Oklahoma Administrative Code
Title 260 - Office of Management and Enterprise Services
Chapter 135 - Service Oklahoma
Subchapter 7 - Motor Vehicle
Part 31 - SPECIAL PERMITS
Section 260:135-7-165 - Special mobilized machinery

(a) Description. Special Mobilized Machinery (SMM) are special purpose machines or devices which derive no revenue from the transportation of persons or property, whose use of the highways is only incidental and whose useful revenue producing service is performed at destinations in an area away from the traveled surface of an established open highway. SMM may be either truck or trailer mounted. Unless stated specifically otherwise, the following provisions apply to both configurations.

(b) Truck mounted SMM - excise tax assessment. Truck mounted SMM may register either as SMM, or at any other registration classification for which the vehicle type, vehicle use and vehicle owner qualify. Standard excise tax applies to truck mounted SMM registered as such. Vehicle sales tax is not assessed.

(c) Trailer mounted SMM - excise tax assessment. Trailer mounted SMM may register only as SMM, as such equipment does not qualify under any other registration classification. An expiring commercial trailer license plate is to be issued, at the applicable SMM registration rate. Standard excise tax applies. Vehicle sales tax is not assessed.

(d) Qualification certificate and fee. Special Mobilized Machinery is required to have a qualification certificate (authority) before any registration or permit can be issued. The qualification certificate may be obtained through Service Oklahoma or any Service Oklahoma location. The qualification certificate remains valid for as long as ownership of the SMM does not change. If this qualification certificate is lost, or should ownership of the SMM change, a new certificate must be obtained.

(e) Licensed operator to issue title and registration. Licensed operators are authorized to title and register SMM, using the qualification certificate number assigned by the licensed operator or Service Oklahoma.

(f) Registration fee; expiration; penalties. The fee for a full year registration is set forth by statute. All Special Mobilized Machinery registrations expire in December. On February 2, the registration fee doubles.

(g) Reciprocity for out-of-state vehicles. Special Mobilized Machinery properly registered in another state may pass through this state under that out-of-state registration provided the unit is not put into service within this state. Special Mobilized Machinery entering from another state and placed into service in the State of Oklahoma must be registered for the remainder of the year.

(h) Temporary operation. SMM registered in another state and utilized for temporary service in this state may operate by temporary permit for not more than thirty (30) days in any calendar year. Absent a change of ownership, if an out-of-state registered SMM unit to which a temporary permit has been issued is operated in excess of thirty (30) days in Oklahoma in any calendar year, the unit must be titled and registered for the remainder of the year.