§47-14-103D.

§47-14-103D.
   
   A. No person shall transport or move a manufactured home on any public
   road or highway in this state, except as otherwise provided by law,
   without a permit issued pursuant to the provisions of Sections 14-103A
   and 14-103C of this title and subsection B of this section, and
   without evidence that the required registration fees, excise taxes, or
   ad valorem taxes have been paid on such manufactured home.
   
   B. In addition to the permit information required by the provisions of
   Sections 14-103A and 14-103C of this title, the permit shall also
   include the following:
   
   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 the physical address of the location from
   which the manufactured home is to be moved; and
   
   4. A legal description or the physical address of the location to
   which the manufactured home is to be moved.
   
   C. Except as otherwise provided by law, the Department of Public
   Safety shall not issue a permit to any person to transport or move a
   manufactured home without evidence of payment of the required
   registration fees, ad valorem or excise taxes on such manufactured
   home; provided:
   
   1. Upon proof of possession of a dealer or in-transit license plate,
   issued by the Oklahoma Tax Commission according to the provisions of
   subsection D of Section 1128 of this title, the Department of Public
   Safety shall issue a permit to the holder of such license; and
   
   2. The Department shall issue a permit to the holder of a perfected
   security interest in a manufactured home, or a licensed representative
   thereof, pursuant to a lawful repossession of the manufactured home,
   if the holder or representative is bonded by the state, to move the
   manufactured home to a secure location with a repossession affidavit;
   provided, all registration fees, excise taxes or ad valorem taxes due
   on such home shall be required to be paid within thirty (30) days of
   the issuance of the permit.
   
   D. For the purposes of subsections A and C of this section, an excise
   tax receipt, and manufactured home registration receipt and
   Manufactured Home Registration Decal attached to a certificate of
   title for a manufactured home or receipts and decal as authorized by
   subsection C of Section 1117 of this title shall be evidence of
   payment of the excise tax and registration fees required pursuant to
   the provisions of Section 1135 of this title and Section 2104.3 of
   Title 68 of the Oklahoma Statutes. A receipt for taxes paid from the
   county treasurer of the county in which the manufactured home is
   located shall be evidence of payment of the ad valorem taxes required
   by the provisions of Section 2801 et seq. of Title 68 of the Oklahoma
   Statutes .
   
   E. The Department shall notify the Tax Commission, the county assessor
   of the county from which the manufactured home is to be moved and the
   county assessor of the county in which the manufactured home is to be
   moved of any permits issued pursuant to the provisions of this
   section.