Oklahoma Administrative Code › Title 260 - Office of Management and Enterprise Services › Chapter 135 - Service Oklahoma › Subchapter 7 - Motor Vehicle › Part 25 - MANUFACTURED HOMES › Section 260:135-7-134 - Manufactured homes

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definition.
"Manufactured home"
means a residential
				  dwelling built in accordance with the National Manufactured Housing
				  Construction and Safety Standards Act of 1974,
				  42 U.S.C., Section
				  5401 et seq., and rules promulgated pursuant
				  thereto and the rules promulgated by the Oklahoma Used Motor Vehicle and Parts
				  Commission pursuant to 47 O.S. § 582. Effective November 1, 2016,
				  manufactured home shall not mean a park model recreational vehicle as defined
				  in 47 O.S. § 1102.
(b)
Initial title and registration.
In most instances, manufactured
				  homes purchased new or brought in from another state are initially titled and
				  registered at Service Oklahoma locations. Thereafter, they are placed on county
				  ad valorem tax rolls and will be issued registration renewal decals by the
				  County Treasurer.
(c)
License
				  plate and decal required.
A manufactured home license plate and
				  registration decal are required on all manufactured homes registered in this
				  state.
(d)
Fees may be
				  prorated for remainder of current year.
For those manufactured homes
				  purchased new or coming in from another state, license plates and corresponding
				  registration decals shall be issued upon payment of the applicable registration
				  fee for the balance of the year.
(e)
Issuance of license and decal for
				  currently registered manufactured homes; proof of payment of ad valorem
				  tax.
For those manufactured homes already located and registered in this
				  state on December 1, 1988, a license plate and registration decal shall be
				  issued upon proof of current ad valorem taxes paid. Proof of payment must be in
				  the form of a Manufactured Home Tag Certification Form or Manufactured Home
				  Certificate. When presented with proof of payment, a license plate and
				  corresponding decal will be issued for a total fee as set forth by
				  statute.
(f)
Basis used for
				  registration fee and excise tax.
Both the registration fee and the
				  excise tax assessment are based upon the selling price of the manufactured
				  home. The selling price will be recorded as both the Factory Delivered Price
				  (FDP) and the Total Delivered Price (TDP) when issuing an original Oklahoma
				  title.
(g)
Excise tax on
				  manufactured homes.
The excise tax on new manufactured homes is levied
				  on one-half of the retail selling price. The excise tax on a used manufactured
				  home will be applied to sixty-five percent (65%) of one-half the resale price.
				  The excise tax rate is levied by the Oklahoma Statutes. Sales tax is not
				  assessed on manufactured homes.
(h)
Sale of manufactured home; transfer of title; change of basis.
If
				  the manufactured home is sold, the title must be transferred to the new owner,
				  who will have the title issued in his/her name. The FDP should be changed to
				  reflect the purchase price. However, the TDP listed on the title will not be
				  changed.
(i)
Proof of payment
				  of ad valorem tax required upon transfer.
Proof of current paid ad
				  valorem taxes must be obtained before transferring ownership of a manufactured
				  home.
(j)
Manner of
				  proof.
Acceptable proof of paid ad valorem taxes will be a Form 936
				  Manufactured Home Certificate or other receipt issued by a county treasurer
				  which lists the manufactured home being transferred and clearly designates that
				  taxes for the current calendar year have been paid in full.
(k)
When other basis used in
				  determining tax.
Should the manufactured home be repossessed or brought
				  in used from out-of-state, the suggested selling price as listed in the
				  automotive reference material prescribed by the Oklahoma Tax Commission will be
				  used as a base price for the registration and collection of excise
				  tax.
(l)
Late registration;
				  penalties.
The penalty for late registration of manufactured homes,
				  which are those not registered within the 30 day period from the date of
				  purchase or the date the manufactured home was brought into this state, shall
				  be an amount equal to the registration fee, less the administrative fee, as set
				  forth by statute.
(m)
Park
				  model recreational vehicle.
A park model recreational vehicle formerly
				  registered as a manufactured home may make application for a change in
				  registration classification by completing an affidavit confirming the unit
				  meets the statutory definition criteria outlined in 47 O.S. § 1102 and
				  submitting to Service Oklahoma for review.