Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 60. Motor Vehicles |
Subchapter 9. Motor Vehicle License Agents/Agencies |
Part 9. SPECIFIC FISCAL DUTIES |
SECTION 710:60-9-97. Allowable fees and charges
Latest version.
- (a) Allowable fees and charges limited by statute. The Oklahoma Statutes designate all fees which motor license agents are allowed to collect and retain from a taxpayer. No other fees may be charged to a taxpayer for any service rendered pertaining to the issuance of titles, registrations, permits or any other document required by the Motor Vehicle Division. All fees assessed a taxpayer are to be entered into the OTC computer system to be reflected on the affiliated system-generated transaction receipt. All fees assessed a taxpayer must be documented in the agent's records so they may be identified as to type upon inquiry by the affected taxpayer or the Tax Commission. A general, non-specific category such as "Miscellaneous Fee" is not sufficient. The fee must be clearly identifiable.(b) Procedure for collection of costs of long-distance telephone charges. The cost of a long distance phone call made to the Department of Public Safety or the Oklahoma Tax Commission (non-toll-free), made at the request of a taxpayer, may be charged back to the taxpayer, if agreed to in advance. Only the actual cost of the phone call may be charged.(c) Requiring mail delivery prohibited. A motor license agent shall not require the taxpayer to accept mail delivery of any issued item or receipt.(d) Accountability for additional services fees. When assessing a fee for an additional service that is not covered by statute, but is directly related to a motor license agency OTC or DPS transaction (i.e. providing a fax service for required documentation to complete a registration transaction), motor license agents are to:(1) Explain to the taxpayer that the service being provided is an additional service (not a required service) offered by the agency, at an amount established by the MLA. The taxpayer is then free to accept or reject that additional service.(2) Document each such fee in the agency records, so that it may be identified as to type upon inquiry by the affected taxpayer, or OTC. A general, non-specific category such as "Miscellaneous Fee" is not sufficient. The fee must be clearly identifiable.