§47-1117.

§47-1117.
   
   A. Unless otherwise provided by law, any person purchasing a new or
   used manufactured home or owning a manufactured home which has not
   been registered in this state shall register such manufactured home
   pursuant to the provisions of subsection B of this section and obtain
   a certificate of title as provided in Section 1105 of this title.
   
   B. The application for registration and certificate of title shall be
   made to the Oklahoma Tax Commission or to a motor license agent. Such
   application shall be accompanied by the registration fees required by
   Section 1135 of this title and any penalties thereon. The application
   for registration and certificate of title shall include:
   
   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;
   
   4. The actual retail selling price of the manufactured home excluding
   Oklahoma taxes; and
   
   5. 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.
   
   Upon the filing of an application for registration and certificate of
   title, the payment of fees as required by Section 1133 of this title,
   the excise tax as provided for in Section 2104.3 of Title 68 of the
   Oklahoma Statutes and the furnishing of proof satisfactory to the Tax
   Commission or motor license agent that all ad valorem taxes have been
   paid, the Tax Commission or motor license agent shall assign the
   manufactured home a distinctive number and shall issue to the owner of
   the manufactured home a certificate of title, a manufactured home
   registration receipt, Manufactured Home Registration Decal, and an
   excise tax receipt. The certificate of title number shall be recorded
   in the computer data system required by Section 1113 of this title in
   order to collect and store information concerning the subsequent ad
   valorem tax payments for such manufactured home. The receipts and
   decal shall be permanently attached to the title by the Tax Commission
   or agent. An excise tax receipt so attached shall constitute evidence
   of payment of the excise tax required by the provisions of Section
   2104.3 of Title 68 of the Oklahoma Statutes. Thereafter, the owner of
   a manufactured home shall be assessed the ad valorem tax as provided
   in Section 2801 et seq. of Title 68 of the Oklahoma Statutes.
   
   C. If an applicant has satisfactorily shown to the Tax Commission or
   to a motor license agent, that the applicant owns the manufactured
   home sought to be registered, but is unable to produce the documentary
   evidence of title, the Tax Commission or motor license agent may issue
   a manufactured home registration receipt, Manufactured Home
   Registration Decal and excise tax receipt to the applicant. In such
   instances, the Tax Commission or motor license agent shall indicate on
   the receipt given the applicant the reason for not issuing a
   certificate of title. It shall be the duty of the applicant to
   immediately take all necessary steps to obtain an Oklahoma certificate
   of title. It shall be unlawful for such applicant to sell the
   manufactured home until such title has been obtained by the applicant.
   After receiving a certificate of title, the applicant shall then take
   such title, registration and excise tax receipts and decal to the Tax
   Commission or motor license agent for permanent attachment of the
   receipts to the title.
   
   D. The Department of Public Safety shall issue a permit immediately to
   the holder of a perfected security interest or licensed representative
   thereof, if the holder or representative is bonded by the state, to
   move the manufactured home to a secure location with a repossession
   affidavit. However, all excise taxes and ad valorem taxes due on such
   a manufactured home shall be required to be paid within thirty (30)
   days of the issuance of the permit. A certificate of title for a
   manufactured home shall not be issued pursuant to a repossession prior
   to the furnishing of proof satisfactory to the Tax Commission or motor
   license agent that all ad valorem taxes due have been paid.
   
   E. The Department shall issue a permit immediately to a licensed
   manufactured home dealer to move a trade-in to a secure location with
   a trade-in affidavit. However, all excise taxes and ad valorem taxes
   due on such a manufactured home trade-in shall be required to be paid
   within thirty (30) days of the issuance of the permit. A certificate
   of title for a manufactured home trade-in shall not be issued prior to
   the furnishing of proof satisfactory to the Tax Commission or a motor
   license agent that all ad valorem taxes due have been paid. A receipt
   evidencing payment of ad valorem taxes for the current year shall
   constitute satisfactory proof that all ad valorem taxes due have been
   paid.
   
   F. The Department shall issue a moving permit for a manufactured home
   which bears a current year license plate and decal.