reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-7 - Operational records

Current through Vol. 41, No. 20, July 1, 2024
Operational records shall be documents supporting miles
				  traveled in each jurisdiction and the total miles traveled. These documents can
				  be fuel reports, trip sheets, logs, or computer runs that can be supported by
				  source documents, when requested. An acceptable source document to verify fleet
				  mileage is some type of Individual Vehicle Distance Record (IVDR). IVDRs should
				  contain the following basic information:
(1) Date of trip (starting and ending);
(2) Trip origin and destination;
(3) Routes of travel and/or
				beginning and ending odometer readings;
(4) Total trip mileage (including all
				movement, loaded, empty, deadhead, and/or bobtail miles);
(5) Mileage by jurisdiction;
(6) Unit number or vehicle identification
				number;
(7) Vehicle fleet number;
(8) Registrant's name; and
(9) Driver's signature and/or
				name.
Transferred from OAC
				  710:60-4-7 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok Reg
				  2927)
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-8 - Maintenance and availability of operational records

Current through Vol. 41, No. 20, July 1, 2024
(a) Operational records must be maintained
				for a period of three (3) years after the close of the registration year for
				which the records were included in the application. Failure to maintain the
				required records may result in an assessment in accordance with Section 1015 of
				the IRP.
(b) Failure to make
				records available upon proper request shall result in an assessment in
				accordance with Section 1015 of the IRP.
(c) Failure to maintain or make records
				available may also subject the registrant to denial of apportion
				privilege.
Transferred from OAC
				  710:60-4-8 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok Reg
				  2927); Amended at 24 Ok Reg 1814, eff 7-1-07
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-9 - Failure to pay additional fee assessments

Current through Vol. 41, No. 20, July 1, 2024
Failure to pay any additional fees shall constitute cause for
				  denial, suspension or revocation of the registration and reciprocal privileges
				  of the registrant, and notification to other IRP
				  jurisdictions.
Transferred from OAC
				  710:60-4-9 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok Reg
				  2927)
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-10 - Renewal applications

Current through Vol. 41, No. 20, July 1, 2024
When an application for renewal of proportional registration
				  is not received on or before the first day of the month of expiration, the
				  applicant cannot be assured that a registration cab card and plate will be
				  issued for display of credentials prior to the enforcement date. Registrants
				  whose renewal application is not received on or before the expiration date must
				  renew all vehicles in their fleet unless proof of disposition of these vehicles
				  is provided. If this proof shows that the vehicle(s) were disposed of after
				  expiration, those vehicles must be included in the renewal fleet. Registrants
				  whose renewal application is not received on or before the expiration date
				  shall be subject to enforcement for display of credentials on the day following
				  the expiration date.
Transferred from OAC
				  710:60-4-10 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok
				  Reg 2927); Amended at 24 Ok Reg 1814, eff 7-1-07; Amended at 25 Ok Reg 1546,
				  eff 7-1-08
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-11 - Enforcement

Current through Vol. 41, No. 20, July 1, 2024
(a) Credentials for
				the current registration year may be displayed upon receipt, but shall be
				displayed on the vehicle by 12:01 a.m., on the enforcement date, since
				enforcement for display of current registration year credentials will begin on
				the enforcement date, unless extended by the Commission.
(b) Registrants whose renewal application is
				not received on or before the expiration date cannot avail themselves of the
				grace period and shall be subject to enforcement.
(c) Vehicles apprehended for improper
				registration credentials may be subject to arrest and fine in the jurisdiction
				in which the violation occurs.
(d)
				IRP apportioned registration does not include special fuel requirements,
				operating authority or over dimensional and overweight permits.
Transferred from OAC
				  710:60-4-11 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok
				  Reg 2927); Amended at 23 Ok Reg 2325, eff
				  7-1-06
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-13 - Amended mileage/adding states [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred from OAC
				  710:60-4-13 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok
				  Reg 2927); Amended at 23 Ok Reg 2325, eff 7-1-06; Amended at 25 Ok Reg 1546,
				  eff 7-1-08
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-14 - Audits

