Okla. Stat. tit. 47, § 47-1135.1v1

exemption or nonprofit – Physical disability – Indian tribe –

Hearing impaired – Antique vehicles – Honorary consul.

A. The Oklahoma Tax Commission is hereby authorized to design

and issue appropriate official special license plates to persons as

provided by this section.

Special license plates shall not be transferred to any other

person but shall be removed from the vehicle upon transfer of

ownership and retained. The special license plate may then be used

on another vehicle but only after such other vehicle has been

registered for the current year.

Except as provided in subsection B of this section, special

license plates shall be renewed each year by the Tax Commission or a

motor license agent. The Tax Commission shall annually notify by

mail all persons issued special license plates. The notice shall

contain all necessary information and shall contain instructions for

the renewal procedure upon presentation to a motor license agent or

the Tax Commission. The license plates shall be issued on a

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staggered system. The motor license agent fees shall be paid out of

the Oklahoma Tax Commission Reimbursement Fund.

On and after January 1, 2022, if a special license plate is

issued pursuant to this section, except for Legislative License

Plates issued pursuant to paragraph 30 of subsection B of Section

1135.2 of this title, any registration fee required for such plate

pursuant to this section and the fee required pursuant to Section

1132 of this title shall be remitted at the same time and subject to

a single registration period. The Tax Commission shall determine,

by rule, a method for making required fee and registration period

adjustments if a special license plate is obtained during a twelve-

month period for which a registration fee has already been remitted

pursuant to Section 1132 of this title. The combination of fees in

a single remittance shall not alter the apportionment otherwise

provided for in this section.

On and after January 1, 2022, if a physically disabled license

plate is issued pursuant to paragraph 3 of subsection B of this

section, any registration fee required for such plate pursuant to

this section and the fee required pursuant to Section 1132 of this

title shall be remitted at the same time and subject to a single

registration period. The Tax Commission shall determine, by rule, a

method for making required fee and registration period adjustments

when a physically disabled license plate is obtained during a

twelve-month period for which a registration fee has already been

remitted pursuant to Section 1132 of this title. The combination of

fees in a single remittance shall not alter the apportionment

otherwise provided for in this section.

B. The special license plates provided by this section are as

follows:

1. Political Subdivision Plates - such plates shall be designed

for any vehicle owned by any political subdivision of this state

having obtained a proper Oklahoma certificate of title. Such

political subdivisions shall file an annual report with the Tax

Commission stating the agency where such vehicle is located. Such

license plates shall be permanent in nature and designed in such a

manner as to remain with the vehicle for the duration of the life

span of the vehicle or until the title is transferred to an owner

who is not a political subdivision.

The registration fee shall be Eight Dollars ($8.00) and shall be

in addition to all other registration fees provided by law, except

the registration fees levied by Section 1132 of this title;

2. Tax-Exempt or Nonprofit License Plates - such plates shall

be designed for:

a. any motor bus, manufactured home, or mobile chapel and

power unit owned and operated by a religious

corporation or society of this state holding a valid

exemption from taxation issued pursuant to Section

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istration fees levied by Section 1132 of this title;

2. Tax-Exempt or Nonprofit License Plates - such plates shall

be designed for:

a. any motor bus, manufactured home, or mobile chapel and

power unit owned and operated by a religious

corporation or society of this state holding a valid

exemption from taxation issued pursuant to Section

Oklahoma Statutes - Title 47. Motor Vehicles Page 1222

501(a) of the Internal Revenue Code, 26 U.S.C.,

Section 501(a), and listed as an exempt organization

in Section 501(c)(3) of the Internal Revenue Code, as

amended, 26 U.S.C., Section 501(c)(3), and that is

used by the corporation or society solely for the

furtherance of its religious functions,

b. any vehicle owned and operated only by nonprofit

organizations devoted exclusively to youth programs

including, but not limited to, the Girl Scouts and Boy

Scouts of America,

c. any vehicle, except passenger automobiles, owned or

operated by nonprofit organizations actually involved

in programs for the employment of the handicapped and

used exclusively in the transportation of goods or

materials for such organization,

d. any vehicle owned and operated by a nonprofit

organization that provides older persons

transportation to and from medical, dental and

religious services and relief from business and social

isolation,

e. any vehicle owned and operated by a private nonprofit

organization that:

(1) warehouses and distributes surplus foods to other

nonprofit agencies and organizations,

(2) holds a valid exemption from taxation issued

pursuant to Section 501(c) of the Internal

Revenue Code, as amended, 26 U.S.C., Section

501(c), and listed as an exempt organization in

Section 501(c)(3) of the Internal Revenue Code,

as amended, and

(3) uses such vehicle exclusively for the

transportation of such surplus foods,

f. any vehicle which:

(1) is owned and operated by a private, nonprofit

organization which is exempt from taxation

pursuant to the provisions of Section 501(c)(3)

of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3), and which is primarily funded by a

fraternal or civic service organization with at

least one hundred local chapters or clubs, and

(2) is designed and used to provide mobile health

screening services to the general public at no

cost to the recipient, and for which no

reimbursement of any kind is received from any

health insurance provider, health maintenance

organization or governmental program, or

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g. any vehicle owned and operated by the Civil Air

Patrol, a congressionally chartered corporation that

also serves an auxiliary of the United States Air

Force and which is exempt from taxation pursuant to

the provisions of Section 501(c)(3) of the Internal

Revenue Code, 26 U.S.C., Section 501(c)(3), and is

used exclusively for its corporate missions of

aerospace education, cadet programs and emergency

services. Such license plates shall be permanent in

nature and designed in such a manner as to remain with

the vehicle for the duration of the life span of the

vehicle or until the title to such vehicle is

transferred to an owner who is not subject to this

exemption. Such vehicles shall be exempt from the

registration fees levied under Section 1132 of this

title, except that an initial registration fee of

Twenty-five Dollars ($25.00) shall apply to each

vehicle.

