Okla. Stat. tit. 68, § 68-5306: Qualifications

When used in this act, the terms "automobile", "truck",

"manufactured home", "travel trailer" and "motorcycle" shall have

the meanings as same are respectively defined in the Oklahoma

Vehicle License and Registration Act, and the terms "new

automobile", "new truck", "new motorcycle", "new manufactured home"

and "new recreational vehicle" shall be given the same meaning as

the term "new vehicle" is defined in the Oklahoma Vehicle License

and Registration Act. Vessel and motors shall have the same

meanings as in the Oklahoma Vessel and Motor Registration Act. The

term "truck" shall also include truck-tractors and farm trucks, but

this act shall not be construed as relieving or exempting from ad

valorem taxation the inventory of dealers in special mobilized

machinery, motor homes or any other similar self-propelled vehicles.