School Laws of Oklahoma
Chapter 11 - Transportation
Article II: Vehicles
Section 1022. Gasoline Tax - Schools Exempted. (68 O.S. § 527)
A. Gasoline, diesel fuel or special fuels used solely and exclusively in district-owned public school vehicles or FFA and 4-H Club trucks for the purpose of legally transporting public school children shall be exempt from all state taxes; and gasoline, diesel fuel or special fuels purchased by any school district for use exclusively in school buses leased or hired for the purpose of legally transporting public school children, or in the operation of vehicles used in driver training, shall also be exempt from all state taxes. * * *
Section 1022.1. Motor Fuel Tax Code - Schools Exempted. (68 O.S. § 500.10)
Subject to the procedural requirements and conditions set out in Section 10 through 17 of this act, the following are exempt from the tax imposed by Section 4 of this act on motor fuel: * * *
6. Motor fuel used solely and exclusively in district-owned public school vehicles or FFA and 4-H Club trucks for the purpose of legally transporting public school children, and motor fuel purchased by any school district for use exclusively in school buses leased or hired for the purpose of legally transporting public school children, or in the operation of vehicles used in driver training; * * *.
Section 1023. Vehicles Loaned by New Car Dealers for Driver Education and Training Programs - Special Driver Education Training License Plate - Insurance. (70 O.S. § 1210.34)
(a) Each new motor vehicle loaned and furnished free of charge by a licensed Oklahoma new car dealer to a school district or institution of higher learning in Oklahoma to be used exclusively for instructing pupils or used in the instruction of teachers in the driver education and training program, including any vehicle used exclusively for vocational agriculture purposes, conducted by such school district or institution of higher learning may be operated for such purpose with a special driver education training license plate attached thereto. Such license plates shall be issued without any charge therefor to school districts or institutions of higher learning from the central office of the Oklahoma Tax Commission upon application forms prescribed and furnished by the Commission, and such plates shall be accounted for by the school district or institution of higher learning to which issued, as the Tax Commission may require. Said special license plates shall be used only on such motor vehicles furnished free of charge by dealers and used in the driver education program, including any vehicle used exclusively for vocational agriculture purposes, and for no other purpose except for garaging and safekeeping of said motor vehicle.
(b) The school district or institution of higher learning may provide adequate insurance to cover such motor vehicle and its use for such purposes, and the dealer owning and so furnishing same shall not be liable for any personal injury or property damage resulting from the use of any such motor vehicle while in the possession of the school district or institution of higher learning, its officials, employees or students.
The use of such motor vehicles for said purposes by school districts or institutions of higher learning is declared to be a public governmental function and no action for damages shall be brought against the school districts or institutions of higher learning and the amount of damages, if any, recoverable against the insurer and collectible from such insurer shall be limited to the amount provided in the insurance contract. Provided that the provisions hereof shall not be construed as creating any liability whatever against any school district or institution of higher learning which has not provided said insurance.
(c) Each new motor vehicle loaned and furnished free of charge by a licensed Oklahoma new car dealer to a parochial, private or nonpublic school in Oklahoma to be used exclusively for instructing pupils in the driver education and training program may be operated for such purpose with a special private driver education training license plate attached thereto. The Oklahoma Tax Commission shall issue said license upon payment of a fee of Ten Dollars ($10.00) per year. The ten-dollar fee shall be in addition to other fees required by law, excluding the annual license fee established pursuant to the Oklahoma Vehicle License and Registration Act. The revenue collected shall be apportioned as provided by law for such motor vehicles. The Oklahoma Tax Commission shall prescribe and furnish application forms for such purpose and shall promulgate rules and regulations for the issuance and revocation of said license. The motor vehicles provided for in this section shall not be subject to the provisions of Sections 1152 through 1155 of Title 47 of the Oklahoma Statutes.
