§47-1105.2.

§47-1105.2.
   
   A. The first-stage manufacturer of a vehicle shall assign a vehicle
   identification number (VIN) to each completed or incomplete vehicle it
   manufactures.
   
   B. The VIN identifying the completed vehicle after multi-stage
   manufacture shall be the first-stage manufacturer's VIN, and shall be
   the only VIN which is recorded or data-entered in the files of the
   Oklahoma Tax Commission.
   
   C. Transfer of ownership of a completed vehicle shall be made on the
   final-stage manufacturer's certificate of origin prescribed by the
   Commission pursuant to this act. All manufacturer's certificates of
   origin for a multi-stage vehicle shall accompany the application for
   title and the title document shall reflect the first-stage
   manufacturer's VIN and the final-stage manufacturer's make, name and
   model year.
   
   D. Transfer of ownership of a multi-stage vehicle by first-stage
   manufacturer, multi-stage manufacturers, and final-stage manufacturers
   shall be made as provided in this subsection.
   
   1. At the time that any first-stage manufacturer transfers to a
   multi-stage manufacturer an incomplete vehicle that is to be sold, or
   registered for the first time in this state, the first-stage
   manufacturer shall give the multi-stage manufacturer a manufacturer's
   certificate of origin for the incomplete vehicle assigned to the
   multi-stage manufacturer by the first-stage manufacturer. Ownership of
   the incomplete vehicle shall be transferred to the multi-stage
   manufacturer on the manufacturer's certificate of origin issued by the
   first-stage manufacturer; and
   
   2. At the time that any final-stage manufacturer transfers to a
   dealer, distributor, or other purchaser a completed vehicle that is to
   be sold, or registered for the first time in this state, the
   final-stage manufacturer shall give the dealer, distributor, or other
   purchaser all manufacturer's certificates of origin. Ownership of the
   completed vehicle shall be transferred from the final-stage
   manufacturer to its dealers or distributors or any other purchaser on
   the manufacturer's certificate of origin issued by the final-stage
   manufacturer. Subsequent transfers between a dealer and a retail
   purchaser shall occur on the manufacturer's certificate of origin
   issued by the final-stage manufacturer.
   
   E. To obtain an original certificate of title for a multi-stage
   vehicle that is being registered for the first time in this state a
   vehicle that has not been previously registered in any other state,
   the applicant shall be required to deliver, as evidence of ownership,
   all manufacturer's certificates of origin and shall otherwise comply
   with the provisions of Section 1105 of Title 47 of the Oklahoma
   Statutes.