SECTION 165:30-21-7. Application processing

(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.

[Source: 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]