Oklahoma Code § 47-591.8

Title 47. Motor Vehicles: Transfer of certificate of title - Salvage or junked
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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

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
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

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.
Added by Laws 1980, c. 273, § 8, eff. Jan 1, 1981.  Amended by Laws
1988, c. 201, § 6, eff. Jan. 1, 1989; Laws 1989, c. 290, § 8, emerg.
eff. May 24, 1989; Laws 2022, c. 107, § 10, eff. Nov. 1, 2022.

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