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47-1139.1.


47-1139.1.
   
   At the time required for payment of any fee imposed pursuant to the
   provisions of the Oklahoma Vehicle License and Registration Act, any
   vehicle which is the subject of a lease or lease-purchase agreement
   between the owner of such vehicle and any county of this state shall
   be exempt from the fees so imposed. Owners of vehicles claiming the
   exemption provided by this section shall present adequate proof that
   the vehicle for which exemption is sought is the subject of a lease or
   lease-purchase agreement with a county of this state at the time any
   fee imposed by such act would otherwise be due. The Oklahoma Tax
   Commission shall have the authority to determine what constitutes
   adequate proof as required by this section.
   

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