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47-1120.


47-1120.
   
   A. The Oklahoma Tax Commission may, when in the interest of the State
   of Oklahoma and its residents, enter into the International
   Registration Plan or other compacts or agreements with other states to
   permit motor vehicle registration and license taxes on any truck, bus,
   or truck-tractor on a proportional basis commensurate with the use of
   Oklahoma highways. Proportional registration under such plans may be
   permitted for vehicles engaged in interstate commerce or combined
   interstate and intrastate commerce.
   
   B. The Tax Commission shall require that such proportional
   registration be based on the percentage of miles actually operated by
   such vehicles or fleets of vehicles in the State of Oklahoma in the
   preceding year in proportion to the total fleet miles operated both
   within and without Oklahoma. If mileage data is not available for the
   preceding calendar year, the Tax Commission may accept the latest
   twelve-month period available. Such percentage figure, so determined
   by the Tax Commission, shall be the Oklahoma mileage factor. In
   computing the taxes under the foregoing formula, the Tax Commission
   shall first compute the license fees for the entire fleet and then
   multiply the amount by the Oklahoma mileage factor on a dollar basis.
   
   C. Upon receipt of the Oklahoma license and registration tax, which
   shall be paid by cash and/or certified funds, as computed under the
   provisions of the Oklahoma Vehicle License and Registration Act, the
   Tax Commission shall register all such fleet vehicles, and shall issue
   a license plate or decal for each of such vehicles identifying it as
   part of an interstate fleet. The Tax Commission may, upon satisfactory
   review of the payment history of an applicant, waive the requirement
   for payment in cash or certified funds.
   
   D. Vehicles so registered on a prorated basis shall be considered
   fully licensed in Oklahoma and shall be exempt from all further
   registration or license fees under the provisions of the Oklahoma
   Vehicle License and Registration Act; provided that such fleet
   vehicles are proportionally licensed in some other state, territory or
   possession of the United States or some foreign province, state or
   country with which the Tax Commission has entered into a prorationing
   compact or agreement.
   
   If a vehicle is permanently withdrawn from a proportionally registered
   fleet and a replacement vehicle is added to the fleet in the same
   calendar quarter, the replacement vehicle shall be considered fully
   registered as provided in Section 1133 of this title and Section
   14-109 of this title, if the replacement vehicle is registered for a
   weight equal to or less than the vehicle permanently withdrawn, or if
   additional registration fees are paid when the replacement vehicle is
   registered for a weight greater than the vehicle withdrawn. If a
   vehicle is permanently withdrawn from a proportionally registered
   fleet and is not replaced by another vehicle in the same calendar
   quarter, credit shall be allowed as otherwise provided in this
   section.
   
   E. Vehicles subsequently added to a proportionally registered fleet
   after commencement of the registration year shall be proportionally
   registered by applying the mileage percentage used in the original
   application for such fleet for such registration period to the regular
   registration fees due with respect to such vehicle for the remainder
   of the registration year.
   
   F. If a vehicle is permanently withdrawn from a proportionally
   registered fleet because it has been destroyed, sold or otherwise
   completely removed from service, credit shall be allowed. Such credit
   shall be a sum equal to the amount paid with respect to such vehicle
   when it was first proportionally registered in the registration year,
   reduced by one-fourth (1/4) for each calendar quarter or fraction
   thereof elapsing since the beginning of the registration year. The
   credit may be applied against subsequent additions to the fleet to be
   prorated or for other additional registration fees assessed. In no
   event shall credit be allowed for fees beyond such registration year,
   nor shall any such amount be subject to refund. Provided, further,
   that vehicles removed from a prorated fleet or sold to a nonprorated
   fleet for operation in Oklahoma shall be registered in Oklahoma for
   the remaining portion of the year.
   
   G. Mileage proportions for interstate fleets not operated in this
   state during the preceding year will be determined by the Tax
   Commission on the basis of the operations of the fleet the preceding
   year in other states plus the estimated operation in Oklahoma, or, if
   no operations were conducted the previous year in this state, a full
   statement of the proposed method of operation.
   
   H. The records of total mileage operated in all states upon which the
   application is made for a period of three (3) years following the year
   upon which the application is based shall be preserved. Upon request
   of the Tax Commission, such records shall be made available for audit
   as to accuracy of computation and payments. The Tax Commission may
   enter into agreements with agencies of other states administering
   motor vehicle registration laws for joint audits of any such records.
   
   I. The Tax Commission may enter into compacts or agreements with other
   states or other countries or subdivisions of such countries allowing
   reciprocal privileges to vehicles based in such other states and
   operating in interstate commerce if the vehicles are properly
   registered therein.
   
   J. Interchanged vehicles properly registered in another state may be
   granted reciprocal privileges when engaged in a continuous movement in
   interstate commerce, but must register in this state if used in
   intrastate commerce.
   
   K. In addition to those taxes or fees imposed by the Oklahoma Vehicle
   License and Registration Act, the same or substantially the same type
   or category of tax or fee may be imposed upon an out-of-state resident
   as is imposed upon residents of Oklahoma for the same or substantially
   similar use of a vehicle in such other state in the amount, or
   approximate total amount, of any fee or tax, including property, motor
   fuel, excise, sales, use or mileage tax required by the laws of such
   other state to be paid by a resident of this state making the same or
   similar use of a like vehicle in such state.
   
   The Tax Commission shall have the authority to promulgate rules which
   provide procedures for implementation of comparable regulatory fees
   and taxes for vehicles used in this state by residents of other
   states.
   
   Any revenue derived from this subsection shall be apportioned in the
   same manner as provided in Section 1104 of this title.
   
   It is the intention of the Legislature that the motor vehicle
   registration and licensing fees assessed against residents of other
   states operating similar vehicles in Oklahoma be comparably the same
   as the motor vehicle registration and licensing fees assessed against
   residents of Oklahoma operating a similar vehicle for a similar
   purpose in such other state; and that the Tax Commission diligently
   monitor the motor vehicle registration and licensing fees assessed
   against residents of Oklahoma by other states and to provide for
   uniform treatment of Oklahoma residents operating vehicles in other
   states and for residents of other states operating vehicles in
   Oklahoma.
   
   L. The provisions of this section shall not apply to tour bus
   operations issued permits pursuant to Section 1171 of this title.
   
   M. Until December 1, 2000, the Tax Commission may allow fleet vehicles
   to be registered on a staggered system, on a quarterly basis, if the
   registrant submits its application through electronic means. Effective
   December 1, 2000, applicants registering fleet vehicles through
   electronic means may choose their initial monthly period of
   registration.
   

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