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47-1115v1.


47-1115v1.
   
   A. Unless provided otherwise by statute, the following vehicles shall
   be registered annually: manufactured homes, mopeds, motorcycles,
   vehicles registered with a permanent nonexpiring license plate
   pursuant to Section 1113 of this title, commercial vehicles registered
   pursuant to the provisions of the International Registration Plan and
   commercial vehicles registered pursuant to the installment plan
   provided in subsection I of Section 1133 of this title. The following
   schedule shall apply for such vehicle purchased in this state or
   brought into this state by residents of this state:
   
   1. Between January 1 and March 31, the payment of the full annual fee
   shall be required;
   
   2. Between April 1 and June 30, the payment of three-fourths (3/4) the
   annual fee shall be required;
   
   3. Between July 1 and September 30, the payment of one-half (1/2) the
   annual fee shall be required; and
   
   4. Between October 1 and November 30, one-fourth (1/4) the annual fee
   shall be required.
   
   License plates or decals for each year shall be made available on
   December 1 of each preceding year for such vehicles; and any person
   who purchases such vehicle, manufactured home or motorcycle between
   December 1 and December 31 of any year shall register it within thirty
   (30) days from date of purchase and obtain a license plate or
   Manufactured Home License Registration Decal, as appropriate, for the
   following calendar year upon payment of the full annual fee. Unless
   provided otherwise by statute, all annual license, registration and
   other fees for such vehicles shall be due and payable on January 1 of
   each year and if not paid by February 1 shall be deemed delinquent.
   
   B. All vehicles, other than those required to be registered according
   to the provisions of subsection A of this section, shall be registered
   on a staggered system of registration and licensing on a monthly
   series basis to distribute the work of registering such vehicles as
   uniformly and expeditiously as practicable throughout the calendar
   year. After the end of the month following the expiration date, the
   license and registration fees for the new registration period shall
   become delinquent.
   
   C. The following penalties shall apply for delinquent registration
   fees:
   
   1. For commercial vehicles registered under the provisions of
   subsection A of this section, a penalty of twenty-five cents ($0.25)
   per day shall be added to the license fee of such vehicle for each day
   the fee is delinquent after January 31. The penalty shall accrue for
   thirty (30) days. Thereafter, the penalty shall be thirty percent
   (30%) of the annual registration fee, or Two Hundred Dollars
   ($200.00), whichever is greater;
   
   2. For commercial vehicles registered under the provisions of
   subsection B of this section, except those vehicles registered
   pursuant to Section 1133.1 of this title, a penalty shall be assessed
   after the last day of the month following the registration expiration
   date. A penalty of twenty-five cents ($0.25) per day shall be added to
   the license fee of such vehicle and shall accrue for one (1) month.
   Thereafter, the penalty shall be thirty percent (30%) of the annual
   registration fee, or Two Hundred Dollars ($200.00), whichever is
   greater;
   
   3. For new or used manufactured homes, not registered within thirty
   (30) days from date of purchase or date such manufactured home was
   brought into this state, a penalty equal to the registration fee shall
   be assessed; or
   
   4. For all other vehicles a penalty shall be assessed after the last
   day of the month following the expiration date. A penalty of
   twenty-five cents ($0.25) per day shall be added to the license fee of
   such vehicle and shall accrue for three (3) months. Thereafter, the
   penalty shall be Twenty-five Dollars ($25.00), provided that the
   penalty shall not exceed the amount equal to the license fee of such
   vehicle.
   
   D. In addition to all other penalties provided in the Oklahoma Vehicle
   License and Registration Act, Section 1101 et seq. of this title, the
   following penalties shall be imposed and collected by any Revenue
   Enforcement Officer of the Oklahoma Tax Commission upon finding any
   commercial vehicle being operated in violation of the provisions of
   the Oklahoma Vehicle License and Registration Act.
   
   The penalties shall apply to any commercial vehicle found to be
   operating in violation of the following provisions:
   
   1. A penalty in the amount of Fifty Dollars ($50.00) shall be imposed
   upon any person found to be operating a commercial vehicle sixty (60)
   days after the end of the month in which the license plate or
   registration credentials expire without the current year license plate
   or registration credential displayed;
   
   2. A penalty in the amount of Fifty Dollars ($50.00) shall be imposed
   for any person operating a commercial vehicle subject to the provision
   of subsection K of Section 1120 of this title without the proper
   display of, or, carrying in such commercial vehicle, the
   identification credentials issued by the Oklahoma Tax Commission as
   evidence of payment of the fee or tax as provided in subsection K of
   Section 1120 of this title; and
   
   3. A penalty in the amount of One Hundred Dollars ($100.00) shall be
   imposed for any person that fails to register any commercial vehicle
   subject to the Oklahoma Vehicle License and Registration Act.
   
   E. The Tax Commission shall assess the registration fees and penalties
   for the year or years a vehicle was not registered. For vehicles not
   registered for two or more years, the registration fees and penalties
   shall be due only for the current year and one (1) previous year. The
   Oklahoma Tax Commission shall waive road user fees and penalties for
   failure to register a vehicle, provided road user fees shall not be
   waived for the current registration year in cases where said vehicle
   is proven to have been inoperable during the registration period.
   Proof of inoperability may be by, but is not limited to, submission of
   parts or repair receipts or such other evidence deemed appropriate by
   the Oklahoma Tax Commission.
   
   F. In addition to any other penalty prescribed by law, there shall be
   a penalty in the amount of Twenty Dollars ($20.00) upon a finding by a
   revenue enforcement officer that:
   
   1. The registration of a vehicle registered pursuant to Section 1132
   of this title is expired and it is sixty (60) or more days after the
   end of the month of expiration; or
   
   2. The registration fees for a vehicle that is subject to the
   registration fees pursuant to Section 1132 of this title have not been
   paid.
   
   G. If a vehicle is donated to a nonprofit charitable organization
   which organization will transfer such donated vehicle to a current or
   potential recipient of Temporary Assistance to Needy Families as
   determined by the Department of Human Services and which vehicle will
   be used primarily for transportation for job-related or work-related
   activities by such recipient, the nonprofit charitable organization
   shall be exempt from paying any current or past due registration fees,
   excise tax, title or transfer fees, and penalties and interest.
   

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