Oklahoma § 68-2807.10 Definitions.

Oklahoma Statutes

§ 68-2807.10 — Definitions.

Oklahoma § 68-2807.10

Title 68Revenue And Taxation

This text of Oklahoma § 68-2807.10 (Definitions.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-2807.10 (2026).

Text

As used in this act: 1. “Heavy equipment property” includes all rental property owned or held by a rental business classified under Industry No. 532412 or 532310 of the 2017 North American Industry Classification System; 2. “Primarily” means more than fifty-one percent (51%) of the annual revenue of the business is derived from the rental of personal property; and 3. “Rental charge” means the charge of the rental and does not include any other costs such as pickup and delivery, fuel, or a damage waiver.

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As used in this act: 1. “Heavy equipment property” includes all rental property owned or held by a rental business classified under Industry No. 532412 or 532310 of the 2017 North American Industry Classification System; 2. “Primarily” means more than fifty-one percent (51%) of the annual revenue of the business is derived from the rental of personal property; and 3. “Rental charge” means the charge of the rental and does not include any other costs such as pickup and delivery, fuel, or a damage waiver.