Current through Vol. 41, No. 20, July 1, 2024
(a) If operational
				records are not maintained at a location within the State of Oklahoma and
				cannot be made available for audit at a location within Oklahoma, the
				registrant may be required to reimburse the Corporation Commission, for
				expenses incurred for performance of an audit at a location outside
				Oklahoma.
(b) Registrants selected
				for audit whose fleet size exceeds two hundred (200) vehicles are required to
				submit detailed records in the electronic format established by the Commission
				in order to conduct an audit.
Transferred from OAC
				  710:60-4-14 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok
				  Reg 2927); Amended at 23 Ok Reg 2325, eff 7-1-06; Amended at 25 Ok Reg 1546,
				  eff 7-1-08
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-15 - Mileage

Current through Vol. 41, No. 20, July 1, 2024
(a) Any actual
				distance operated during the reporting period must be filed with the renewal
				application. If no actual distance was incurred in any jurisdiction during the
				reporting period, then the average-per-vehicle distance per member jurisdiction
				chart must be used to renew the fleet registration.
(b) If a registrant does not travel in more
				than one (1) jurisdiction for an entire registration year plus an additional
				six (6) months, the registrant is presumed not to intend to travel in more than
				one (1) jurisdiction, and therefore does not qualify for apportioned
				registration. That presumption may be overcome by current documentation of
				actual out of state travel presented by the registrant, which must be confirmed
				and approved by the Transportation Division.
Transferred from OAC
				  710:60-4-15 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok
				  Reg 2927); Amended at 23 Ok Reg 2325, eff 7-1-06; Amended at 25 Ok Reg 1546,
				  eff 7-1-08
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-16 - Application disapproval

Current through Vol. 41, No. 20, July 1, 2024
(a) An
				application will be denied if it is not properly completed. It is the
				responsibility of the applicant or registrant to submit all information
				required by the application instructions and attach all necessary
				documentation.
(b) The applicant or
				registrant or his agent will be notified if an application is denied and the
				reasons therefore or if additional information is needed.
(c) An application that has been denied may
				be resubmitted by the applicant or registrant but will be processed as a new
				application upon receipt of the resubmission.
(d) If the applicant believes that the
				application was wrongfully denied, the applicant may, within thirty (30) days
				from the notice of denial, file a written protest of the denial with the
				Transportation Division under the provisions of OAC 165:5.
(e) No extensions, temporary operating
				authority, or temporary credentials will be issued for vehicles listed on a
				denial application.
Transferred from OAC
				  710:60-4-16 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok
				  Reg 2927); Amended at 23 Ok Reg 2325, eff 7-1-06; Amended at 25 Ok Reg 1546,
				  eff 7-1-08
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-17 - Temporary registration

Current through Vol. 41, No. 20, July 1, 2024
New fleet vehicles, or vehicles being added to any existing
				  fleet, must have some form of temporary registration prior to operation if
				  permanent IRP credentials have not been issued. All forms of temporary
				  registration are valid for the period shown and will be honored by all IRP
				  jurisdictions when properly completed and validated.
(1) Temporary registration may be obtained
				directly from the IFTA/IRP Section, Transportation Division, Oklahoma
				Corporation Commission, P.O. Box 52948, Oklahoma City, Oklahoma, 73152-2948 by
				filing a supplemental application with all required documents.
(2) Temporary registration or credentials may
				only be issued to new accounts after all required registration fees are paid.
(3) Self-issue temporary
				registrations are available only to established Oklahoma-based IRP registrants,
				and may be used for vehicle(s) added to the fleet, substitute license plates
				and weight increase applications to the registrant's account. Self-issued
				temporary registrations may not be used for renewal vehicles.
(A) Registrants with self-issue temporary
				authority are allowed to acquire temporary registration prior to the submission
				of a supplemental application. To be eligible to self-issue temporary
				registration, a registrant must:
(i) Have no
				delinquencies;
(ii) Be base plated
				in Oklahoma for the past two full registration years;
(iii) Be the motor carrier responsible for
				safety;
(iv) Be base plated in
				accordance with OAC
				165:30-19-5 requirements;
				and,
(v) Have over one hundred
				(100) power units in the apportioned fleet.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-18 - Compliance confirmation

