Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov

Manufactured Home
Quick Reference Guide

     Ad Valorem Division
  Oklahoma Tax Commission
        January 2018

MANUFACTURED HOME QUICK REFERENCE GUIDE INDEX
             Other statutory cita ons listed for reference purposes only and may not be contained in this publica on.

SUBJECT:
Ac ve duty non-resident military…………………………………………………..……………………………………………………………………………….3
Ac ve duty military………….…………………………………………………………………………………………..……………………………………………...18
Ad Valorem assessment………………………………………………………………………………………………………………………………………………..25
Affidavit for transfer when assigned tle is lost……………………………………………………………………………………..………………..48;14
Affidavit for body change on tle…………………………………………………………………………………………………..……………………………..47
Applica on Access to OTC Confiden al Reports/MV Manufactured Homes Info……………………………...…………………….…….55
Applica on for reinstatement of tle………………………………………………………………………………………………………………..……..49;22
Applica on for tle cancella on……………………………………………………………………………………………………………………..…………...42
Applica on for duplicate tle………………………………………………………………………………………………….……………………..…………….46
Assessed as real property………………………………………………………………………………………………………………………………..………..….17
Calendar year registra on (non-staggered)………………………………………………………………………………………………………..…….....15
Cancella on of tle…………………………………………………………………………………………………………………………………………..…..……..19
      Approval/disapproval…………………………………………………………………………………………………………………………..…………..23
      Title cancella on MV rules………………………………………………………………………………………………………………..……………..26
      Cancella on, conversion to real estate…………………………………………………………………………………………………………..….7
      Title cancella on fee receipt…………………………………………………………………………………………………………………..………..19
      Original tle cancella on…………………………………………………………………………………………………………………..……………..20
      Using an MSO……………………………………………………………………………………………………………..……………….…………..8;20;21
      Title from another state…………………………………………………………………………………………………………….………………..…..20
      Lost tle……………………………………………………………………………………………………………………………………..…………………….21
      Lien release………………………………………………………………………………………………………………………………..………….………...21
      Unsuccessful tle cancella on……………………………………………………………………………………………………..…………………..21
      Reinstatement of cancelled tle……………………………………………………...……………………………………….…………………26;22
Collec on of tax…………………………………………………………………………………………………………………………………..……………………....31
Collec on of tax in another county…………………………………………………………………………………………………..…………………….……...5
Commercial trailers…………………………………………………………………………………………………………………………..………………………….33
      Non-commercial trailers………………………………………………………………………………………………….…...………………………….33
      Special move affidavit & waiver……………………………………………………………………………………………..…………………………..4
Dealers…………………………………………………………………………………………………………………………………………………………………..……..17
      License plates……………………………………………………………………………………………….………………………………………………….15
      Title and registra on, new and used…………………………………………………………………………………………………….……..17;18
      Moving…………………………………………………………………………………………………………………………………………………….……...18
      Title & registra on, new homes………………………………………….…………………………………………………………………………...18

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Dealer trades………………………………………………………………………………………………………………………………………………………………..50
Defini ons…………………………………………………………………………………………………………………………………………………………………….24
Double wide homes……………………………………………………………………………………………………………………………………………………...12
Duplicate tle………………………………………………………………………………………………………….…………………………………………………...16
Excise tax……………………………………………………………………………………………………………………………………………………………………...11
      Calcula on of excise tax…………………………………………………………………………………………………………………………………...12
Farm trailers………………………………………………………………………………………………………………………………………………………..…..33;34
FEMA trailers…………………………………………………………………………………………………………………………………..…………………………...34
Frequently asked ques ons…………………………………………………………………………………………………………………………………………..27
Forms………………………………………………………………………………………………………………………………………………………………….…..37-55
Form 936 and instruc ons……………………………………………………………………………………………………………………………….………37-38
General informa on, OTC Rules…………………………………………………………………………………………………………………………………….11
General and miscellaneous ques ons…………………………………………………………………………………………………………………………..32
In-lieu of ad valorem, Mobile Office…………………………………………………………………………………………………………………………….….3
License plate/registra on decal issue……………………………………………………………………………………………………………………………16
Loca on of VIN numbers………………………………………………………………………………………………………………………………………………...1
Manufactured Home Quick Reference chart for Motor License Agents…………………………………………………………………………..6
Mobile Office………………………………………………………………………………………………………………………………………………………….……...3
Modular Homes…………………………………………………………………………………………………………………………………………………………….31
Modular Home sales tax calcula on………………………………………………………………………………………………………………………….…...9
Motor Vehicle Division rules………………………………………………………………………………………………………………………………………….24
      Ad valorem assessment…………………………………………………………………………………………………………………………………...25
      Examples and applica ons………………………………………………………………………………………………………………………….…...25
      Cancella on of tle…………………………………………………………………………………………………………………………………………..25
      Reinstatement of tle………………………………………………………………………………………………………….……………………….....26
Motor License Agent, quick reference chart…………………………………………………………………………………………………………………...6
Motor vehicle tax stamps………………………………………………………………………………………………………………………………………………..3
Moving a manufactured home, general………………………………………………………………………………………………………………………..13
Moving for commercial purposes……………………………………………………………………………………………………………………………...4;13
New homes, used…………………………………………………………………………………..……………………………………………………………………….2
Non-expiring trailer tags………………………………………………………………………………………………………………………………………………...6
No ce to assessor of tle cancella on………………………………………………………………………………………………………………………….43
No ce to owner of an ac ve lien, tle cancella on………………………………………………………………………………………………….……45
Not previously tled in Oklahoma………………………………………………………………………………………………………….……………………..23
OTC Form 936…………………………………………………………………………………………………………………………………………….…...……...28;37
Previously tled in Oklahoma……………………………………………………………………………………………………………………………………….23
      Not tled in Oklahoma……………………………………………………………………………………………………………………………….…….23

