OKLAHOMA CITY (AP) - The Oklahoma Court of Civil Appeals has overturned a state Tax Commission ruling that certain electric cars were not eligible for a state tax credit.
Friday's ruling orders the commission to grant the credit for the 2009 tax year to nine people who sued when the credit was denied.
The Tax Commission had argued that the low-speed electric vehicles were known as golf carts - which were not eligible for the credit approved by the Legislature.
But the appeals court found that the vehicles were manufactured primarily for on-road - not off-road - uses and qualify for the one-time income tax credit of 50 percent of the cost of the vehicle.
Dealers of the vehicles have said the most popular version sold for about $8,500.
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