Any and all records, files, books, or otherwise of a Motor License Agent relating to the operation of the Motor License Agency shall be retained at all times at the office of the Motor License Agent.
710:60-9-51. Forms to be typewritten or printed
All forms must be typewritten, using black ribbons, or printed by computer, including reports and advice of deposit slips.
710:60-9-52. Maintenance of required indexes and files
(a) Files to be retained. A motor license agent shall maintain records of semimonthly reports generated and related financial information pertaining to the collection and disposition of all monies due the state. Copies of individual transaction receipts are not required to be retained, unless the transaction required some special action or notation, or retention was specifically requested by the Motor Vehicle Division. Copies of documentation supporting any insurance verification override are to be retained. Copies of Vehicle Information Requests are to be retained. All referenced retained records are to be maintained by the motor license agent for a period of two (2) years.
(b) Disposition of files containing taxpayer information. When disposing of files or records, the motor license agent is responsible for the proper destruction of any file or record containing confidential taxpayer information that was either generated by, or submitted to, his or her agency. The file or record is to be destroyed to the extent no such confidential information may be recovered.
[Source: Amended at 13 Ok Reg 1281, eff 3-7-96 (emergency); Amended at 13 Ok Reg 3113, eff 7-11-96; Amended at 26 Ok Reg 2344; eff 6-25-09; Amended at 32 Ok Reg 1363, eff 8-27-15]
710:60-9-53. Accountable items
All numbered items consigned to the motor license agent from the Oklahoma Tax Commission must be accounted for by the motor license agent. Once received, such items must be properly accounted for by the agent as either issued, reconsigned to another agent, or returned unissued to
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the Motor Vehicle Division. Agents should never destroy or dispose of unissued accountable items, unless specific, written authorization to do so is issued by the Commission.
[Source: Added at 8 Ok Reg 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at 24 Ok Reg 2375, eff 6-25-07; Amended at 28 Ok Reg 1839, eff 6-25-11]
710:60-9-54. Ordering supplies and inventory control of accountable items
Agents should continually monitor their inventory of all OTC-supplied items and order all needed items on a timely basis. When ordering by mail, OTC Form 701-27 is to be utilized and sent under separate cover directly to the Motor Vehicle Division. If the order is to be picked up, the agent is to place the order no less than twenty-four (24) hours in advance of their requested designated pick up date and timeframe. At time of placing the order, the agent is to advise of their intention to pick it up and select the pick up date and timeframe from the options designated by OTC. If the agent is unable to retrieve the items on the selected date/timeframe, it is the agent’s responsibility to timely contact OTC to reschedule. Absent timely rescheduling, the order will be cancelled.
(1) Verification of consignment order. Upon receipt of consigned numbered items from the Commission, the agent is to verify all items listed on the consignment sheet have been received, pursuant to the provisions under paragraph (2) of this subsection. If received items do not correspond with the consignment sheet, the agent is to notify the Commission within ten (10) days of receipt of the consignment. The original copy of the consignment sheet, with any necessary adjustments noted, is to be signed by the agent and returned to the Motor Vehicle Division within ten (10) days of receipt of the consignment. The second copy of the consignment sheet is to be retained by the agent. Failure to advise the Commission of consignment discrepancies within ten (10) days of receipt of the consignment will result in the entire consignment being considered as received by the agent and the agent will be held accountable for all items therein, with the exception of the individual sealed box/container process outlined in (2)(B) of this Section.
(2) Verification of contents of all containers.
(A) If the manufacturer' s seal on the box and/or package has been broken, the receiving agent is to open it and verify all items upon receipt of the consignment.
(B) If the manufacturer' s seal has not been broken, it is not necessary to confirm the contents of the package upon receipt of the consignment – only that the contents listing on the outside of the package coincides with the consignment sheets. As the sealed individual boxes and/or packages of numbered items are opened prior to issuance, all numbered items should be checked to make sure all were received in the individual package or box. If the package contents do not correspond to the contents listing on the outside of the package, the agent is to notify the Commission within ten (10) days of opening the container. Failure to advise the Commission of individual items missing from the box/package within ten (10) days of the first item issued from that box/package will result in the entire contents of the box/package being considered as received by the agent and the agent will be held accountable for all items therein.
(3) Procedure for reporting discrepancies, missing items. To report consignment discrepancies pursuant to the process outlined in this Section, a notarized affidavit of fact from the motor license agent is to be completed and submitted to the Motor Vehicle Division. (4) Procedure for mutilated or defective items.
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(A) License plates. Any license plate received that has a noticeable graphics error (i.e. discoloring, smearing, etc.) or is mis-numbered (i.e. out of sequence; duplicated number, etc.) is not to be issued, but returned to the Commission for inventory credit and cancellation.
(B) Other items. The remains of any registration decal that is of inferior quality (i.e. inadequate adhesive), or is torn or otherwise mutilated, must be returned to the Oklahoma Tax Commission for inventory credit and cancellation, accompanied by a statement of fact from the motor license agent.
(5) Procedure for transferring accountable items to another agent. When releasing accountable items to another agent, the releasing agent is to immediately notify the Motor Vehicle Division by telephone. The agent originally consigned the accountable items is responsible for numbered items transferred to another agent until such time as the Division is notified of the transfer.
(6) Agent liability for missing items. Following an inventory audit, normally conducted in conjunction with a field audit, agents will be notified of any unaccounted for items and will be given the opportunity to provide any information/documentation they may have relating to the items. Any numbered item for which the motor license agent remains unable to account for will be charged to the agent' s account as a missing item. The missing item rate is based upon the average amount received throughout the state for that type of item during the period of time in which it became unaccountable, except for tags and certain forms which have a fixed fee established. If a numbered item which a motor license agent is previously unable to account for is found by the Oklahoma Tax Commission to have been issued, the agent will be charged the amount the taxpayer remitted to the motor license agent.
(7) Reconciliation of statements of missing items to inventories. All statements submitted to account for missing items must be signed by the agent and notarized by a notary public. All information submitted for consideration for credit is subject to approval by the Motor Vehicle Division. Upon receipt, the statements may be filed by the Division and subsequently reviewed at the time an inventory audit is completed. Agents are to keep a copy of all statements sent into this office for consideration of credit.
(8) Preservation of accountable items. Agents are to never destroy accountable items. They must be properly reported as issued, reconsigned to another agent, or returned to the Motor Vehicle Division for credit and deletion from the agent' s inventory.
(9) Forms. Forms supplied to agents by the Motor Vehicle Division are to be used only for the purposes for which they have been provided.
[Source: Added at 8 Ok Reg 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at 13 Ok Reg 3113, eff 7-11-96; Amended at 24 Ok Reg 2375, eff 6-25-07; Amended at 29 Ok Reg 532, eff 5-11-12] 710:60-9-55. Missing items
A Motor License Agent shall pay or account for all missing items no later than thirty (30) days after billing.
[Source: Amended at 8 Ok Reg 3305, eff 7-8-91 (emergency); Amended at 9 Ok Reg 2151, eff 6-12-92]
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Forms required in the application and processing of Oklahoma titles and registrations are provided to motor license agents by the Tax Commission. Agents may not create and/or require taxpayers to complete any additional form outside those approved and required by the Tax Commission.
[Source: Added at 24 Ok Reg 2375, eff 6-25-07]
PART 7. SPECIFIC REPORTING DUTIES