Current through Vol. 41, No. 20, July 1, 2024
(a)
				New registrants may be contacted within six (6) months of registration to
				determine if required records are being maintained and give guidance on
				maintaining proper records. Initial contact will be by telephone or in writing.
				If the initial contact is unsuccessful, contact will be made by visiting the
				registrant's established place of business or residence.
(b) New registrants who are not maintaining
				proper records at the time of initial contact will be provided guidance on
				maintaining proper records.
(c)
				The Commission will then notify the registrant who has received guidance
				pursuant to subsection (b), in writing, of the date on which proper second-year
				operational records must be made available by the registrant for inspection.
(d) If at that time, the
				registrant is unable to provide proper second-year operational records, the
				registrant will not be allowed to apportionally register in Oklahoma for the
				third year without a complete pre-registration audit of the renewal
				application.
(e) The Administrator
				of the IRP Section may deny or revoke the issuance of a registrant's IRP
				credentials based upon the registrants' motor carrier being placed out of
				service by the Federal Motor Carrier Safety Administration.
(f) A registrant who wishes to contest a
				denial, or revocation, of registrants' credentials is entitled to a hearing
				under the procedures contained in Subchapter 25 of the Commission's Rules of
				Practice, OAC 165:5.
Transferred from OAC
				  710:60-4-18 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok
				  Reg 2927); Amended at 23 Ok Reg 2325, eff 7-1-06; Amended at 25 Ok Reg 1546,
				  eff 7-1-08
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-19 - Trip permits and hunters permits

Current through Vol. 41, No. 20, July 1, 2024
(a) A seventy-two (72) hour trip permit
				provides full registration to trucks, truck-tractors, trailers, semi trailers,
				and motorbuses, which are not registered in Oklahoma.
(1) The permit is valid for either interstate
				or intrastate movement. This permit cannot be issued for a vehicle, which has
				been apprehended by law enforcement officers for improper
				registration.
(2) Out of state
				vehicles eligible for apportioned registration, but not registered as such,
				will be required to purchase a seventy-two (72) hour trip permit before
				proceeding through the State of Oklahoma.
(3) Trip permits are available from the
				Transportation Division of the Commission and Commission contracted wire
				services. The cost of the permit is set forth by 47 O.S. §
										1124(B)
				with any processing fee as set by Commission rule. Trip permits obtained
				through permit services may have additional fees associated with issuance. Once
				a trip permit is issued, no refunds will be allowed.
(4) An operator of a motor vehicle possessing
				an expired, altered, or undated temporary permit shall be deemed to be
				operating an unregistered motor vehicle and shall be subject to full
				registration and penalty.
(5) A
				permit must be issued on newly purchased trucks carrying a load and driving to
				another state for registration.
(6)
				Only one (1) copy of a seventy-two (72) hour permit receipt will be given to
				applicant.
(7) A trip permit
				effective date shall not be more than seventy-two (72) hours from the time it
				is issued.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 19 - Registration Pursuant to the International Registration Plan › Section 165:30-19-20 - Incorporation by reference

Current through Vol. 41, No. 20, July 1, 2024
(a)
Reference to the International Registration Plan ("IRP").
When
				reference is made to the International Registration Plan or "IRP", it shall
				mean, unless the context clearly indicates otherwise, the registration
				reciprocity agreement among the various states of the United States and the
				provinces of Canada, including the Audit Procedures Manual, which provides for
				payment of license fees for apportionable vehicles on the basis of fleet miles
				operated in the various jurisdictions, to which Oklahoma is a signatory state,
				as published by International Registration Plan, Inc., as currently
				amended.
(b)
Incorporation.
The following Articles are, unless otherwise
				specifically provided, incorporated by reference in their entirety:
(1) Articles I through XV and all appendices
				of the International Registration Plan ("IRP"); and,
(2) The International Registration Plan Audit
				Procedures Manual.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated to
				  facilitate the administration, enforcement, and collection of motor fuel taxes
				  under the International Fuel Tax Agreement (IFTA) and Oklahoma Motor Fuel Tax
				  Code (68 O.S. §§
									601 et
				  seq.).
Added at 23 Ok Reg 509,
				  eff 12-19-05 (emergency); Added at 23 Ok Reg 2325, eff
				  7-1-06
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-3 - Application and renewal

Current through Vol. 41, No. 20, July 1, 2024
Any person based in Oklahoma operating a qualified motor
				  vehicle(s) in two or more member jurisdictions is required to license under
				  this Agreement, except as indicated in IFTA Articles of Agreement Sections R310
				  and R500.
Added at 23 Ok Reg 2325,
				  eff 7-1-06
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-4 - Fuel permits

