Okla. Admin. Code § 670:10-7-6

Current through Vol. 41, No. 24, September 3, 2024

Section 670:10-7-6 - Procedures for refunds to applicant [NEW] (a) Refund procedures

(a)Refund procedures. All possible vehicle/boat/outboard motor related refund situations are to be referred to the Motor Vehicle Division of Service Oklahoma. To initiate a refund under the noted circumstances the taxpayer must make a refund request, submitting the appropriate documentation and/or information. The following is normally required to initiate a refund, under the noted circumstances:

(1)Overcharge on registration. A refund request with appropriate documentation confirming the registration fee remitted. The original registration receipts reflecting the overcharge may also be required.

(2)Duplicate registration for the same vehicle. A refund request with appropriate documentation confirming both registration remittances, as well as the duplicate registration decal and/or license plate last issued.

(3)Registration of a vehicle no longer owned. A refund request with appropriate documentation confirming the registration remittance, as well as the registration decal and/or license plate issued and proper evidence of the disposition of the vehicle. Such evidence may be a copy of a sales or trade-in contract, a photocopy of the assigned certificate of title, or a notarized affidavit signed by the refund applicant, stating that the vehicle has been sold and identifying the vehicle by serial number and listing the date sold and to whom.

(4)Excise tax or sales tax paid in error or overcharge. A refund request with appropriate documentation confirming the excise tax or sales tax remittance and documentation or information confirming the overcharge or tax exemption.

(5)Wrong registration classification. A refund request with appropriate documentation confirming the incorrect registration and re-registration at the correct classification. The improper license plate and/or registration decal must be returned, as well. The registering licensed operator may be required to submit a notarized statement of error for a refund to be allowed. (This is not to be confused with the process of changing registration classification during a registration period).

(b)No refund for change in type of registration. When the type of registration is being changed no refund is due (as in noncommercial registration to farm registration).

(c)Refund for change of laden weight of a commercial vehicle. The only circumstance under which the registration for a commercial vehicle's weight can be reduced is when the error is made by the licensed operator. In order to issue a refund in this instance, both original registrations and a notarized statement signed by the licensed operator showing that the error was made in their office must be submitted.

(d)Refunds payable to taxpayer. Refund vouchers will be issued payable to the taxpayer for whom the payment was remitted, not payable to the remitter of the payment, if different.

Okla. Admin. Code § 670:10-7-6

Adopted by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 8/25/2024