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47-1113v1.


47-1113v1.
   
   A. 1. Upon the filing of a registration application and the payment of
   the fees provided for in the Oklahoma Vehicle License and Registration
   Act, the Oklahoma Tax Commission shall assign to the vehicle described
   in the application a distinctive number, and issue to the owner of the
   vehicle a certificate of registration and one license plate or a
   yearly decal for the year that a license plate is not issued. The
   yearly decal shall have an identification number and the last two
   numbers of the registration year for which it shall expire. Except as
   provided by Section 1113A of this title, the license plate shall be
   affixed to the exterior of the vehicle until a replacement license
   plate is applied for. The yearly decal will validate the license plate
   for each registration period other than the year the license plate is
   issued. The license plate and decal shall be of such size, color,
   design and numbering as the Tax Commission may direct. However, yearly
   decals issued to the owner of a vehicle who has filed an affidavit
   with the appropriate motor license agent in accordance with Section
   7-607 of this title shall be a separate and distinct color from all
   other decals issued under this section.
   
   2. The license plate shall be securely attached to the rear of the
   vehicle, except truck-tractor plates which shall be attached to the
   front of the vehicle. The Tax Commission may, with the concurrence of
   the Department of Public Safety, by Joint Rule, change and direct the
   manner, place and location of display of any vehicle license plate
   when such action is deemed in the public interest. The license plate,
   decal and all letters and numbers shall be clearly visible at all
   times. The operation of a vehicle upon which the license plate is
   covered, overlaid or otherwise screened with any material, whether
   such material be clear, translucent, tinted or opaque, shall be a
   violation of this paragraph.
   
   3. Upon payment of the annual registration fee provided in Section
   1133 of this title, the Tax Commission or a motor license agent may
   issue a permanent nonexpiring license plate to an owner of one hundred
   or more commercial motor vehicles and for vehicles registered under
   the provisions of Section 1120 of this title. Upon payment of the
   annual registration fee, the Tax Commission shall issue a certificate
   of registration that shall be carried at all times in the vehicle for
   which it is issued.
   
   B. The license plates required under the provisions of this title
   shall conform to the requirements and specifications listed
   hereinafter:
   
   1. Each license plate shall have a space for the placement of the
   yearly decals for each succeeding year of registration after the
   initial issue;
   
   2. The provisions of the Oklahoma Vehicle License and Registration Act
   regarding the issuance of yearly decals shall not apply to the
   issuance of apportioned license plates, including license plates for
   state vehicles, and exempt plates for governmental entities and fire
   departments organized pursuant to Section 592 of Title 18 of the
   Oklahoma Statutes;
   
   3. Within the limits herein prescribed the Tax Commission shall
   redesign the official vehicle license plates which currently bear the
   legend "Oklahoma OK" or "Oklahoma is OK!" and substitute therefor the
   legend "Oklahoma Native America" as further described in this
   paragraph. Except for personalized license plates and license plates
   issued for motorcycles and mopeds, the emblem on the state flag of
   Oklahoma as provided for in Section 91 of Title 25 of the Oklahoma
   Statutes shall be a part of all license plates issued after December
   31, 1988. The Tax Commission may continue to issue license plates with
   the legend "Oklahoma is OK!" or "Oklahoma OK" until any inventory of
   such license plates is depleted but the Tax Commission shall not
   produce or cause to be produced any additional license plates with
   these legends. Except for personalized license plates, license plates
   issued for commercial vehicles, and license plates issued for
   motorcycles and mopeds, the "Oklahoma Native America" emblem shall be
   a part of all license plates issued after December 31, 1993. The
   specifications for lettering style and appearance for the legend
   "Oklahoma Native America" shall be provided to the Tax Commission by
   the Oklahoma Tourism and Recreation Department. The license plates
   shall be issued with the letters and numerals in the colors of green
   and white. All license plates and decals shall be made with
   reflectorized material as a background to the letters, numbers and
   characters impressed thereon. The reflectorized material shall be of
   such a nature as to provide effective and dependable brightness during
   the service period for which the license plate or decal is issued;
   
   4. Except as otherwise provided in this subsection, the Tax Commission
   shall design appropriate official license plates for all state
   vehicles. Such license plates shall be permanent in nature and
   designed in such manner as to remain with the vehicle for the duration
   of the vehicle's life span or until the title is transferred to a
   nongovernmental owner;
   
   5. Within the limits prescribed in this section, the Tax Commission
   shall design appropriate official license plates for vehicles of the
   Oklahoma Highway Patrol. The license plates shall have the legend
   "Oklahoma OK" and shall contain the letters "OHP" followed by the
   state seal and the badge number of the Highway Patrol officer to whom
   the vehicle is assigned. The words "Oklahoma Highway Patrol" shall
   also be included on such license plates;
   
   6. Within the limits prescribed in this section, the Tax Commission
   shall design appropriate official license plates for vehicles of the
   Oklahoma Capitol Patrol. Such license plates shall have the legend
   "Oklahoma OK" and shall contain the letters "OCP" followed by the
   state seal and badge number of the Oklahoma Capitol Patrol officer to
   whom the vehicle is assigned. The words "Oklahoma Capitol Patrol"
   shall also be included on such license plates; and
   
   7. Within the limits prescribed in this section, the Tax Commission
   shall design appropriate official license plates for vehicles of the
   Oklahoma Lake Patrol. Such license plates shall have the legend
   "Oklahoma OK" and shall contain the letters "OLP" followed by the
   state seal and badge number of the Oklahoma Lake Patrol officer to
   whom the vehicle is assigned. The words "Oklahoma Lake Patrol" shall
   also be included on such license plates.
   