Current through Vol. 41, No. 20, July 1, 2024
(a) In
				lieu of motor fuel tax licensing under IFTA , persons may elect to satisfy
				motor fuels use tax obligations for up to one hundred twenty (120) consecutive
				hours by purchasing a Fuel Permit.
(b) Fuel permits are valid for a period of
				one-hundred twenty (120) hours from the time the permit is effective, and may
				be obtained from the Commission or one of the authorized fuel permitting
				services. Once a fuel permit is issued, no refunds will be allowed.
(c) A fuel permit effective date shall not be
				more than seventy-two (72) hours from the time it is issued.
Added at 23 Ok Reg 2325,
				  eff 7-1-06; Amended at 29 Ok Reg 951, eff
				  7-1-12
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-5 - Application for license

Current through Vol. 41, No. 20, July 1, 2024
A person shall file an application for licensing with the
				  Commission on the prescribed form. The fuel tax license application shall have
				  the following specified content:
(1)
				The account identification number specified in IFTA Procedures Manual Section
				P200;
(2) Name and social security
				number of owner(s), partners or corporate officers;
(3) Legal business name (if different from
				the name given above);
(4) Physical
				location of the business;
(5)
				Mailing address of the business;
(6) Email address;
(7) Signature and date;
(8) Number of IFTA decals required by
				licensee;
(9) Decal fee, as set
				forth in OAC 165:5;
(10) Statement
				of existence of bulk storage in all member jurisdictions;
(11) A statement that the applicant agrees to
				comply with reporting, payment, recordkeeping, and license display requirements
				as specified in the International Fuel Tax Agreement. The applicant further
				agrees that base jurisdiction may withhold any refunds due if applicant is
				delinquent on payment of fuel taxes due any member jurisdiction. Failure to
				comply with these provisions shall be grounds for revocation of license in all
				member jurisdictions; and
(12) A
				statement to the effect that the applicant certifies with his or her signature
				that, to the best of his or knowledge, the information is true, accurate, and
				complete and any falsification subjects him or her to appropriate penalties of
				perjury.
(13) The USDOT number of
				the applicant.
Added at 23 Ok Reg 2325,
				  eff 7-1-06; Amended at 24 Ok Reg 1814, eff
				  7-1-07
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-6 - Designation of licensee

Current through Vol. 41, No. 20, July 1, 2024
Tax licensing under the International Fuel Tax Agreement
				  shall be in the name of the licensee. IFTA Articles of Agreement Section R500
				  designates the party responsible for reporting and payment of fuel taxes in the
				  case of lessors/lessees, independent contractors, and household goods
				  agents.
Added at 23 Ok Reg 2325,
				  eff 7-1-06
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-7 - Application processing

Current through Vol. 41, No. 20, July 1, 2024
(a) Upon receipt of
				an IFTA fuel tax license application from a new or renewing applicant, the
				Commission shall check all entries on the application to ensure that they are
				complete. If the Commission feels more information is required, the licensee
				should immediately be contacted requesting the required information. Upon being
				satisfied that the application is correct and all fees prescribed by law or
				Commission rule have been paid, the Commission shall issue the fuel tax
				credentials for the fleet.
(b) The
				Transportation Division may withhold issuing requested decals if fulfilling the
				request would result in the licensee having over 25% more decals in their
				possession than their fleet size. If the Division withholds decals under this
				provision, it will only withhold that portion of the decal request that causes
				the licensee's decal inventory to exceed the 25% figure.
(c) IFTA licensees are required to account
				for all decals issued to them under the IFTA program. Licensees must ensure
				that decals are assigned only to vehicles that are subject to the fuel and
				distance requirements of the IFTA program of the licensee. Decals, not issued
				to vehicles subject to fuel and distance requirements, must be produced for
				inspection upon request of the Transportation Division. Failure to adequately
				account for decals, or produce decals for inspection, may subject the licensee
				to penalty of $250 per decal.
(d)
				Applicants for an IFTA fuel tax licensee are required to file for their license
				electronically if their fleet size exceeds 25 vehicles to avoid additional
				processing fees. Fleet size is determined by the number of decals applied for
				in the current license year.
(e)
				Licensees whose fleet size exceeds 25 vehicles are required to file all
				quarterly returns electronically to avoid additional processing fees. Fleet
				size is determined by the number of decals purchased in the current license
				year.
Added at 23 Ok Reg 2325,
				  eff 7-1-06; Amended at 24 Ok Reg 1814, eff 7-1-07; Amended at 26 Ok Reg 1398,
				  eff 7-1-09
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-8 - Non-issuance of license

