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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
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Subchapter 4. Rental Tax on Motor Vehicle Rentals |
SECTION 710:95-4-2. Definitions
Latest version.
- The following words and terms, when used in the Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:"Lease agreement" or "rental agreement" will be used synonymously when referencing a single agreement by which an owner gives exclusive use of a vehicle to another for a period of ninety (90) days or less, for a consideration."Motor vehicle", as used in this Subchapter means an automobile, bus, or Class A, B, C commercial motor vehicle or Class D motor vehicle as those terms are defined by Title 47 of the Oklahoma Statutes.