   C. Where the applicant has satisfactorily shown that the applicant
   owns the vehicle sought to be registered but is unable to produce
   documentary evidence of the ownership, a license plate may be issued
   upon approval by the Tax Commission. In such instances the reason for
   not issuing a certificate of title shall be indicated on the receipt
   given to the applicant. It shall still be the duty of the applicant to
   immediately take all necessary steps to obtain the Oklahoma
   certificate of title and it shall be unlawful for the applicant to
   sell the vehicle until the certificate has been obtained in the
   applicant's name.
   
   D. The certificate of registration provided for in this section shall
   be in convenient form, and the certificate of registration, or a
   certified copy or photostatic copy thereof, duly authenticated by the
   Tax Commission, shall be carried at all times in or upon commercial
   vehicles so registered, in such manner as to permit a ready
   examination thereof upon demand by any peace officer of the state or
   duly authorized employee of the Department of Public Safety. Any such
   officer or agent may seize and hold such commercial vehicle when the
   operator of the same does not have the registration certificate in the
   operator's possession or when any such officer or agent determines
   that the registration certificate has been obtained by
   misrepresentation of any essential or material fact or when any number
   or identifying information appearing on such certificate has been
   changed, altered, obliterated or concealed in any way, until the
   proper registration or identification of such vehicle has been made or
   produced by the owner thereof.
   
   E. The purchaser of a new or used manufactured home shall, within
   thirty (30) days of the date of purchase, register the home with the
   Tax Commission or a motor license agent pursuant to the provisions of
   Section 1117 of this title. For a new manufactured home, it shall be
   the responsibility of the dealer selling the home to place a temporary
   license plate on the home in the same manner as provided in Section
   1128 of this title for other new motor vehicles. For the first year
   that any manufactured home is registered in this state, the Tax
   Commission shall issue a metal license plate which shall be affixed to
   the manufactured home. Manufactured homes previously registered and
   subject to ad valorem taxation as provided by law shall have the metal
   license plate affixed at the time ad valorem taxes are paid for such
   manufactured home. The owner of the home shall be required to affix
   such plate to the home. The Tax Commission shall make sufficient
   plates available to the various motor license agents of the state in
   order for an owner of a manufactured home to acquire the plate. A One
   Dollar ($1.00) fee shall be charged for issuance of any plate. The fee
   shall be apportioned each month to the General Revenue Fund of the
   State Treasury.
   
   F. The manufactured home license plate shall be designed so that it is
   easily visible for purposes of verification by a county assessor or
   any state official that the manufactured home is properly assessed for
   ad valorem taxation or registered as required by this subsection. The
   plate shall be designed for a yearly decal. In the first year of
   registration, a decal shall be issued for placement on the license
   plate indicating payment of applicable registration fees and excise
   taxes. In the second and all subsequent years for which the
   manufactured home is subject to ad valorem taxation or registration,
   an annual decal shall be affixed to the license plate as evidence of
   payment of ad valorem taxes or registration fees. The Tax Commission
   shall issue decals to the various county treasurers and motor license
   agents of the state in order for a manufactured home owner to obtain
   such decal each year. Upon presentation of a valid ad valorem tax
   receipt or registration fee receipt, the manufactured home owner shall
   be issued the annual decal.
   
   G. After the first year of registration, if a manufactured home is to
   be moved from its location, the manufactured home shall be registered
   with the Tax Commission or a motor license agent for the calendar year
   in which the move is to take place pursuant to the provisions of the
   Oklahoma Vehicle License and Registration Act. The Tax Commission or
   motor license agent shall register the manufactured home pursuant to
   the provisions of this subsection unless a lien has been filed on the
   home for delinquent ad valorem taxes. The fee for such registration
   shall be as specified in Section 1135 of this title and shall be in
   lieu of ad valorem taxes on the manufactured home for such year. Such
   fee shall be apportioned to the county treasurer of the county in
   which the manufactured home is located prior to being moved. The
   county treasurer shall then apportion such fees in the same
   proportions that ad valorem tax revenue would have been apportioned if
   ad valorem taxes had been paid on the home.
   
   H. Upon the registration of a manufactured home in this state for the
   first time or upon discovery of a manufactured home previously
   registered within this state for which the information required by
   this subsection is not known, the Tax Commission shall obtain:
   
   1. The name of the owner of the manufactured home;
   
   2. The serial number or identification number of the manufactured
   home;
   
   3. A legal description or address of the location for the home;
   
   4. The actual retail selling price of the manufactured home excluding
   Oklahoma taxes;
   
   5. The certificate of title number for the home; and
   
   6. Any other information which the Tax Commission deems to be
   necessary.
   
   The application for registration shall also include the school
   district in which the manufactured home is located or is to be
   located. When a lien is filed against a manufactured home for
   delinquent ad valorem taxes, or when such a lien is released upon
   payment of such taxes, the county treasurer shall immediately notify
   the Tax Commission of such action. The information required by this
   subsection shall be entered into a computer data system which shall be
   used by the Tax Commission to provide information to county assessors
   upon request by the assessor and to allow motor license agents to
   register manufactured homes pursuant to the provisions of subsection G
   of this section. The assessor may request any information from the
   system in order to properly assess a manufactured home for ad valorem
   taxation.
   

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