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§ 6502. Definitions

Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: November 1, 2021

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 65. Drive Act of 2021
Effective: November 1, 2021
68 Okl.St.Ann. § 6502
§ 6502. Definitions
Currentness
As used in this act:
1. “Charging station” means equipment by which electric current is transferred to the power system of an electric vehicle together with the real property upon which such equipment is located or affixed;
2. “Charging station operator” means any person, firm, general partnership, limited partnership, limited liability partnership, corporation, limited liability company or any other lawfully recognized business entity that owns or operates or owns and operates a charging station in the state;
3. “Electric vehicle” means a 100%-electric or plug-in hybrid electric motor vehicle with the following characteristics:
a. a 100%-electric motor vehicle originally equipped so that the vehicle:
(1) draws propulsion energy solely from a battery with at least twenty (20) kilowatt hours of capacity, which can be recharged from any external source of electricity,
(2) is manufactured primarily for use on public streets, roads and highways, but does not include a vehicle operated exclusively on a rail or rails, and
(3) which has at least four wheels,
b. a plug-in hybrid electric motor vehicle which is originally equipped so that the vehicle:
(1) draws propulsion energy from:
(a) an internal combustion engine, and
(b) a battery with at least five (5) kilowatt hours of capacity, which can be recharged from an external source of electricity,
(2) is manufactured primarily for use on public streets, roads and highways, but does not include a vehicle operated exclusively on a rail or rails, and
(3) which has at least four wheels,
c. for purposes of this paragraph, the term “electric vehicle” does not include a vehicle that is manufactured primarily for off-road use, such as primarily for use on a golf course, and that has a maximum speed of thirty (30) miles per hour or less;
4. “Legacy chargers” means charging stations in operation prior to November 1, 2021, that have never had a metering system in place capable of measuring electricity transferred from the charging station to the vehicle or are incapable of measuring the time elapsed while actively charging a vehicle and placing a fee on the charging session; and
5. “Public charging station” means a location at which a charging station owner or operator conducts for-profit business using a metered system for the delivery of electric power to an electric vehicle and charges the customer either for the electricity transferred to the power system of the vehicle or for the duration of time during which electricity is transferred to the power system of the vehicle.

Credits

Laws 2021, c. 157, § 2, eff. Nov. 1, 2021.
68 Okl. St. Ann. § 6502, OK ST T. 68 § 6502
Current with legislation of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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