§47-1133.

§47-1133.
   
   A. The following license fees shall be paid annually to the Oklahoma
   Tax Commission upon the registration of the following vehicles:
   
   For each commercial vehicle over eight thousand (8,000) pounds as
   defined in Section 1102 of this title, the license fee shall be based
   on the combined laden weight of the vehicle or combination of
   vehicles. The license fees shall be computed and assessed at the
   following rates:
   
   1. From 8,001 pounds to 15,000 pounds $ 95.00
   
   2. From 15,001 pounds to 18,000 pounds 120.00
   
   3. From 18,001 pounds to 21,000 pounds 155.00
   
   4. From 21,001 pounds to 24,000 pounds 190.00
   
   5. From 24,001 pounds to 27,000 pounds 225.00
   
   6. From 27,001 pounds to 30,000 pounds 260.00
   
   7. From 30,001 pounds to 33,000 pounds 295.00
   
   8. From 33,001 pounds to 36,000 pounds 325.00
   
   9. From 36,001 pounds to 39,000 pounds 350.00
   
   10. From 39,001 pounds to 42,000 pounds 375.00
   
   11. From 42,001 pounds to 45,000 pounds 400.00
   
   12. From 45,001 pounds to 48,000 pounds 425.00
   
   13. From 48,001 pounds to 51,000 pounds 450.00
   
   14. From 51,001 pounds to 54,000 pounds 475.00
   
   15. From 54,001 pounds to 57,000 pounds 648.00
   
   16. From 57,001 pounds to 60,000 pounds 681.00
   
   17. From 60,001 pounds to 63,000 pounds 713.00
   
   18. From 63,001 pounds to 66,000 pounds 746.00
   
   19. From 66,001 pounds to 69,000 pounds 778.00
   
   20. From 69,001 pounds to 72,000 pounds 817.00
   
   21. From 72,001 pounds to 73,280 pounds 857.00
   
   22. From 73,281 pounds to 74,000 pounds 870.00
   
   23. From 74,001 pounds to 75,000 pounds 883.00
   
   24. From 75,001 pounds to 76,000 pounds 896.00
   
   25. From 76,001 pounds to 77,000 pounds 909.00
   
   26. From 77,001 pounds to 78,000 pounds 922.00
   
   27. From 78,001 pounds to 79,000 pounds 935.00
   
   28. From 79,001 pounds to 80,000 pounds 948.00
   
   29. From 80,001 pounds to 81,000 pounds 961.00
   
   30. From 81,001 pounds to 82,000 pounds 974.00
   
   31. From 82,001 pounds to 83,000 pounds 987.00
   
   32. From 83,001 pounds to 84,000 pounds 1000.00
   
   33. From 84,001 pounds to 85,000 pounds 1013.00
   
   34. From 85,001 pounds to 86,000 pounds 1026.00
   
   35. From 86,001 pounds to 87,000 pounds 1039.00
   
   36. From 87,001 pounds to 88,000 pounds 1052.00
   
   37. From 88,001 pounds to 89,000 pounds 1065.00
   
   38. From 89,001 pounds to 90,000 pounds 1078.00
   
   B. After the fifth year's registration in this or any other state, the
   license fee upon any truck registered on a basis of the combined laden
   weight not in excess of fifteen thousand (15,000) pounds shall be
   assessed at fifty percent (50%) of the fee computed and assessed for
   each of the first five (5) years. On the seventh and all subsequent
   years of registration in this or any other state, on such truck, such
   license fees shall be assessed and computed at fifty percent (50%) of
   the amount due on the sixth year's registration. In no event shall
   such annual license fee on any truck be less than Ten Dollars ($10.00)
   nor shall the annual license fee of any truck-tractor be less than
   Ninety-five Dollars ($95.00).
   
   C. In addition to the fees required by subsection A of this section,
   there shall be paid a registration fee of Forty Dollars ($40.00) upon
   the first registration in this state after July 1, 1985, and upon the
   transfer of ownership of any rental trailer, commercial trailer or
   semitrailer designed to be pulled and usually pulled by a truck or
   truck-tractor.
   
   Thereafter, a fee of Four Dollars ($4.00) shall be paid annually for
   each rental trailer, commercial trailer or semitrailer. The fee of
   Four Dollars ($4.00) shall be due and payable on January 1 of each
   year and shall be the only fee due on any rental trailer, commercial
   trailer or semitrailer registered under this section.
   
