Okla. Stat. tit. 68, § 68-2103.1: Credit for replacement of vehicles destroyed in

tornadoes.

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.