{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2104","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2104","heading":"Value of vehicles","body":"A. The value of any motor vehicle, except a manufactured home,\n\nfor the purposes of the excise tax levied by Section 2103 of this\n\ntitle, shall be determined as of the time the person applying for a\n\ncertificate of title thereto obtained either ownership or possession\n\nof the vehicle, which shall be presumed to be the actual date of the\n\nsale or other transfer of ownership, and assignment of the\n\ncertificate of title.\n\nB. The value of any vehicle, for purposes of the excise tax\n\nlevied by Section 2103 of this title, shall be the actual sales\n\nprice of such a vehicle. The actual sales price of the vehicle,\n\nwhich total shall be the basis of the motor vehicle excise tax, as\n\nwell as the number of tires on the vehicle and the tire rim\n\ndiameters, shall be entered on the bill of sale furnished by the\n\nseller to the purchaser, or on such other form as may be prescribed\n\nby Service Oklahoma.\n\nUpon receipt of the properly completed bill of sale or other\n\nform as prescribed by Service Oklahoma, and the payment of all\n\napplicable taxes and fees, Service Oklahoma or an appointed licensed\n\noperator shall issue a vehicle certificate of title in accordance\n\nwith the provisions of the Oklahoma Vehicle License and Registration\n\nAct.","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":"f8efe40e0488ed8ad16e029d49ce71fd97cd0d22f358c5cbbe16e2805f832950","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2103.1","next":"us-ok/okla.-stat.-tit.-68-68-2104.3"},"notice":"GroundRules: Original legal text. Not legal advice."}