Any person claiming to be eligible for a tax-exempt or nonprofit

license plate under the provisions of this paragraph must have the

name of the tax-exempt or nonprofit organization prominently

displayed upon the outside of the vehicle, except those vehicles

registered pursuant to the provisions of subparagraph b of this

paragraph, unless such display is prohibited by federal or state law

or by state agency rules. No vehicle shall be licensed as a tax-

exempt or nonprofit vehicle unless the vehicle has affixed on each
the

name of the tax-exempt or nonprofit organization prominently

displayed upon the outside of the vehicle, except those vehicles

registered pursuant to the provisions of subparagraph b of this

paragraph, unless such display is prohibited by federal or state law

or by state agency rules. No vehicle shall be licensed as a tax-

exempt or nonprofit vehicle unless the vehicle has affixed on each

side thereof, in letters not less than two (2) inches high and two

(2) inches wide, the name of the tax-exempt or nonprofit

organization or the insignia or other symbol of such organization

which shall be of sufficient size, 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.

Except as provided in subparagraph g of this paragraph, the

registration fee shall be Eight Dollars ($8.00) and shall be in

addition to all other registration fees provided by law, except the

registration fees levied by Section 1132 of this title;

3. Physically Disabled License Plates - such plates shall be

designed for persons who are eligible for a physically disabled

placard under the provisions of Section 15-112 of this title. It

shall prominently display the international accessibility symbol,

which is a stylized human figure in a wheelchair. The Tax

Commission shall also design physically disabled license plates for

motorcycles owned by persons who are eligible for a physically

disabled placard pursuant to the provisions of Section 15-112 of

this title. Upon the death of the physically disabled person, the

disabled license plate shall be returned to the Tax Commission.

There shall be no fee for such plate in addition to the rate

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provided by the Oklahoma Vehicle License and Registration Act for

the registration of the vehicle. For an additional fee of Ten

Dollars ($10.00), a person eligible for a physically disabled

license plate shall have the option of purchasing a duplicate

physically disabled special license plate which shall be securely

attached to the front of the vehicle. The original physically

disabled special license plate shall be securely attached to the

rear of the vehicle at all times.

Any person who is eligible for a physically disabled license

plate and whose vehicle has had modifications because of the

physical disability of the owner or of a family member within the

second degree of consanguinity of the owner, may register the

vehicle for a flat fee of Twenty-five Dollars ($25.00). This fee

shall be in lieu of all other registration fees provided by the

Oklahoma Vehicle License and Registration Act;

4. Indian Tribal License Plates - such plates shall be designed

for any vehicle of a Native American Indian Tribal Association

exempted in Sections 201 through 204 of Public Law 97-473 and used

by the tribal association exclusively for the furtherance of its

tribal functions.

The registration fee shall be Eight Dollars ($8.00) and shall be

in addition to all other registration fees provided by law, except

the registration fees levied by Section 1132 of this title;

5. Hearing Impaired License Plates - such plates shall be

designed for persons who are hearing impaired. Such persons may

apply for a hearing-impaired license plate for each vehicle with a

rated carrying capacity of one (1) ton or less upon the presentment

of an application on a form furnished by the Tax Commission and

certified by a physician holding a valid license to practice

pursuant to the licensing provisions of Title 59 of the Oklahoma

Statutes, attesting that the person is hearing impaired. The

license plate shall be designed so that such persons may be readily

identified as being hearing impaired. There shall be no additional

fee for the plate, but all other registration fees provided by the

Oklahoma Vehicle License and Registration Act shall apply; and
ice

pursuant to the licensing provisions of Title 59 of the Oklahoma

Statutes, attesting that the person is hearing impaired. The

license plate shall be designed so that such persons may be readily

identified as being hearing impaired. There shall be no additional

fee for the plate, but all other registration fees provided by the

Oklahoma Vehicle License and Registration Act shall apply; and

6. Antique or Classic Vehicles License Plates – such plates

shall be designed and issued for any vehicle twenty-five (25) years

of age or older, based upon the date of manufacture thereof and

which travels on the highways of this state primarily incidental to

historical or exhibition purposes only.

The registration fee shall be Eight Dollars ($8.00) and shall be

in addition to all other registration fees provided by law, except

the registration fees levied by Section 1132 of this title. Any

person registering an antique or classic vehicle may elect to have

the vehicle registered for a ten-year period. The registration fee

for the elected ten-year registration shall be Seventy-five Dollars

($75.00). The motor license agent registering the antique or

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classic vehicle for a ten-year period shall receive one hundred

percent (100%) of the fees the motor license agent would have

otherwise received pursuant to subsection A of Section 1141.1 of

this title if the antique or classic vehicle had been registered on

an annual basis.

C. Special license plates provided by this section shall be

designed in such a manner as to identify the use or ownership of the

vehicle. Use of any vehicle possessing a special license plate

provided by this section for any purpose not specified herein shall

be grounds for revocation of the special license plate and

registration certificate.

D. The fees provided by this section shall be deposited in the

Oklahoma Tax Commission Reimbursement Fund.