   Upon the payment of the registration fee of Forty Dollars ($40.00), a
   nonexpiring registration certificate and identification plate shall be
   issued for each rental trailer, commercial trailer or semitrailer. The
   nonexpiring identification plate shall remain displayed on the rental
   trailer, commercial trailer or semitrailer for which the
   identification plate is issued until such trailer or semitrailer is
   sold or removed from service.
   
   A receipt shall be issued upon the payment of the annual fee. The
   receipt shall show the total fee paid for one or more rental trailers,
   commercial trailers or semitrailers. The receipt shall be retained by
   the owner of any rental trailer, commercial trailer or semitrailer for
   a period of three (3) years and shall be subject to audit by the
   Oklahoma Tax Commission.
   
   Any commercial trailer or semitrailer licensed pursuant to this
   section shall not be permitted to be operated on the highways of this
   state when such commercial trailer or semitrailer is being operated by
   a resident of this state, or is being operated by a person operating a
   vehicle or vehicles domiciled in this state and required by law to be
   licensed in Oklahoma, unless the pulling truck or truck-tractor has
   been licensed pursuant to this section. In no event shall any truck,
   truck-tractor, trailer, or semitrailer used in the furtherance of any
   commercial enterprise be permitted to operate on the highways of this
   state or register at a smaller license fee than that prescribed in
   this section except as provided in this section.
   
   D. For the fiscal year beginning July 1, 1994, and for each fiscal
   year thereafter, notwithstanding the provisions of Section 1104 of
   this title, the first Four Hundred Thousand Dollars ($400,000.00) of
   all monies collected pursuant to subsections A, B and C of this
   section shall be paid by the Oklahoma Tax Commission to the State
   Treasurer of the State of Oklahoma who shall deposit same each fiscal
   year, or such lesser amount as may accrue each fiscal year, under the
   provisions of this section to the credit of the General Revenue Fund
   of the State Treasury. All monies collected in excess of Four Hundred
   Thousand Dollars ($400,000.00) each fiscal year shall be apportioned
   as provided in Section 1104 of this title.
   
   E. If any vehicle is used for a purpose other than that for which it
   has been registered, the owner of the vehicle shall be required to
   immediately reregister the vehicle at the appropriate rate. If any
   vehicle is placed or operated upon any street, road or highway of this
   state with a laden weight in excess of that for which it is licensed,
   the license fee for such increased laden weight shall become due, and
   the owner of the vehicle shall be required to immediately reregister
   the vehicle at the increased rate. Provided that, in either event
   there shall be credited upon the increased license fee for such
   reregistration for any portion of the year or period remaining after
   the change in use or increase in laden weight shall have occurred a
   proportionate part of the license fees previously paid. If this
   reregistration is made voluntarily by the owner, the ratable
   proportion of the credit allowed shall be determined as of the date
   the reregistration is voluntarily made. If the reregistration is not
   voluntarily made but occurs as a result of the discovery by any
   enforcement officer of an improper operation of the vehicle, that
   shall be considered prima facie evidence that it has been improperly
   registered for the entire portion of the year covered by the improper
   registration. Provided further that the ratable credit shall be
   allowed only on the first reregistration of any vehicle during any
   calendar year. If, during the calendar year, subsequent changes of
   license plate are desired, the ratable credit shall not be allowed but
   the owner of the vehicle shall be required to pay the license fee due
   for that portion of the calendar year remaining without benefit of any
   additional credits. No owner of a motor vehicle shall possess at any
   time more than one license plate for any vehicle owned by such person.
   No reregistration shall be made until the current license plate
   previously issued has been surrendered.
   
   Any person who has paid a fee under the terms and provisions of this
   subsection may at any time within one (1) year after the payment of
   such fee file with the Commission a claim under oath for refund
   stating the grounds therefor. However, the Commission shall allow
   refunds only where the amount of tax paid has been erroneously
   computed or determined through clerical errors or miscalculations. No
   refund shall be allowed by the Commission of a tax paid by the person
   where such payment is made through a mistake as to the legal
   misinterpretation or construction of the provisions of this section.
   Any refunds made by the Commission pursuant to this subsection shall
   be made out of any monies collected pursuant to this subsection and
   which have not been apportioned.
   
