{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2104.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2104.3","heading":"Manufactured home - Payment of tax - Valuation -","body":"Apportionment of tax collected.\n\nA. Any person purchasing a new or used manufactured home or\n\nowning a manufactured home which has not been registered in this\n\nstate pursuant to the provisions of Section 6 of this act shall pay\n\nthe excise tax levied by Section 2103 of Title 68 of the Oklahoma\n\nStatutes at the time such person is applying for a certificate of\n\ntitle for such manufactured home.\n\nB. The value of any manufactured home for the purposes of the\n\nexcise tax levied by Section 2103 of Title 68 of the Oklahoma\n\nStatutes shall be determined as of the date the person applying for\n\na certificate of title obtained either legal ownership or possession\n\nof the manufactured home. Such date shall be presumed to be the\n\nactual date of sale or other transfer of legal ownership and\n\nassignment of the certificate of title. The value of a new\n\nmanufactured home shall be one-half (1/2) of the actual retail\n\nselling price of such a home excluding Oklahoma state taxes. The\n\nvalue of a used manufactured home shall be sixty-five percent (65%)\n\nof one-half (1/2) of the new actual retail selling price of said\n\nhome, excluding Oklahoma state taxes.\n\nC. The excise tax collected pursuant to subsection B of this\n\nsection shall be apportioned in accordance with the provisions of\n\nSection 2102 of Title 68 of the Oklahoma Statutes.","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":"9fcf0bd00f440c9b46fa95142043c8c63d9e650d77be605607280617566cee1a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2104","next":"us-ok/okla.-stat.-tit.-68-68-2105"},"notice":"GroundRules: Original legal text. Not legal advice."}