Current through Vol. 41, No. 20, July 1, 2024
A license will not be issued if the applicant has been
				  previously licensed under the IFTA and that license is still under revocation
				  by any member jurisdiction or the application contains any misrepresentation,
				  misstatement, or omission of information required in the
				  application.
Added at 23 Ok Reg 2325,
				  eff 7-1-06
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-9 - Bond requirement

Current through Vol. 41, No. 20, July 1, 2024
To protect the interests of the State of Oklahoma and the
				  member jurisdictions of the International Fuel Tax Agreement, the Commission
				  may, for cause, require licensees to file a surety bond payable to the State of
				  Oklahoma for motor fuel taxes accruing against the licensee as a result of the
				  IFTA program. Bonds may be required for failure to file timely returns, or
				  remittances, or when an audit indicates problems severe enough that, in the
				  Commission's discretion, a bond is required to protect the interests of
				  Oklahoma and the member jurisdictions.
(1) Bonds may be required from licensees who
				have filed two or more delinquent IFTA tax returns, made two or more delinquent
				remittances, or made two or more payments drawn on accounts with insufficient
				funds, within the most recent 12 calendar months.
(2) A surety bond required for one of the
				above reasons must be in place before a licensee's suspended account can be
				reinstated.
Added at 23 Ok Reg 2325,
				  eff 7-1-06
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-10 - Bond amount

Current through Vol. 41, No. 20, July 1, 2024
Licensees who are required to post a surety bond shall
				  provide the equivalent of at least twice the estimated average tax liability
				  for the reporting period for which the licensee will be required to file a tax
				  return. The Commission will direct that licensees required to post surety for
				  severe audit problems, provide surety in the amount of the established audit
				  liability, or at least twice the estimated average tax liability for the
				  reporting period for which the licensee will be required to file a tax return
				  depending on the circumstances, or BOTH if the Commission deems the problem
				  severe enough.
Added at 23 Ok Reg 2325,
				  eff 7-1-06
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-11 - License renewal

Current through Vol. 41, No. 20, July 1, 2024
(a) A
				renewal license and decals for the following calendar year will be issued upon
				application and payment of all fees prescribed by law or rules of the
				Commission, if the license has not been revoked or canceled, all returns have
				been filed, and all motor fuels use taxes, penalties and interest due have been
				paid.
(b) Licensees whose renewal
				application is not received on or before the expiration date shall be subject
				to enforcement for display of credentials on the day following the expiration
				date.
Added at 23 Ok Reg 2325,
				  eff 7-1-06
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-12 - Denial, revocation, and reinstatement

Current through Vol. 41, No. 20, July 1, 2024
(a) The
				Administrator of the IFTA Section may deny the issuance of a motor carrier's
				IFTA license based upon the motor carrier's failure to provide IFTA returns
				and/or remittances to other member jurisdictions, or to prove it is qualified
				to obtain a IFTA license, or may revoke an IFTA license issued under 68 O.S.
				§
									607(E)
				if he determines a motor carrier has:
(1)
				Made a knowing falsification of a material fact in a uniform
				application;
(2) Failed to timely
				file a quarterly IFTA tax return;
(3) Failed to timely pay in full a liability
				indicated on a quarterly IFTA tax return;
(4) Failed to timely pay in full a liability
				determined by an audit of the motor carrier's records;
(5) Paid any amount due under the IFTA
				program with a check drawn on an account with insufficient funds;
(6) Any other just cause to protect the
				interests of the state of Oklahoma and/or the IFTA member
				jurisdictions.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-13 - Reporting requirements

