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§47-1139.1.
§47-1139.1.
At the time required for payment of any fee imposed pursuant to the
provisions of the Oklahoma Vehicle License and Registration Act, any
vehicle which is the subject of a lease or lease-purchase agreement
between the owner of such vehicle and any county of this state shall
be exempt from the fees so imposed. Owners of vehicles claiming the
exemption provided by this section shall present adequate proof that
the vehicle for which exemption is sought is the subject of a lease or
lease-purchase agreement with a county of this state at the time any
fee imposed by such act would otherwise be due. The Oklahoma Tax
Commission shall have the authority to determine what constitutes
adequate proof as required by this section.
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