1?
A common citation format is "Oklahoma Statutes § 68-2103.1" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-2103.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.