Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 9 - Manufactured Homes
Section 710:10-9-7 - Moving manufactured homes

Universal Citation: OK Admin Code 710:10-9-7

Current through Vol. 42, No. 1, September 16, 2024

(a) License plates. Except as described in subsection (b), a current manufactured home license plate, in the form of a permanent metal or temporary dealer plate, is to be displayed at all times when upon a public roadway. [See: 47 O.S. § 1113(E) ] An "M" tag is issued to manufactured home dealers and can only be used for the purchase and delivery of manufactured homes for the dealer's place of business. A "K" tag is an "in-transit" license plate issued to transporters and can be used only for transporting a new manufactured home or in the case of manufactured homes coming into Oklahoma from another state. Neither an "M" tag, nor a "K" tag may be used to transport a repossessed manufactured home, which requires use of a repossession affidavit.

(b) Permit to transport or move; exceptions to payment of ad valorem tax paid in advance. The Department of Public Safety shall not issue a permit to any person to transport or move a manufactured home without evidence of a current calendar year registration and decal on that manufactured home, except:

(1) To the holder of a dealer's license plate ("M" tag) issued by the Oklahoma Tax Commission;

(2) To the holder of a transporter's in-transit license plate ("K" tag) issued by the Oklahoma Tax Commission;

(3) In the case of a manufactured home which is in the state of Oklahoma for less than sixty (60) days and the tax receipts of the state in which residency is claimed are provided; or,

(4) When a properly-completed repossession affidavit, issued pursuant to the terms of Sections 1110 and 1126 of Title 47, has been obtained for use in moving a repossessed manufactured home to a secure location. [See: 47 O.S. § 1113(E) ]

(c) Ad valorem taxes. Issuance of a permit to transport a manufactured home does not relieve the holder of a perfected security interest of the ultimate responsibility for the payment of ad valorem taxes in the county of origin. The repossession lender must obtain a Repossession Affidavit (OTC Form 737) before hiring a manufactured home transporter and has thirty (30) days from the date shown on the repossession affidavit to obtain an OTC Form 936 and pay any fees or taxes which may be due.

(d) Required documentation. In all instances other than those described in (1) through (4) of subsection (b), the Department of Public Safety will require that the following documentation be presented:

(1) A current registration and current year decal; or,

(2) A current OTC Form 936 may also be used, providing the current year decal is affixed. [See: 68 O.S.1997, § 2813]

Amended at 12 Ok Reg 2603, eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 20 Ok Reg 2154, eff 6-26-03

Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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