Okla. Stat. tit. 68, § 68-2104.3: Manufactured home - Payment of tax - Valuation -

Apportionment of tax collected.

A. Any person purchasing a new or used manufactured home or

owning a manufactured home which has not been registered in this

state pursuant to the provisions of Section 6 of this act shall pay

the excise tax levied by Section 2103 of Title 68 of the Oklahoma

Statutes at the time such person is applying for a certificate of

title for such manufactured home.

B. The value of any manufactured home for the purposes of the

excise tax levied by Section 2103 of Title 68 of the Oklahoma

Statutes shall be determined as of the date the person applying for

a certificate of title obtained either legal ownership or possession

of the manufactured home. Such date shall be presumed to be the

actual date of sale or other transfer of legal ownership and

assignment of the certificate of title. The value of a new

manufactured home shall be one-half (1/2) of the actual retail

selling price of such a home excluding Oklahoma state taxes. The

value of a used manufactured home shall be sixty-five percent (65%)

of one-half (1/2) of the new actual retail selling price of said

home, excluding Oklahoma state taxes.

C. The excise tax collected pursuant to subsection B of this

section shall be apportioned in accordance with the provisions of

Section 2102 of Title 68 of the Oklahoma Statutes.