Oklahoma § 68-2807.11 - Heavy equipment rental — Recovery fee
Full text of Oklahoma Oklahoma Statutes § 68-2807.11 — Heavy equipment rental — Recovery fee, with citation guidance and answers to common questions.
§ 68-2807.11. Heavy equipment rental — Recovery fee
A. Except as provided in subsection B of this section, a
company primarily in the business of renting heavy equipment
property located in this state may include as a separate line item
on the rental invoice a recovery fee of one and twenty-five
hundredths percent (1.25%) on the rental charge from any item of
heavy equipment property rental by a customer. The total amount of
the recovery fee shall be retained by the business for the purposes
of paying personal property taxes levied by all taxing jurisdictions
against the heavy equipment property located in the state.
B. Notwithstanding the provisions of subsection A of this
section, the recovery fee provided in this section shall not apply
to the rental of heavy equipment property to the federal government,
any federally recognized Indian tribe, this state, or any
municipality or county of this state.
C. The recovery fee shall not be subject to state or local
sales tax.
Added by Laws 2024, c. 363, § 2, eff. Nov. 1, 2024.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2807.11
What does Oklahoma Statutes § 68-2807.11 cover?
Section 68-2807.11 ("Heavy equipment rental — Recovery fee") 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 § 68-2807.11?
A common citation format is "Oklahoma Statutes § 68-2807.11" (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 § 68-2807.11 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.