{"data":{"id":"us-ok/okla.-stat.-tit.-47-47-1120","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 47, § 47-1120","heading":"Proportional registration","body":"A. The Corporation Commission may, when in the interest of the\n\nState of Oklahoma and its residents, enter into the International\n\nRegistration Plan or other compacts or agreements with other states\n\nto permit motor vehicle registration and license taxes on any truck,\n\nbus, or truck-tractor on a proportional basis commensurate with the\n\nuse of Oklahoma highways. Proportional registration under such\n\nplans may be permitted for vehicles engaged in interstate commerce\n\nor combined interstate and intrastate commerce. Any action taken by\n\nthe Oklahoma Tax Commission with respect to the International\n\nRegistration Plan or other such compacts or agreements prior to July\n\n1, 2004, shall remain in effect unless altered by the Corporation\n\nCommission pursuant to its authority to do so after the effective\n\ndate of this act.\n\nB. The Corporation Commission shall require that such\n\nproportional registration be based on the percentage of miles\n\nactually operated by such vehicles or fleets of vehicles in the\n\nState of Oklahoma in the reporting period in proportion to the total\n\nfleet miles operated both within and without Oklahoma. If the\n\nregistrant did not incur mileage during the preceding reporting\n\nperiod, the registrant shall pay fees for its future operations in\n\naccordance with the International Registration Plan. Such\n\npercentage figure, so determined by the Corporation Commission,\n\nshall be the Oklahoma mileage factor. In computing the taxes under\n\nthe foregoing formula, the Corporation Commission shall first\n\ncompute the license fees for the entire fleet and then multiply the\n\namount by the Oklahoma mileage factor on a dollar basis.\n\nC. Upon receipt of the Oklahoma license and registration tax,\n\nwhich shall be paid by cash and/or certified funds, as computed\n\nunder the provisions of the Oklahoma Vehicle License and\n\nRegistration Act, the Corporation Commission shall register all such\n\nfleet vehicles, and shall issue a license plate, cab card or decal\n\nfor each of such vehicles identifying it as part of an interstate\n\nfleet. The Corporation Commission may, upon satisfactory review of\n\nthe payment history of an applicant, waive the requirement for\n\npayment in cash or certified funds.\n\nD. Vehicles so registered on a prorated basis shall be\n\nconsidered fully licensed in Oklahoma and shall be exempt from all\n\nfurther registration or license fees under the provisions of the\n\nOklahoma Vehicle License and Registration Act; provided that such\n\nfleet vehicles are proportionally licensed in some other state,\n\nterritory or possession of the United States or some foreign\n\nprovince, state or country with which the Corporation Commission has\n\nentered into a prorationing compact or agreement.\n\nIf a vehicle is permanently withdrawn from a proportionally\n\nregistered fleet and a replacement vehicle is added to the fleet in\n\nthe same calendar month, the replacement vehicle shall be considered\n\nfully registered as provided in Section 1133 of this title and\n\nSection 14-109 of this title, if the replacement vehicle is\n\nregistered for a weight equal to or less than the vehicle\n\npermanently withdrawn, or if additional registration fees are paid\n\nwhen the replacement vehicle is registered for a weight greater than\n\nthe vehicle withdrawn. If a vehicle is permanently withdrawn from a\n\nproportionally registered fleet and is not replaced by another\n\nvehicle in the same calendar month, credit shall be allowed as\n\notherwise provided in this section.\n\nE. Vehicles subsequently added to a proportionally registered\n\nfleet after commencement of the registration year shall be\n\nproportionally registered by applying the mileage percentage used in\n\nthe original application for such fleet for such registration period\n\nto the regular registration fees due with respect to such vehicle\n\nfor the remainder of the registration year.\n\nF. If a vehicle is permanently withdrawn from a proportionally\nroportionally registered\n\nfleet after commencement of the registration year shall be\n\nproportionally registered by applying the mileage percentage used in\n\nthe original application for such fleet for such registration period\n\nto the regular registration fees due with respect to such vehicle\n\nfor the remainder of the registration year.