Okla. Admin. Code § 670:20-23-2

Current through Vol. 42, No. 3, October 15, 2024

Section 670:20-23-2 - Tax exempt license plates

(a)Classifications. Tax exempt license plates are divided into two categories:

(1)Nonrenewable. Nonrenewable license plates are issued to political subdivisions of the State and other entities as provided by statute. Nonrenewable plates are issued at no cost to State agencies, the Oklahoma Highway Patrol, the Oklahoma Military Department, and volunteer fire departments organized under Title 18 of the Oklahoma Statutes. Nonrenewable plates are issued at an initial fee set forth by statute to vehicles owned and operated by Counties, Cities, Schools and the Civil Air Patrol. Each of these groups is issued a distinctive plate with a distinctive prefix. Yearly validation decals are not issued with these types of exempt plates as they are nonrenewable and nontransferable (unless transferring to same type of exempt entity).

(2)Renewable. All other tax exempt organizations are issued renewable license plates. These plates are designated by an "E" prefix and must be renewed annually, for a fee set forth by statute, plus an insurance verification fee.

(b)Display of exempt organization. All tax exempt organizations, with the exception of political subdivisions of the State (State, County, City and School) and organizations which are prohibited from such displays, must have the name or symbol of the tax exempt or nonprofit organization prominently displayed on both sides of the vehicle in letters not less than 2 inches high and 2 inches wide and of such shape and color as to be readily legible during daylight hours from a distance of fifty (50) feet while the vehicle is not in motion.

(c)Display not required when prohibited by law. The Statute provides for a waiver of the sign requirement if such a display is prohibited by federal or state law or by state agency rules and regulations.

(d)Affidavit of tax exempt registration. An "Affidavit for Tax Exempt Registration" (SOK Form 701-29) must be completed by the vehicle registrant. On the affidavit, the registrant must indicate, by marking the specific statutory vehicle registration exemption applicable to their organization and confirm that the exempt vehicle either meets the sign requirements, or that the sign requirement is inapplicable because of a federal or state law or regulation. If the latter situation is indicated, a photocopy of the applicable federal or state law or state agency rule and regulation must be submitted. Tax exempt organizations statutorily exempted from the sign requirement are not required to complete the signage verification portion of the affidavit.

Okla. Admin. Code § 670:20-23-2

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