Okla. Stat. tit. 47, § 47-591.8

title - Inspection of certificates of title and vehicles -

Destruction of license plates - Reporting of vehicle identification

numbers - Time limit.

A. An automotive dismantler and parts recycler, duly licensed

by this act, shall have the authority to transfer the certificate of

title to a motor vehicle as a dealer. Prior to the sale of any motor

vehicles at salvage pools or salvage disposal sales, a salvage title

or junked title shall be issued for any salvage or junked vehicle as

defined in Section 1105 of this title.

B. Any and all certificates of title, whether original,

salvage, rebuilt, or junked titles, salvage certificates, other

certificates of ownership, or ownership records, as approved by the

Oklahoma Tax Commission, to vehicles owned by a licensed automotive

dismantler and parts recycler, which vehicles have been dismantled,

destroyed, or otherwise processed so that the vehicles are no longer

capable of being used as motor vehicles, shall be inspected by

properly identified employees or agents of the Oklahoma Used Motor

Vehicle, Dismantler, and Manufactured Housing Commission, at least

Oklahoma Statutes - Title 47. Motor Vehicles Page 914

annually, at the place of business of the licensed automotive

dismantler and parts recycler. Upon verification that the vehicle

is no longer capable of being used as a motor vehicle, the employee

or agent of the Commission shall remove the license plate and the

certificate of title, salvage certificate, other certificate of

ownership or ownership record from the licensed automotive

dismantler and parts recycler. The Commission shall destroy the

license plate and deliver the certificates and ownership records to

the Oklahoma Tax Commission.

C. Each licensed automotive dismantler and parts recycler that

dismantles, destroys, or otherwise processes vehicles so that the

vehicles are no longer capable of being used as motor vehicles, each

month, shall report the vehicle identification numbers of the

vehicles to the Oklahoma Tax Commission, upon forms prescribed by

the Oklahoma Tax Commission. The report shall include any vehicle

which is a hull, junked, abandoned or not a complete, self-

propelling vehicle, if there is a vehicle identification number for

the incomplete vehicle. The Oklahoma Tax Commission shall cancel

said certificates of title. The vehicle identification numbers on

the certificates of titles, salvage titles, other certificates of

ownership or ownership records to motor vehicles no longer capable

of being used as motor vehicles shall be preserved in the computer

files of the Oklahoma Tax Commission for at least five (5) years

from the date the certificates of title are delivered by the

Commission to the Oklahoma Tax Commission.

D. Each vehicle or incomplete vehicle required to be reported

to the Oklahoma Tax Commission by this section shall be reported on

or before the fifteenth day of the next succeeding month after the

month in which the vehicle or incomplete vehicle was received by the

licensed automotive dismantler and parts recycler. Each vehicle or

incomplete vehicle, which is incapable of operation or use on the

public roads or has no resale value except as a source of parts,

scrap or junk or has an eighty percent (80%) loss in fair market

value, possessed by a licensed automotive dismantler and parts

recycler on the effective date of this act shall be reported to the

Oklahoma Tax Commission within ninety (90) days. The vehicle

identification numbers on all reported vehicles shall be preserved

in the computer of the Oklahoma Tax Commission for at least five (5)

years, even if the ownership records may have been previously

destroyed or surrendered to the Oklahoma Tax Commission.

E. If the vehicle identification number for a vehicle, which is

incapable of operation or use on the public roads and has no resale

value except as a source of parts, scrap or junk or has an eighty
reserved

in the computer of the Oklahoma Tax Commission for at least five (5)

years, even if the ownership records may have been previously

destroyed or surrendered to the Oklahoma Tax Commission.

E. If the vehicle identification number for a vehicle, which is

incapable of operation or use on the public roads and has no resale

value except as a source of parts, scrap or junk or has an eighty

percent (80%) loss in fair market value, is not reported to the

Oklahoma Tax Commission, the licensed automotive dismantler and

parts recycler shall be required to obtain a junked title for said

vehicle. An Oklahoma licensed automotive dismantler and parts

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recycler shall not be required to obtain a junked title for a junked

vehicle or any other vehicle which is dismantled, destroyed or

otherwise processed so that the vehicle is no longer capable of

being operated or used on the public roads, if the vehicle is

reported to the Oklahoma Tax Commission.