Okla. Admin. Code § 670:20-27-2

Current through Vol. 42, No. 4, November 1, 2024

Section 670:20-27-2 - Titling of all-terrain vehicles, off-road motorcycles, and utility vehicles

(a)General. Only standard type titles, as referenced under OAC 670:20-33-2, will be issued to ATV's, ORM's or utility vehicles.

(b)Information or processes not required. The following do not apply to ATV's, ORM's or utility vehicles:

(1) Salvage, Rebuilt and Junk title issuance or procedures.

(2) Odometer disclosure requirements.

(3) Out-of-state vehicle V.I.N. / Odometer inspection & Declaration of Damage or Theft.

(4) Liability insurance verification.

(5) Submission by owner of driver license number or federal employer's identification number.

(6) Payment of tire recycling fee at time of initial registration.

(7) Transfer of ownership registration fee.

(c)Titling documents required on new ATV's or ORM's purchased on or after July 1, 2005 and utility vehicles purchased on or after July 1, 2008.

(1) A properly assigned Manufacturer's Statement of Origin (MSO), or other acceptable ownership document as determined by Service Oklahoma.

(2) Completed Application for Oklahoma Title (701-6).

(3) A dealer invoice or other acceptable purchase price documentation, as determined by Service Oklahoma.

(d)Titling documents required on used or new ATV's or ORM's purchased prior to July 1, 2005 and utility vehicles purchased prior to July 1, 2008.

(1) Assigned title/MSO; or

(2) A completed Application for Oklahoma Title (701-6) and a bill of sale listing the purchase price, or a completed Declaration of Vehicle Purchase Price (SOK Form 722-1). In this application, the bill of sale is not required to be notarized.

(e)Exemptions from titling. Holders of agricultural exemption permits issued pursuant to 68 O.S. § 1358.1 were exempt from ATV and ORM titling requirements before July 1, 2008. Until that date, such permit holders could transfer ownership of ATV's or ORM's by bills of sale. As set forth by statute, holders of agricultural exemption permits issued pursuant to 68 O.S. § 1358.1 are no longer exempt from titling and registration requirements on ATV's or ORM's that are purchased, or change ownership, on or after July 1, 2008. Permit holders remain exempt from the assessment of excise tax on such transactions.

(f)Chain of title ownership not required. Due to ATV's and ORM's owned by agricultural permit holders being exempt from titling and registration requirements until July 1, 2008, breaks in the title document chain of ownership may occur. As a result, there is no requirement that an assigned Oklahoma title be presented to transfer ownership of an ATV or ORM, provided documentation outlined in (d) above is submitted, even when an Oklahoma title record for a previous owner exists.

(g)Excise tax assessment and exemptions.

(1)Assessment. As set forth by statute, excise tax is to be assessed on new and used ATV's and ORM's purchased on or after July 1, 2005 and new and used utility vehicles purchased on or after July 1, 2008. Excise tax will be assessed on the actual purchase price presented by the purchaser, excluding credit for any trade in, either from a bill of sale or a Declaration of Vehicle Purchase Price (SOK form 722-1). The minimum excise tax amount is set by statute. Failure to obtain title and pay the corresponding levy of excise tax within thirty (30) days of acquiring ownership will result in the assessment of a delinquent excise tax penalty in the amount of $1.00 per day, accruing until paid or until equal to the tax amount due.

(2)Exemptions. Standard vehicle excise tax exemptions, outlined in OAC 670:20-45-5(b), apply to ATV's ORM's and utility vehicles. In addition, agricultural permit holders are exempt from excise tax, when titling their ATV, ORM or utility vehicle, upon presentation of a valid agricultural permit.

(h)Lien filing. Lien filing procedures on ATV's, ORM's and utility vehicles are generally identical to vehicle lien filings referred to in OAC 670:20-41-1 et seq. Liens on ATV's, ORM's or utility vehicles may be filed with only the previously outlined ownership documentation. Until July 1, 2008, any lien/security interest in an ATV or ORM that was perfected before July 1, 2005, and that has not been terminated shall remain perfected, and shall take priority over subsequently perfected lien/security interest in the same ATV even if a certificate of title has been issued on the same ATV on or after July 1, 2005 with a lien recorded.

Okla. Admin. Code § 670:20-27-2

Adopted by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 8/25/2024