Oklahoma § 47-1120 - Proportional registration

§ 47-1120. Proportional registration

A. The Corporation 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. Any action taken by

the Oklahoma Tax Commission with respect to the International

Registration Plan or other such compacts or agreements prior to July

1, 2004, shall remain in effect unless altered by the Corporation

Commission pursuant to its authority to do so after the effective

date of this act.

B. The Corporation 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 reporting period in proportion to the total

fleet miles operated both within and without Oklahoma. If the

registrant did not incur mileage during the preceding reporting

period, the registrant shall pay fees for its future operations in

accordance with the International Registration Plan. Such

percentage figure, so determined by the Corporation Commission,

shall be the Oklahoma mileage factor. In computing the taxes under

the foregoing formula, the Corporation 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 Corporation Commission shall register all such

fleet vehicles, and shall issue a license plate, cab card or decal

for each of such vehicles identifying it as part of an interstate

fleet. The Corporation Commission may, upon satisfactory review of

Oklahoma Statutes - Title 47. Motor Vehicles

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 Corporation 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 month, 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 month, 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 those months elapsing since the

beginning of the registration year. The credit may be applied

against subsequent additions to the fleet, with the exception of

vehicles removed from a renewal fleet and later added back to the

same 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. 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 Corporation Commission, such records

Oklahoma Statutes - Title 47. Motor Vehicles

shall be made available for audit as to accuracy of computation and

payments. The Corporation Commission may enter into agreements with

agencies of other states administering motor vehicle registration

laws for joint audits of any such records.

H. The Corporation 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.

I. 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.

J. 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-ofstate 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 Corporation 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 Corporation

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.

Added by Laws 1985, c. 179, § 23, operative July 1, 1985. Amended

by Laws 1987, c. 6, § 9, emerg. eff. March 16, 1987; Laws 1989, c.

218, § 2, emerg. eff. May 9, 1989; Laws 1995, c. 24, § 1, eff. Nov.

1, 1995; Laws 1997, c. 294, § 3, eff. July 1, 1997; Laws 1999, c.

232, § 3, eff. July 1, 1999; Laws 2001, c. 358, § 6, eff. July 1,

2001; Laws 2004, c. 522, § 15, eff. July 1, 2004; Laws 2008, c. 168,

§ 2, emerg. eff. May 12, 2008; Laws 2009, c. 182, § 2, eff. Nov. 1,

2009; Laws 2016, c. 235, § 2, eff. July 1, 2016.

Oklahoma Statutes - Title 47. Motor Vehicles

NOTE: Laws 2004, c. 534, § 6 repealed by Laws 2005, c. 1, § 70,

emerg. eff. March 15, 2005.