§47-1124.1.

§47-1124.1.
   
   The Oklahoma Tax Commission is authorized to issue temporary permits
   or authorization for any vehicle to be proportionally registered in
   this state or which is currently proportionally registered in this
   state under the provisions of the International Registration Plan.
   Such temporary permit or authorization shall authorize a vehicle to be
   driven on the public roads of this state pending completion by the
   Commission of an application for proportional registration of such
   vehicle. The temporary permit or authorization shall be recognized in
   lieu of registration in this state. The temporary permit or
   authorization shall clearly indicate the time and date of issuance,
   the reason for the issuance, and the date of expiration, which shall
   not exceed forty-five (45) days, including the day of issuance. The
   Commission may enter into reciprocal agreements with other states for
   recognition of temporary permits or authorizations.
   
   The Commission may assign the temporary permits or authorization to
   owners or operators of vehicles subject to proportional registration
   and such owners or operators may issue the temporary permits or
   authorization as needed for the operation of vehicles that will be
   operated as a fleet of proportionally registered vehicles. Owners or
   operators shall be accountable for all temporary permits or
   authorization assigned to them by the Commission and shall be subject
   to audit by the Commission.
   
   An application shall be filed with the Motor Vehicle Division within
   fifteen (15) days to proportionally register any vehicle for which a
   temporary permit or authorization has been issued.
   
   Any owner or operator that is unable to produce, or refuses to
   produce, upon request by the Commission, any unissued temporary permit
   or authorization assigned to such owner or operator, shall be subject
   to the following penalty:
   
   A fee of One Hundred Eighty Dollars ($180.00) which is an amount equal
   to the fee for the number of seventy-two-hour temporary permits,
   provided for in Section 1124 of this title, that would be required for
   the operation of a vehicle for a forty-five-day period.
   
   If, as the result of an audit, it is determined that any owner or
   operator has used temporary permits or authorizations to avoid payment
   of proportional registration fees, all remaining unissued temporary
   permits or authorizations in the possession of such owner or operator
   shall be returned to the Commission, and the Commission may deny
   further use of temporary permits or authorizations by such owner or
   operator for a minimum period of six (6) months.