SECTION 710:60-7-2. Determining correct excise rate

Latest version.

(a) Rate on sale of new vehicle by dealer. A new vehicle being sold by a dealer for the first time will always be assessed the new vehicle rate, regardless of model year. Should that vehicle be resold during the same year, the used vehicle rate would be used.
(b) Rates on used vehicles. The rate of excise tax on vehicles is set by statute.

[Source: Added at 8 Ok Reg 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at 18 Ok Reg 878, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1340, eff 5-11-01]

                    
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