   F. The annual license fee required by this section is intended to
   cover only the motor vehicle for which it is issued. The Commission
   upon application, when a licensed truck-tractor has been destroyed by
   fire or accident, shall credit the unused portion of the annual
   license fee of said vehicle toward the license fee of a replacement
   vehicle of equal registered weight. The amount of credit shall not
   exceed the license fee due on the replacement vehicle. The Commission
   shall not be required to make a refund. If the replacement vehicle is
   to be registered at a greater weight, the applicant shall pay an
   additional sum equivalent to the difference between the unused portion
   of the annual license fee for the original motor vehicle and the
   license fee due for the replacement motor vehicle.
   
   G. The license fees provided for in this section shall be paid each
   year whether or not the vehicle is operated on the public highway.
   
   H. Notwithstanding the provision of any other statute in respect to
   the time for payment of license fees on motor vehicles, if the total
   amount of the annual license fees due from any resident owner, either
   individual, partnership, or Oklahoma corporation, upon the
   registration, on or before January 15 of any year, of commercial
   trucks, truck-tractors, trailers or semitrailers exceeds the sum of
   One Thousand Dollars ($1,000.00), the license fees may be paid in
   equal semiannual installments. The first installment shall be paid at
   the time of the application for registration of the vehicles and not
   later than January 15 of each year, and the second installment shall
   be paid on or before the first day of July of such year.
   
   This subsection shall not operate to reduce the amount of the license
   fees due. If any installment is not paid on or before the date due,
   all unpaid installments of license fees for such year on each vehicle
   shall be deemed delinquent and immediately due and payable, and there
   shall be added a penalty of twenty-five cents ($0.25) per day to the
   balance of the license fee due on each vehicle for each day the
   balance remains unpaid up to thirty (30) days, after which the penalty
   due on each vehicle shall be Twenty-five Dollars ($25.00). The penalty
   for vehicles registered by weight in excess of eight thousand (8,000)
   pounds shall be an amount equal to the license fee. On and after the
   30th day each such vehicle involved shall be considered as improperly
   licensed and as not currently registered, and all of the provisions of
   the Oklahoma Vehicle License and Registration Act relating to
   enforcement, including the provisions for the seizure and sale of
   vehicles not registered and not displaying current license plates,
   shall apply to the vehicles.
   
   All fees and taxes levied by this act shall become and remain a first
   lien upon the vehicle upon which the fees or taxes are due until paid.
   The lien shall have priority to all other liens. No title to any
   vehicle may be transferred until the unpaid balance on the vehicle has
   been paid in full. Provided that any unpaid balance of the license
   fees shall remain and become a lien against any and all property of
   the owner, both real and personal, for so long as any license tag fee
   balance shall remain unpaid. Any unpaid balance under these provisions
   shall be immediately due and payable by the owner if any vehicle is
   sold, wrecked, or otherwise retired from service.
   
   Any person electing to pay license fees on a semiannual installment
   basis, as herein authorized, shall be required to purchase a new
   license tag for the last half and shall pay the sum of Four Dollars
   ($4.00) for each tag to cover the costs of the license tags. The
   license tags for each half shall be plainly marked in designating the
   half for which they were issued. A validation sticker may be used in
   lieu of a metal tag where appropriate. Such license tag fee shall be,
   in addition to the license fees or any other fees, collected on each
   application as provided by statute and shall be apportioned according
   to the provisions of Section 1104 of this title.
   
   I. Any person pulling or towing any vehicle intended to be resold,
   into or through this state, shall pay a fee of Three Dollars ($3.00)
   for the vehicle towing and Three Dollars ($3.00) for the one being
   towed. It shall be unlawful to operate any series of such units on the
   public highways of this state at a distance closer than five hundred
   (500) feet from each other. All fees and taxes levied by the terms and
   provisions of this section shall become and remain a first lien upon
   the vehicle upon which the fees or taxes are due until paid. The lien
   shall be prior, superior, and paramount to all other liens of
   whatsoever kind or character.
   
   J. In addition to any other penalties prescribed by law, the following
   penalty shall be imposed by revenue enforcement officers upon any
   owner or operator of a commercial vehicle registered under the
   provisions of this section when the laden weight or combined laden
   weight of such vehicle is found to be in excess of that for which
   registered. The penalty shall be imposed each and every time a vehicle
   is found to be in violation of the registered laden weight or combined
   laden weight.
   
   The penalty shall be Twenty Dollars ($20.00) when such vehicle exceeds
   the laden weight or combined laden weight by 2,001 pounds; thereafter,
   an additional Twenty Dollars ($20.00) shall be imposed for each
   additional one thousand pounds or fraction thereof of weight in excess
   of the registered laden weight or combined laden weight.