I believe OTC credit should apply.

I believe, and the feedback I have received from buyers and by-standers alike is:  the OTC needs to honor the credit as per the statute, not based on the "emergency rule" which they proposed, rescinded, but continue to act under. 

The OTC is currently basing their approval purely on body style, vs. mechanical and engineering features, safety features, speed capabilities, licensing by the Okla. State Motor Vehicle Dept, certification for the federal credit by the Dept. of Treasury/IRS, the fact that the OTC has openly accepted excise tax and tagged the vehicles, the precedent set by the OTC in having given credits in prior years to the very vehicles they now disapprove of, the fact that the OTC gave written and verbal confirmation to hundreds (maybe thousands) of Okla taxpayers prior to them buying a vehicle, and the extremely suspicious fact that the OTC has approved vehicles with all of the above issues being virtually identical to those that they disapprove, except for body style, and many of the body styles are similar as well. 

The time has come for our state legislators to intercede to reign in the OTC regarding their position on tax credits for electric vehicles. Our statutes must be followed according to what is written and not what the OTC's desired new and twisted interpretation is. It is obvious to Oklahoman's that this is government bureaucrats run amuck.

Neither the Federal or the Oklahoma State Statutes indicate that the "body style" selected by the manufacturer or by the consumer/taxpayer is the determining factor in allowing (or disallowing) the tax credits.  The whole "body style" issue was not introduced by the Okla. Tax Commission until the Sept. 17, 2009 "emergency ruling" that they say was retracted, but which they continue to act upon.

Based on the laws language, the precedent, and verbal and written confirmation of OTC managers, including Dawn Cash, Michael Kaufmann, and others;  the honest, hardworking Oklahoma taxpayers deserve to receive the tax credits that apply to their LSV's with no pre-qualifications as to body-style.

Further more Okla. Statute Title 710 says:  golf carts are not street legal and the OTC is NOT TO TITLE and TAG golf carts for street/highway use. Thousands have purchased, titled and tagged a low speed vehicle (LSV) for use in accordance with the statute and they have every right to expect their credit to be honored without having to fight the OTC to get it.