This bill amends Section 2104.3 of Title 68 of the Oklahoma Statutes, which pertains to the excise tax on new or used manufactured homes. The amendment introduces a new provision that allows individuals who provide proof of having paid the current calendar year ad valorem tax—through a Manufactured Home Certificate or other accepted documentation—to be exempt from the excise tax when applying for a certificate of title for their manufactured home. Additionally, the bill updates statutory language and clarifies the process for determining the value of manufactured homes for tax purposes.

The bill also makes several deletions and insertions to refine the language and ensure clarity. For instance, it replaces "Any" with "Except as provided for in subsection D of this section, any" to specify the conditions under which the excise tax applies. Furthermore, it updates references to the relevant sections of the law, ensuring that they align with current statutes. The effective date for this legislation is set for November 1, 2026.