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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
SENATE BILL 1833 By: Jech
AS INTRODUCED
An Act relating to license plates; amending 47 O.S.
2021, Section 1135.1, as last amende d by Section 3,
Chapter 276, O.S.L. 2021 , which relates to special
license plates; providing exception to combined
registration period for certain special license
plate; requiring combination of registration period
and fee remittance with physically disabled license
plate; requiring the Oklahoma Tax Commission to
promulgate rules; prohibiting alteration of certain
apportionment; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STAT E OF OKLAHOMA:
SECTION 1. AMENDATORY 47 O.S. 2021, Section 1135.1, as
last amended by Section 3, Chapter 276, O.S.L. 2021, is amended to
read as follows:
Section 1135.1. A. The Oklahoma Tax Commission is hereby
authorized to design and issue appropriate official special lic ense
plates to persons as provid ed 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
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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 shal l 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
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, 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 s ame time and subject to
a single registration period. The Oklahoma 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 t he
apportionment otherwise provided for in this section.
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On and after January 1, 2022, if a physically dis abled 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 Oklahoma Tax Commission shall determine,
by rule, a method for making required fee and registration peri od
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 s tate
having obtained a proper Oklahoma certificate of title. Such
political subdivisions shall file an ann ual report with the Tax
Commission stating the agency where such vehicle is located. Such
license plates shall be permanent in nature and designed i n 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 own er
who is not a political subdivision.
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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 t itle;
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 Se ction
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 fo r 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 th e handicapped and
used exclusively in the transportation of goods or
materials for such organization,
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d. any vehicle owned and operated by a no nprofit
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, and
(2) holds a valid exemption from ta xation 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 organizat ion 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
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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, a nd for which no
reimbursement of any kind is received from any
health insurance provider, health maintenance
organization or governmental progr am, or
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 rem ain 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
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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 par agraph must have the
name of the tax-exempt or nonprofit organization prominently
displayed upon the outside of the vehicle, except those vehicl es
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 affi xed 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 motio n.
Except as provided in subpar agraph 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 Plat es - such plates shall be
designed for persons who are eligible for a physically disabled
placard under the provi sions of Section 15-112 of this title. It
shall prominently display the international accessibility symbol,
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which is a stylized human figure i n 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
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 vehicl e. 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 modif ications because of the
physical disability of the owner or of a family member within the
second degree of consanguinity of the owner, may regis ter the
vehicle for a flat fee of Twenty -five Dollars ($25.00). This fee
shall be in lieu of all other registra tion 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
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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 ($8.0 0) 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 p ersons may
apply for a hearing-impaired license plate for each vehicle with a
rated carrying capacity of one (1) ton or less upon the presentme nt
of an application on a form furnished by the Tax Commission and
certified by a physician holding a valid licen se to practice
pursuant to the licensing provisions of Title 59 of the Oklahoma
Statutes, attesting that the per son is hearing impaired. The
license plate shall be designed so that such persons may be readily
identified as being hearing impaired. There s hall be no additional
fee for the plate, but all other registration fees provided by the
Oklahoma Vehicle Licens e and Registration Act shall ap ply;
6. Antique or Classic Vehicles License Plates – such plates
shall be designed and issued for any vehicle tw enty-five (25) years
of age or older, based upon the date of manufacture thereof and
which travels on the highwa ys of this state primarily inci dental to
historical or exhibition purposes only.
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The registration fee shall be Eight Dollars ($8.00) and shall b e
in addition to all other registration fees provided by law, except
the registration fees levied by Section 113 2 of this title. Any
person registering an antique or classic vehicle may elect to have
the vehicle registered for a ten -year period. The regi stration fee
for the elected ten-year registration shall be Seventy -five Dollars
($75.00). The motor license ag ent registering the antique or
classic vehicle for a ten-year period shall receive one hundred
percent (100%) of the fees the motor license agen t would have
otherwise received pursuant to subsection A of Section 1141.1 of
this title if the antique or class ic vehicle had been registered on
an annual basis; and
7. Honorary Consul License Plates – such plates shall be
designed to include the words “Honorary Consul” and issued to
persons who are honorary consuls authorized by the United States to
perform consular duties. Persons applying f or such license plates
must show proof of standing as an honorary consul. The fee for such
plate shall be Eight Dollars ($8.00) and shall be in addition to all
other registration fees required by the Oklahoma Vehicle License and
Registration Act. The own er of the vehicle that possesses such
license plates shall return the special license plates to the
Oklahoma Tax Commission if the owner disposes of the vehicle during
the registration year or ceases to be authorized to perfo rm consular
duties.
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C. Special license plates provided by this section shall be
designed in such a manner as to identify the use or ownership o f the
vehicle. Use of any vehicle possessing a special license plate
provided by this section for any purpose n ot specified herein shall
be grounds for revocation of the special license plate and
registration certificate.
D. The fees provided by this sec tion shall be deposited in the
Oklahoma Tax Commission Reimbursement Fund.
SECTION 2. This act shall become effective November 1, 2022.
58-2-3407 QD 1/20/2022 9:48:47 PM