Okla. Stat. tit. 42, § 42-91.1: Abandoned vehicle auctions – Exemption from fees and

taxes.

Any abandoned vehicle auction performed by a class AA wrecker or

lien claimant shall be exempt from all prior years’ tag fees, title

fees, stop flag fees, and any other fees imposed by the state from

the prior ownership of the vehicle. The wrecker operator, lien

claimant, or buyer of the abandoned vehicle will be responsible only

for fees incurred after the completion of the abandoned vehicle sale

unless the buyer is the registered vehicle owner prior to the towing

or abandonment of the vehicle, in which case all fees will be due

from the buyer. Vehicles purchased from a class AA wrecker at an

abandoned vehicle auction on which a junk title will be issued,

shall be exempt from motor vehicle excise tax.