Okla. Admin. Code § 670:20-21-6
A trailer toter is a vehicle specifically adapted and used for pulling manufactured homes. The trailer toter is registered as a commercial vehicle for the unladen weight of the toter. The weight of a trailer is not included in the registration of the toter. The manufactured home is taxed in its own right either by registration or assessment.
Added at 41 Ok Reg, Number 23, effective 8-25-24