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Every person licensed under 68 O.S. §
									607
				shall make and transmit to the Commission, on or before the last day of April,
				July, October and January of each year, upon a form prescribed and furnished by
				the Commission, a verified quarterly return, showing the total distance
				traveled by the licensee in all jurisdictions and the total volume (in gallons)
				of motor fuel or diesel fuel purchased or received in each jurisdiction on
				which the motor fuel tax levied by that jurisdiction has been paid to that
				jurisdiction. The return will also show the total distance and the total
				taxable distance traveled by the licensee in each IFTA jurisdiction, and the
				total volume (in gallons) of motor fuel or diesel fuel consumed in each IFTA
				jurisdiction. The total volume (in gallons) of motor fuel or diesel fuel
				purchased or received in each IFTA jurisdiction shall be deducted from the
				total number of gallons of motor fuel or diesel fuel consumed by the licensee
				in each jurisdiction to determine the number of gallons of motor fuel or diesel
				fuel upon which each jurisdictions' motor fuel tax is to be computed and
				paid.
(b) Every person licensed
				under this article who travels less than five thousand (5,000) miles distance
				in all jurisdictions other than Oklahoma, based upon the four most recently
				filed consecutive quarterly returns, may request approval, at the option of the
				Commission, to file an annual return in lieu of filing the quarterly
				return.
Added at 23 Ok Reg 2325,
				  eff 7-1-06; Amended at 25 Ok Reg 1546, eff
				  7-1-08
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-14 - Due and delinquency dates

Current through Vol. 41, No. 20, July 1, 2024
Every licensee at the time of filing each quarterly report
				  shall report and pay to the Commission the full amount of tax due for the
				  preceding quarter at the rates provided for on the return. The completed report
				  and tax remittance are due and payable on the first day of the succeeding
				  quarter for which the report is filed, and if not paid, is delinquent from and
				  after the last day of such month. If the last day of the month falls on a
				  Saturday, Sunday, or legal holiday, the next business day shall be considered
				  the final filing date.
Added at 23 Ok Reg 2325,
				  eff 7-1-06
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-15 - Penalty

Current through Vol. 41, No. 20, July 1, 2024
(a) When any
				licensee fails to submit to the Commission any report required or the full
				amount of the tax due hereunder before the delinquency date, the licensee shall
				pay, in addition to the interest provided for herein, a penalty of Fifty
				Dollars ($50.00) or 10% of the tax due, whichever is greater, for each
				occurrence.
(b) Penalty may be
				waived by the Commission for good cause shown when requested in writing by the
				licensee within 30 days of assessment or the filing of a return showing penalty
				due. The Transportation Division is authorized by the Commission to waive
				penalty amounts equal to or less than $1,000 for good cause shown. Good cause
				while not limited to the items below may include:
(1) Commission error causing the
				delinquency,
(2) Extended history
				of timely filing (at least two years) and payments prior to the delinquency,
				or
(3) Natural disaster causing the
				delinquency.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-16 - Interest

Current through Vol. 41, No. 20, July 1, 2024
(a) When any
				licensee fails to make a required tax remittance to the Commission before the
				delinquency date, the licensee shall pay, in addition to the penalty provided
				for herein, interest in the amount as prescribed in the IFTA. When
				delinquencies of a fractional month occur, the effected jurisdictions will not
				receive their tax payments until the following transmittal month. Therefore,
				interest on delinquencies for a fractional portion of a month shall be
				calculated at the full month rate.
(b) In accordance with the International Fuel
				Agreement, the Commission cannot waive interest assessed and/or paid by a
				licensee on behalf of other jurisdictions. Licensees desiring other
				jurisdiction(s) interest waivers must receive written authorization from the
				other jurisdiction(s) and present such waivers to the Transportation Division.
				Upon confirmation, the Transportation Division may remove the amounts from an
				assessment, or if previously paid, refund those amounts to the
				licensee.
(c) Interest due on
				Oklahoma's portion of fuel taxes remitted on an IFTA quarterly return may be
				waived by the Commission for good cause shown. Good cause, while not limited to
				the items below, may include:
(1) Commission
				error causing the delinquency,
(2)
				Extended history of timely filing (at least two years) and payments prior to
				the delinquency, or
(3) Natural
				disaster causing the delinquency.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-17 - Incorporating the International Fuel Tax Agreement