Section 1024. Unlawful Use of Vehicle Bearing Driver Education Training Tag. (70 O.S. § 1210.35)
It shall be unlawful for any person to operate a motor vehicle bearing a “Driver Education Training” tag or “Private Driver Education Training” tag as provided for in Section 1210.34 of this title on any street, road or highway in this state for any purpose other than instructing pupils or used in the instruction of teachers in driver education and training; and upon conviction therefore such person shall be punished by a fine of not more than Fifty Dollars ($50.00). Use of a driver education motor vehicle in a manner unauthorized herein shall create no liability of any kind upon a school district or institution of higher learning.
Section 1025. Special License Plate, Display of Name on Vehicle. (47 O.S. § 1136)
The Oklahoma Tax Commission is hereby authorized to design and issue appropriate official special license plates as provided by this section.
Special license plates shall not be transferred to any other person but shall be removed from the vehicle upon transfer of ownership and retained. The special license plate may then be used on another vehicle but only after such other vehicle has been registered for the current year with a motor license agent.
Special license plates shall be renewed each year by the Tax Commission or a motor license agent. The Tax Commission shall annually notify by mail all persons issued special license plates. The notice shall contain all necessary information and shall contain instructions for the renewal procedure upon presentation to a motor license agent or the Tax Commission. The license plates shall be issued on a staggered system except for legislative and motorcycle license plates and vintage decals.
If fewer than fifty of any type of special license plates authorized prior to January 1, 2000, are issued prior to January 1, 2005, or, for any type of special license plate authorized after January 1, 2000, within five (5) years after first being offered, the Tax Commission shall discontinue issuance of that type of special license plate.
Special license plates shall be designed in such a manner as to identify the use and ownership of the vehicle. The special license plates provided by this section are as follows:
1. Political Subdivision Plates - such plates shall be designed for any vehicle owned by any political subdivision of this state and shall be registered for Five Dollars ($5.00), after having obtained proper Oklahoma certificate of title. Such political subdivisions shall file an annual report with the Tax Commission stating the agency where such vehicle is located. Such license plates shall be permanent in nature and designed in such a manner as to remain with the vehicle for the duration of the life span of the vehicle or until the title is transferred to an owner who is not a political subdivision;
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66. Support Education License Plates – such plates shall be designed, subject to criteria to be presented to the Tax Commission by the State Department of Education in consultation with the Oklahoma Arts Council, and issued to any person wishing to demonstrate support for education in this state. The fee for such plate shall be Twenty-five Dollars ($25.00) and shall be in addition to all other registration fees required by the Oklahoma Vehicle License and Registration Act. Two Dollars ($2.00) of the twenty-five-dollar fee shall be deposited into the Oklahoma Tax Commission Reimbursement Fund. The remaining Twenty-three Dollars ($23.00) shall be apportioned as follows:
a. five percent (5%) shall be deposited to the Education Reform Revolving Fund,
b. five percent (5%) shall be deposited to the Higher Education Revolving Fund,
c. five percent (5%) shall be deposited to the State Vocational-Technical Fund, and
d. eighty-five percent (85%) of the fee shall be deposited to the Teachers’ Retirement Benefit Fund as set forth in Section 17-108 of Title 70 of the Oklahoma Statutes. However, when the Teachers’ Retirement Benefit Fund attains a seventy percent (70%) funded ratio based on an annual actuarial valuation as required by law, Twenty-three Dollars ($23.00) of the fee shall be apportioned equally pursuant to subparagraphs a, b and c of this paragraph;
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Notwithstanding the provisions of Section 1104 of this title, Two Dollars ($2.00) of each special tag fee shall be deposited to the Oklahoma Tax Commission Reimbursement Fund to be used for the administration of the Oklahoma Vehicle License and Registration Act.
Use of any vehicle possessing a special license plate for any purpose not specified in this section shall be grounds for revocation of the special license plate and registration certificate.
School Laws of Oklahoma | Chapter 11 - Transportation | Article II: Vehicles | Return to Top of Page
