Okla. Admin. Code § 165:30-21-2
In addition to terms defined in the IFTA, the IFTA Audit Manual, and the IFTA Procedures Manual, the following words and terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Applicant" means any person making an application with the Oklahoma Corporation Commission seeking to license a fleet pursuant to the IFTA.
"Application" means a filing with the Oklahoma Corporation Commission, seeking a license with the Commission pursuant to the IFTA.
"Carrier" means a fleet operator, which engages in the transportation of passengers or property for compensation or hauls its own commodity.
"Credentials" means IFTA identification license and decals.
"Fleet" means one or more vehicles
"Grace period" means two months following the expiration of the license year.
"Interstate" means between or through two or more jurisdictions.
"Intrastate" means from one point within a jurisdiction to another point within the same jurisdiction.
"Operations" means actual movement of a vehicle. For purposes of this Subchapter, operations may be classified as interstate or a combination of interstate and intrastate.
"Person" means an individual, corporation, partnership, association, trust, or other entity
"Qualified Motor Vehicle" means a motor vehicle used, designed, or maintained for transportation of persons or property and:
(A) Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
(B) Having three or more axles regardless of weight; or
(C) Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight. Qualified Motor Vehicle does not include recreational vehicles.
"Recreational Vehicle" means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.
"Records" means all documents, files, and work product and includes but is not limited to, operational records.
"Registration" means the qualification of motor vehicles normally associated with a prepayment of fees for the privilege of using the highway and the issuance of license plate and a registration card or temporary registration-containing owner and vehicle data.
"Registration agent" means a person hired by a licensee to prepare and/or file applications, reports and other documents required for IFTA licensing and reporting in Oklahoma.
"Reporting Period" means a period of time consistent with the calendar quarterly periods of January 1 - March 31, April 1 - June 30, July 1 - September 30, and October 1 - December 31.
"Revocation" means withdrawal of a license and privileges by the licensing jurisdiction.
"Temporary Permit" means a permit issued by the Oklahoma Corporation Commission or its agent to be carried in a qualified vehicle in lieu of carrying the IFTA license and the display of the permanent annual decals. A temporary permit is valid for a period of 30 days to give the carrier adequate time to affix the annual permanent decals.
Okla. Admin. Code § 165:30-21-2