{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2103.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2103.1","heading":"Credit for replacement of vehicles destroyed in","body":"tornadoes.\n\nThere shall be a credit allowed with respect to the excise\n\ntax paid for a vehicle which is:\n\n1. A replacement for a vehicle which was destroyed by a tornado\n\nin calendar year 2013 or any subsequent year for which a\n\nPresidential Major Disaster Declaration was issued, and upon which\n\nexcise tax had been paid pursuant to the provisions of Section 2103\n\nof this title on or after January 1, 2012; or\n\n2. A replacement for a vehicle which was destroyed by a tornado\n\nin calendar year 2012 or calendar year 2013 for which a Presidential\n\nMajor Disaster Declaration was not issued, and upon which excise tax\n\nhad been paid pursuant to the provisions of Section 2103 of this\n\ntitle on or after January 1, 2011.\n\nThe credit shall be in the amount of the excise tax which was\n\npaid for the destroyed vehicle and shall be applied to the excise\n\ntax due on the replacement vehicle. In no event shall the credit\n\nauthorized by paragraphs 1 and 2 of this section be refunded.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"13253eecab63af9f9c5d7703ed27f8eae67e77a533fd4b20ae70003f2918006f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2103","next":"us-ok/okla.-stat.-tit.-68-68-2104"},"notice":"GroundRules: Original legal text. Not legal advice."}