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47-1115v2.


47-1115v2.
   
   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 H 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. 1. All vehicles, other than those required to be registered
   pursuant 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.
   
   2. Effective December 1, 2000, all fleet vehicles registered pursuant
   to new applications approved pursuant to the provisions of Section
   1120 of this title shall be registered on a staggered system monthly
   basis. The Oklahoma Tax Commission shall notify in writing, prior to
   the 2001 renewal period, all registrants with established accounts,
   who will have the option of changing their registration expiration
   date or remaining with their existing registration expiration date.
   
   3. Applicants seeking to establish Oklahoma as the base jurisdiction
   for registering apportioned fleet vehicles after December 1, 2000, and
   registrants converting an established account to the staggered
   registration system shall have a one-time option of registering for a
   period of not less than four (4) nor greater than fifteen (15) months.
   Subsequent renewals for these registrants will be for twelve (12)
   months, expiring on the last day of the month chosen by the registrant
   under the one-time option as provided herein. In addition, registrants
   with multiple fleets may designate a different registration month of
   expiration for each fleet.
   
   As used in this section, "fleet" shall have the same meaning as set
   forth in the International Registration Plan.
   
   C. The following penalties shall apply for delinquent registration
   fees:
   
   1. For fleet vehicles required to be registered pursuant to the
   provisions of Section 1120 of this title for which a properly
   completed application for registration has not been received by the
   Tax Commission by the last day of the month following the registration
   expiration date, a penalty of thirty percent (30%) of the Oklahoma
   portion of the annual registration fee, or Two Hundred Dollars
   ($200.00), whichever is greater, shall be assessed. The license and
   registration cards issued by the Tax Commission for each fleet vehicle
   shall be valid until two (2) months after the registration expiration
   date;
   
   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. Except as provided in subsection H of Section 1133 of this title,
   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 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
   provisions of Section 1120 or Section 1133 of this title without the
   proper display of, or, carrying in such commercial vehicle, the
   identification credentials issued by the Tax Commission as evidence of
   payment of the fee or tax as provided in Section 1120 or Section 1133
   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
   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 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.
   

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