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Bill > HB2967


OK HB2967

OK HB2967
Revenue and taxation; motor vehicle excise tax; transfer of vehicle ownership; effective date.


summary

Introduced
02/02/2026
In Committee
02/03/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 2103, as last amended by Section 23, Chapter 330, O.S.L. 2025 (68 O.S. Supp. 2025, Section 2103), which relates to vehicle excise tax on the transfer of vehicle ownership; modifying excluded transfers; and providing an effective date.

AI Summary

This bill modifies the existing motor vehicle excise tax law in Oklahoma by expanding the list of transfers that are exempt from this tax, which is a tax levied upon the transfer of legal ownership or the first registration of a vehicle in the state. Specifically, it adds transfers between a legal guardian and child, and between a grandparent and grandchild, to the existing exemptions for transfers between spouses and parent and child. It also expands the exemption for transfers involving trusts to include situations where the spouse, child, grandchild, parent, legal guardian, or grandparent of the individual has the right to revoke the trust. The bill also clarifies that the excise tax will not be collected again at the end of a lease period if the lessee acquires full ownership of the vehicle. Finally, this bill is set to become effective on November 1, 2026.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Referred to Appropriations and Budget Finance Subcommittee (on 02/03/2026)

bill text


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