Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
§ 68-2807-10 — Oklahoma Law | CourtGPT
  1. Home/
  2. Laws/
  3. Oklahoma/
  4. Title 68 - Revenue and Taxation§68-101. Tax Code/
  5. Chapter 2807/
  6. § 68-2807-10
Oklahoma Legal Code

§ 68-2807-10

Ask AI about this
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; and3. '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.Added by Laws 2024, c. 363, § 1, eff. Nov. 1, 2024.