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Reinstatement of tle………………………………………………………………………………………………………………….………………………………...8
Repossession or dealer trade……………………………………………………………………………………………………………………………………..4;30
Repossessions affidavit………………………………………………………………………………………………………………………………………………...39
Purchase price/valua on………………………………………………………………………………………………………………………………………………..9
Registra on, general……………………………………………………………………………………………………………………………………………………..13
Registra on penalty……………………………………………………………………………………………………………………………………………………...13
Registra on, name change……………………………………………………………………………………………………………..…………………………….14
Replacement license plate/decal………………………………………………………………………………………………………………………….……….16
Sales tax, modular homes…………………………………………………………………………………………………………………………………..…………..9
Storage liens………………………………………………………………………………………………………………………………………………………………...14
Surrender of tle, See Cancella on of tle
Titles/registra on, new homes………………………………………………………………………………………………………………………….………….18
Titles/registra on, used homes…………………………………………………………………………………………………………………………………....17
Transfer of ownership…………………………………………………………………………………………………………………………………………..……...14
Tribal tles…………………………………………………………………………………………………………………………………………………………………….27
Used homes, general…………………………………………………………………………………………………………………………………………….………..2
Valua on of home…………………………………………………………………………………………………………………………………………………………..9
Vehicle Iden fica on Number, VIN…………………………………………………………………………………………………………………………….1;12

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TABLE OF CONTENTS
Loca on of VIN Numbers…………………………………………………………………………………………………………………………………………….....1
New Manufactured Homes……………………………………………………………………………………………………………………………………………..2
Used Manufactured Homes…………………………………………………………………………………………………………………………….……………...2
Ac ve Duty Non-Resident Military…………………………………………………………………………………………………………………………….…...3
Motor Vehicle Tax Stamps……………………………………………………………………………………………………………………………………………...3
Registra on In-lieu of Ad Valorem
       Mobile Office……………………………………………………………………………………………………………………………………………………..3
Repossession or Dealer Trade………………………………………………………………………………………………………………………………………...4
Moving for Commercial Purposes…………………………………………………………………………………………………………………………………...4
Collec on of Tax in another County………………………………………………………………………………………………………………………………..5
Manufactured Home Quick Reference Chart (for motor license agents)…………………………………………………………………………6
Non-Expiring Trailer Tags………………………………………………………………………………………………………………………………………………..6
Manufactured Homes Title Surrender Conversion to Real Estate…………………………………………………………………………………...7
Cancella on of Title Using MSO……………………………………………………………………………………………………………………………………...8
Reinstatement of Title…………………………………………………………………………………………………………………………………………………….8
Sales Tax for Modular Homes………………………………………………………………………………………………………………………………………….9

                                    RULES & STATUTORY REFERENCE
GENERAL INFORMATION……………………………………………………………………………………………………………………………………………….11
       Purchase Price/Value of Manufactured Home………………………………………………………………………………………………….11
       Excise Tax………………………………………………………………………………………………………………………………………………………...11
       Excise Tax Calcula on……………………………………………………………………………………………………………………………………...12
       VIN Forma on by OTC Guidelines…………………………………………………………………………………………………………………….12
       Double Wide Manufactured Homes………………………………………………………………………………………………………………...12
       Moving a Manufactured Home………………………………………………………………………………………………………………………...13
MANUFACTURED HOME REGISTRATION……………………………………………………………………………………………………………………….13
       Registra on Penalty………………………………………………………………………………………………………………………………………...13
       Transfer of Ownership……………………………………………………………………………………………………………………………………..14
       Affidavit for Transfer When Assigned Title is Lost (OTC Form 777)…………………………………………………………………...14
       Adding or Dropping Name on a Manufactured Home Title……………………………………………………………………………….14
       Calendar Year Registra on (Non-Staggered)…………………………………………………………………………………………………….15
       New and Used Manufactured Home Dealer License Plates……………………………………………………………………………...15
       License Plate/Registra on Decal Issuance………………………………………………………………………………………………………..16
       Duplicate Cer ficate of Title……………………………………………………………………………………………………………………………..16
       Manufactured Homes Assessed as Real Property……………………………………………………………………………………………..17

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