Current through Vol. 41, No. 20, July 1, 2024
(a) When reference is made to IFTA, it shall
				mean, unless the context clearly indicates otherwise, the motor fuel use tax
				reciprocity agreement between the United States contiguous states and certain
				Canadian provinces, including the Procedures Manual and the Audit Manual, which
				allows a licensee to report and pay motor fuel use taxes to a base jurisdiction
				for distribution to other member jurisdictions in which the licensee traveled
				and incurred motor fuel use tax liability, as published by International Fuel
				Tax Association, Inc., as amended. IFTA can be found online at
https://www.iftach.org
.
(b) The following Articles are, unless
				otherwise specifically provided, incorporated by reference in their entirety:
(1) Articles I through XXI of the
				International Fuel Tax Agreement (IFTA);
(2) The International Fuel Tax Agreement
				Audit Manual; and
(3) The
				International Fuel Tax Agreement Procedures Manual.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-18 - Operational records

Current through Vol. 41, No. 20, July 1, 2024
Operational records shall be documents supporting miles
				  traveled in each jurisdiction and the total miles traveled. These documents can
				  be fuel reports, trip sheets, logs or computer runs that can be supported by
				  source documents, when requested. An acceptable source document to verify fleet
				  mileage is some type of Individual Vehicle Distance Record (IVDR). IVDRs should
				  contain the following basic information:
(1) Date of trip (starting and
				ending);
(2) Trip origin and
				destination;
(3) Routes of travel
				and/or beginning and ending odometer readings;
(4) Total trip mileage (including all
				movement, loaded, empty, deadhead, and/or bobtail miles);
(5) Mileage by jurisdiction;
(6) Unit number or vehicle identification
				number;
(7) Vehicle fleet
				number;
(8) Registrant's name;
				and
(9) Driver's signature and/or
				name.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-19 - Maintenance and availability of operational records

Current through Vol. 41, No. 20, July 1, 2024
(a) An IFTA licensee shall retain the records
				of its operations to which IFTA reporting requirements apply for a period of
				four (4) years following the date the IFTA tax return for such operations was
				due or was filed, whichever is later, plus any period covered by waivers or
				jeopardy assessments. Failure to maintain the required records may result in an
				assessment in accordance with the IFTA Procedures Manual.
(b) Failure to make records available upon
				proper request shall result in an assessment in accordance with the IFTA
				Procedures Manual.
(c) Failure to
				maintain or make records available may also subject the licensee to revocation
				of its IFTA license or denial of the issuance of a license.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 21 - International Fuel Tax Agreement › Section 165:30-21-20 - Audits

Current through Vol. 41, No. 20, July 1, 2024
(a) If operational
				records are not maintained at a location within the State of Oklahoma and
				cannot be made available for audit at a location within Oklahoma, the licensee
				may be required to reimburse the Corporation Commission, for expenses incurred
				for performance of an audit at a location outside Oklahoma.
(b) Licensees selected for audit whose fleet
				size exceeds two hundred (200) vehicles are required to submit detailed records
				in the electronic format established by the Commission in order to conduct an
				audit.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 23 - Motor License Agents ("MLA") › Section 165:30-23-1 - Responsibility for errors in application and computation

Current through Vol. 41, No. 20, July 1, 2024
(a) A motor license agent shall adhere to the
				IRP application and processing requirements as conveyed by the Commission. A
				motor license agent's permission to process IRP applications may be rescinded
				without notice for repeated failure or refusal to follow such requirements.
(b) A motor license agent shall be
				responsible for errors in tax application, computations, and/or fee
				computations and collections while performing registration of vehicles pursuant
				to Section
				1120 of Title 47 of the Oklahoma
				Statutes.
(c) Upon demand for
				payment, the motor license agent must, within 15 days, remit the full amount of
				any error determined to be due, or if unable to pay the full amount, the agent
				may make a written request to the Commission for consideration of an extension
				of time to remit monies due.
Added at 24 Ok Reg 1814,
				  eff 7-1-07
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 23 - Motor License Agents ("MLA") › Section 165:30-23-2 - Allowable fees and charges

