§ 68-2104.3. Manufactured home - Payment of tax - Valuation - Apportionment of tax collected.

A.  Any person purchasing a new or used manufactured home or owning a manufactured home which has not been registered in this state pursuant to the provisions of Section 6 of this act shall pay the excise tax levied by Section 2103 of Title 68 of the Oklahoma Statutes at the time such person is applying for a certificate of title for such manufactured home.

B.  The value of any manufactured home for the purposes of the excise tax levied by Section 2103 of Title 68 of the Oklahoma Statutes shall be determined as of the date the person applying for a certificate of title obtained either legal ownership or possession of the manufactured home.  Such date shall be presumed to be the actual date of sale or other transfer of legal ownership and assignment of the certificate of title.  The value of a new manufactured home shall be one-half (1/2) of the actual retail selling price of such a home excluding Oklahoma state taxes.  The value of a used manufactured home shall be sixty-five percent (65%) of one-half (1/2) of the new actual retail selling price of said home, excluding Oklahoma state taxes.

C.  The excise tax collected pursuant to subsection B of this section shall be apportioned in accordance with the provisions of Section 2102 of Title 68 of the Oklahoma Statutes.

Added by Laws 1984, c. 253, § 18, operative July 1, 1984.