Okla. Stat. tit. 47, § 47-1129

Exemptions.

A. Special mobilized machinery shall not be subject to any

section or provision of the Oklahoma Vehicle License and

Registration Act, Section 1101 et seq. of this title, except the

provisions of this section.

Special mobilized machinery shall be permitted on the use of the

highways of this state when proper registration and permits, as

provided in this section, are in the possession of the operator.

B. Owners of qualifying equipment hereunder may elect to

register such equipment either under this section or under other

applicable provisions of this act. Application covering qualifying

equipment may be made to Service Oklahoma or their authorized

licensed operators for registering special mobilized machinery.

Upon payment of a registration fee of Twenty-five Dollars ($25.00),

the applicant shall be granted a certificate of registration in

acknowledgment of qualification by Service Oklahoma. The

certificate of registration must at all times be carried with the

equipment and be available for inspection by an investigating

officer.

C. In addition to the registration fee, Service Oklahoma shall

collect at time of registration an additional fee of Five Hundred

Fifty Dollars ($550.00) per unit for equipment qualifying under the

terms of this section. This fee of Five Hundred Fifty Dollars

($550.00) shall include the constitutional ad valorem tax and shall

be allocated by Service Oklahoma in the same manner and percentage

as registration and permit fees are presently allocated under the

provisions of this act. Payment of this fee shall be due on January

1 of each calendar year and must be paid in no event later than

February 1 of each calendar year. The penalty for noncompliance

with this provision shall be a double fee in the amount of One

Thousand One Hundred Dollars ($1,100.00). For qualifying equipment

purchased during the calendar year, Service Oklahoma shall collect a

fee which shall be pro rata of the annual fee as hereinbefore

defined. Provided, however, the fee for qualifying equipment

registered in another state and utilized for emergency or temporary

service, not to exceed thirty (30) days, shall be calculated in the

same manner as set forth in subsection A of Section 1122 of this

title.

D. Other provisions of this section relating to registration

and other laws of this state relating to registration, fees, or

licensing shall not apply to such special mobilized equipment when

the same is manufactured in Oklahoma and sold for delivery and

exclusive use without the state or when returned temporarily for

modification or repair. In addition, the registration, fees, and

licensing provisions of the laws of this state shall not apply to

Oklahoma Statutes - Title 47. Motor Vehicles Page 1195

special mobilized equipment temporarily brought into the state, with

subsequent movement back out of the state, solely for fabrication,

repair, testing, alteration, modification, refurbishing, or

maintenance. This subsection shall in no way exempt the equipment

described herein from the levy of ad valorem taxes.