Okla. Stat. tit. 47, § 47-1125

vehicle - Exceptions.

A. If the owner of a vehicle becomes employed in this state,

the vehicle is deemed to be subject to tax in this state and, within

thirty (30) days from the date of employment, shall be registered

upon the same terms and conditions that resident owners are required

to register such vehicles in this state. However, the owner of the

vehicle who is employed in this state and commutes daily from an

adjoining state shall be exempt from the provisions in this section.

The penalty for failure to register the vehicle in the manner

provided in this subsection shall be equal to the license or

registration fee due, and any such vehicle may be seized and held at

any time for any such delinquency and sold for nonpayment of the

license or registration fees in the same manner that domestic

vehicles may be seized and sold at any time of the year upon ten

(10) days' notice.

If the vehicle is detained by a law enforcement officer of this

state and it is determined that the owner of such vehicle has failed

to comply with the provisions of this subsection, a penalty of Ten

Dollars ($10.00) shall be assessed in addition to the penalties

previously provided in this section. This penalty of Ten Dollars

($10.00) shall be paid to the pension fund of the law enforcement

officer, as defined in Section 1-147 of Title 47 of the Oklahoma

Statutes, who detained the vehicle.

B. Any student certified as a full-time-equivalent student by

an institution of higher learning in this state and being a

nonresident of Oklahoma, presently attending any institution of

higher learning, shall not be required to purchase an Oklahoma

license plate, provided that the state of residence of such student

affords a similar exemption to Oklahoma students attending

institutions of higher learning in such state. This exception for

nonresident students does not apply when such student registers to

vote as a resident in Oklahoma.

C. Any vehicle, including a manufactured home, other than a

commercial truck which is owned by a visiting nonresident and is

properly registered in its native state for the current year and

remains here for any period in excess of sixty (60) days shall be

registered upon the same terms and conditions that resident owners

are required to register such vehicles in this state. Any vehicle

within this state, owned by a nonresident which is not properly

registered in its native state for the current year, shall be

Oklahoma Statutes - Title 47. Motor Vehicles Page 1191

registered under the same terms and conditions as such domestic

vehicles are required to be registered.