This bill amends Section 2105 of Title 68 of the Oklahoma Statutes to create a new exemption from motor vehicle excise tax for surviving spouses of veterans who have been designated as Gold Star status. The new legal language specifies that this exemption may not be claimed for more than one vehicle in a consecutive three-year period, unless the vehicle is a replacement for one that has been declared a total loss by an insurer. Additionally, the bill mandates that Service Oklahoma will establish any necessary rules to implement this exemption.

The bill also includes a deletion of the previous provision that allowed for an exemption for individuals who are honorably discharged veterans with a specific disability rating. This change reflects a shift in focus to provide tax relief specifically for the surviving spouses of Gold Star veterans. The effective date for this act is set for November 1, 2026.

Statutes affected:
Introduced: 68-2105