Current through Vol. 41, No. 20, July 1, 2024
(a) No fees may be charged to a
				taxpayer/registrant by a MLA for any service rendered pertaining to the
				processing of IRP applications other than fees as set forth in 47 O.S. §
									1141.1,
				1143
				or any other Oklahoma statute that sets forth a MLA fee.
(b) All fees assessed a taxpayer/registrant
				must be documented in the MLA's records so they may be identified as to type,
				upon inquiry by the affected taxpayer/registrant or the Corporation
				Commission.
(c) All fees assessed a
				taxpayer/registrant by a MLA must be itemized and contained on a receipt
				provided to the taxpayer/registrant upon payment.
(d) Fees assessed for services not included
				on the IRP invoice shall be separately receipted.
(e) Non-IRP fee receipts shall be retained in
				the MLA's records and uploaded to the imaged documentation contained with the
				IRP registration application. A general, non-specific category such as
				"Miscellaneous Fee" is not sufficient. Each fee must be clearly identifiable
				and authorized by Oklahoma statutes.
Reserved at 24 Ok Reg
				  1814, eff 7-1-07
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 23 - Motor License Agents ("MLA") › Section 165:30-23-3 - Responsibility for agency shortages

Current through Vol. 41, No. 20, July 1, 2024
(a) A motor license agent shall be
				responsible for paying any balance determined to be due pursuant to Section
				1120 of
				Title 47 of the Oklahoma Statutes as a result of a field audit conducted by the
				Commission.
(b) Upon demand for
				payment, the motor license agent must, within 15 days, remit the full amount of
				any shortage determined to be due, or if unable to pay the full amount, the
				agent may make a written request to the Commission for consideration of an
				extension of time to remit monies due.
Added at 24 Ok Reg 1814,
				  eff 7-1-07
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 23 - Motor License Agents ("MLA") › Section 165:30-23-5 - Motor license agent conduct

Current through Vol. 41, No. 20, July 1, 2024
(a) All transactions must be paid by the
				registrant at the time of processing. A motor license agent shall not process
				any transaction or release any item on credit before the taxpayer pays the tax
				and/or fee owed.
(b) A motor
				license agent shall not engage in any activity that will result in an actual or
				perceived conflict of interest.
(c)
				A MLA granted permission to process IRP applications shall service all IRP
				customers who desire the service. Commission permission given to a MLA to
				process IRP applications may be rescinded in the event a MLA refuses to process
				certain IRP applications or violates any provision of this
				sub-chapter.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 26 - Nonconsensual Wrecker and Towing Services › Part 1 - NONCONSENSUAL WRECKER AND TOWING SERVICES RATE CHANGE APPLICATIONS › Section 165:30-26-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The purpose of this Subchapter is to define the specific
					 financial, statistical, and other information required to be filed and made
					 available with an application proposing an increase or change in rates,
					 charges, or fees charged for the provision of nonconsensual wrecker or towing
					 services. This Subchapter is intended to define the information required to be
					 filed and made available in connection with a proposed rate increase or rate
					 change in order to facilitate an investigation of and hearing on such proposed
					 rate increase or rate change. This Subchapter does not preclude the filing or
					 provision of any additional data, information, or calculations not herein
					 specified, nor does this Subchapter preclude the Oklahoma Corporation
					 Commission ("Commission") from requiring additional information as it deems
					 necessary.
Added at 30 Ok Reg 1042, eff
						7-1-13
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 30 - Motor Carriers, Private Carriers and Transportation Network Companies › Subchapter 26 - Nonconsensual Wrecker and Towing Services › Part 1 - NONCONSENSUAL WRECKER AND TOWING SERVICES RATE CHANGE APPLICATIONS › Section 165:30-26-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this
					 Subchapter, shall have the following meaning, unless the context clearly
					 indicates otherwise:
"Accounting method"
means generally accepted
					 accounting practices recognized by the American Institute of Certified Public
					 Accountants or other accounting methods approved by the Commission.
"Application package"
means the application,
					 the narrative explanation of the justification for the rate increase or rate
					 change, all exhibits, schedules, testimony and evidence necessary to support
					 the application.
"Day"
means calendar day unless specifically
					 defined otherwise.
"Deficient filing"
means a filing which does
					 not substantially comply with the formal or procedural requirements of this
					 Subchapter and the Commission Rules of Practice.
"Director"
means the Director of the
					 Transportation Division of the Oklahoma Corporation Commission.
"Nonconsensual towing rate complaint"
means
					 any communication, whether verbal or written, from any person, which alleges
					 that any wrecker service has billed rates, charges, or fees not authorized or
					 in excess of those authorized by Commission Order. The Commission is not
					 obligated to act on any complaint in which insufficient information is
					 presented to establish that a violation has occurred.
Added at 30 Ok Reg 1042, eff
						7-1-13