1. (a) Calendar year registrations. Vehicles registered under the Installment Registration Plan (1/2 yr. tags), and Manufactured Homes are registered on a calendar year basis (December expiration).
2. (b) Registration and tax may be prorated. The following quarterly periods in which a vehicle is purchased or enters the state determines the portion of a full year registration and tax due.
3. (1) December 1 through March 31 - Full Year tax due
4. (2) April 1 through June 30 - 3/4 Year tax due - Monthly rate times 9
5. (3) July 1 through September 30 - 1/2 Year tax due - Monthly rate times 6
6. (4) October 1 through November 30 - 1/4 Year tax due - Monthly rate times 3
7. (c) No credit in excess of new registration fee. In no case will credit be made on the unused portion of a registration in excess of the new registration fee.

Added at 41 Ok Reg, Number 23, effective 8-25-24