\n\nF. If a vehicle is permanently withdrawn from a proportionally\n\nregistered fleet because it has been destroyed, sold or otherwise\n\ncompletely removed from service, credit shall be allowed. Such\n\ncredit shall be a sum equal to the amount paid with respect to such\n\nvehicle when it was first proportionally registered in the\n\nregistration year, reduced by those months elapsing since the\n\nbeginning of the registration year. The credit may be applied\n\nagainst subsequent additions to the fleet, with the exception of\n\nvehicles removed from a renewal fleet and later added back to the\n\nsame fleet, to be prorated or for other additional registration fees\n\nassessed. In no event shall credit be allowed for fees beyond such\n\nregistration year, nor shall any such amount be subject to refund.\n\nProvided, further, that vehicles removed from a prorated fleet or\n\nsold to a nonprorated fleet for operation in Oklahoma shall be\n\nregistered in Oklahoma for the remaining portion of the year.\n\nG. The records of total mileage operated in all states upon\n\nwhich the application is made for a period of three (3) years\n\nfollowing the year upon which the application is based shall be\n\npreserved. Upon request of the Corporation Commission, such records\n\nshall be made available for audit as to accuracy of computation and\n\npayments. The Corporation Commission may enter into agreements with\n\nagencies of other states administering motor vehicle registration\n\nlaws for joint audits of any such records.\n\nH. The Corporation Commission may enter into compacts or\n\nagreements with other states or other countries or subdivisions of\n\nsuch countries allowing reciprocal privileges to vehicles based in\n\nsuch other states and operating in interstate commerce if the\n\nvehicles are properly registered therein.\n\nI. Interchanged vehicles properly registered in another state\n\nmay be granted reciprocal privileges when engaged in a continuous\n\nmovement in interstate commerce, but must register in this state if\n\nused in intrastate commerce.\n\nJ. In addition to those taxes or fees imposed by the Oklahoma\n\nVehicle License and Registration Act, the same or substantially the\n\nsame type or category of tax or fee may be imposed upon an out-of-\n\nstate resident as is imposed upon residents of Oklahoma for the same\n\nor substantially similar use of a vehicle in such other state in the\n\namount, or approximate total amount, of any fee or tax, including\n\nproperty, motor fuel, excise, sales, use or mileage tax required by\n\nthe laws of such other state to be paid by a resident of this state\n\nmaking the same or similar use of a like vehicle in such state.\n\nThe Corporation Commission shall have the authority to\n\npromulgate rules which provide procedures for implementation of\n\ncomparable regulatory fees and taxes for vehicles used in this state\n\nby residents of other states.\n\nAny revenue derived from this subsection shall be apportioned in\n\nthe same manner as provided in Section 1104 of this title.\n\nIt is the intention of the Legislature that the motor vehicle\n\nregistration and licensing fees assessed against residents of other\n\nstates operating similar vehicles in Oklahoma be comparably the same\n\nas the motor vehicle registration and licensing fees assessed\n\nagainst residents of Oklahoma operating a similar vehicle for a\n\nsimilar purpose in such other state; and that the Corporation\n\nCommission diligently monitor the motor vehicle registration and\n\nlicensing fees assessed against residents of Oklahoma by other\n\nstates and to provide for uniform treatment of Oklahoma residents\nbly the same\n\nas the motor vehicle registration and licensing fees assessed\n\nagainst residents of Oklahoma operating a similar vehicle for a\n\nsimilar purpose in such other state; and that the Corporation\n\nCommission diligently monitor the motor vehicle registration and\n\nlicensing fees assessed against residents of Oklahoma by other\n\nstates and to provide for uniform treatment of Oklahoma residents\n\noperating vehicles in other states and for residents of other states\n\noperating vehicles in Oklahoma.","path":["OK Code","Title 47"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os47.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"080589aa44d01fbf6f6210188815133cf8d4fd44c4397bc0ab71dd796c7f8c61","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-47-47-1119","next":"us-ok/okla.-stat.-tit.-47-47-1120.1"},"notice":"GroundRules: Original legal text. Not legal advice."}